WHYZD: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WHYZD
Largest movements
- Cash +€37,413
up €37,413 (+32.5%), from €115,009 to €152,422
mainly Net result for the year (+€46,875) and Other debts (+€1,550)
- Receivables within one year +€2,379
up €2,379 (+19.0%), from €12,553 to €14,933
- Profit (loss) carried forward +€46,875
up €46,875 (+46.2%), from €101,519 to €148,394
- Tax, wage and social debts -€8,714
down €8,714 (-42.7%), from €20,385 to €11,671
of which Taxes: -€10,246
- Gross operating margin -€16,667
down €16,667 (-20.7%), from €80,536 to €63,869
- Depreciation -€11,134
down €11,134 (-87.9%), from €12,669 to €1,535
- Staff costs +€2,881
no longer reported in 2025 (was -€2,881)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,609 | €171,529 | +€39,921 | +30.3% |
| Fixed assets | 21/28 | €4,046 | €3,722 | -€324 | -8.0% |
| Tangible fixed assets | 22/27 | €4,046 | €3,722 | -€324 | -8.0% |
| Furniture and vehicles | 24 | €4,046 | €3,722 | -€324 | -8.0% |
| Current assets | 29/58 | €127,563 | €167,807 | +€40,244 | +31.5% |
| Amounts receivable within one year | 40/41 | €12,553 | €14,933 | +€2,379 | +19.0% |
| Trade receivables | 40 | €12,553 | €14,933 | +€2,379 | +19.0% |
| Cash at bank and in hand | 54/58 | €115,009 | €152,422 | +€37,413 | +32.5% |
| Deferred charges and accrued income | 490/1 | - | €452 | +€452 | |
| Total equity and liabilities | 10/49 | €131,609 | €171,529 | +€39,921 | +30.3% |
| Equity | 10/15 | €104,519 | €151,394 | +€46,875 | +44.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,519 | €148,394 | +€46,875 | +46.2% |
| Amounts payable | 17/49 | €27,090 | €20,136 | -€6,954 | -25.7% |
| Amounts payable within one year | 42/48 | €27,090 | €20,136 | -€6,954 | -25.7% |
| Trade debts | 44 | €1,432 | €1,642 | +€210 | +14.7% |
| Suppliers | 440/4 | €1,432 | €1,642 | +€210 | +14.7% |
| Taxes, remuneration and social security | 45 | €20,385 | €11,671 | -€8,714 | -42.7% |
| Taxes | 450/3 | €19,606 | €9,361 | -€10,246 | -52.3% |
| Remuneration and social security | 454/9 | €778 | €2,310 | +€1,532 | +197% |
| Other amounts payable | 47/48 | €5,273 | €6,824 | +€1,550 | +29.4% |
| Remuneration, social security and pensions | 62 | -€2,881 | - | +€2,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,669 | €1,535 | -€11,134 | -87.9% |
| Other operating charges | 640/8 | €135 | €400 | +€265 | +197% |
| Gross operating margin | 9900 | €80,536 | €63,869 | -€16,667 | -20.7% |
| Operating profit (loss) | 9901 | €70,613 | €61,934 | -€8,679 | -12.3% |
| Financial charges | 65/66B | €1,082 | €1,479 | +€397 | +36.7% |
| Recurring financial charges | 65 | €1,082 | €1,479 | +€397 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €69,531 | €60,455 | -€9,076 | -13.1% |
| Income taxes | 67/77 | €14,338 | €13,580 | -€758 | -5.3% |
| Profit (loss) for the period | 9904 | €55,193 | €46,875 | -€8,318 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,193 | €46,875 | -€8,318 | -15.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.