LA WALHINETTE: 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.
LA WALHINETTE
Largest movements
- Cash +€3,950
up €3,950 (+123%), from €3,206 to €7,156
mainly Trade debts (+€3,958) and Depreciation (+€3,521)
- Receivables within one year +€2,707
up €2,707 (+53.5%), from €5,059 to €7,766
of which Other amounts receivable: +€2,344
- Stocks and contracts -€688
down €688 (-3.4%), from €20,374 to €19,686
- Tangible fixed assets -€592
down €592 (-4.9%), from €12,048 to €11,456
of which Furniture and vehicles: -€909
- Trade debts +€3,958
up €3,958 (+33.1%), from €11,944 to €15,901
- Contributions -€2,103
down €2,103 (-6.6%), from €31,960 to €29,857
- Accrued charges and deferred income +€1,465
new in 2025: €1,465
- Profit (loss) carried forward +€1,228
up €1,228 (+73.7%), from -€1,666 to -€438
- Purchases and services -€78,429
down €78,429 (-28.8%), from €272,090 to €193,661
- Turnover -€77,048
down €77,048 (-27.7%), from €277,726 to €200,679
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 | €42,814 | €47,764 | +€4,950 | +11.6% |
| Fixed assets | 21/28 | €13,616 | €13,004 | -€612 | -4.5% |
| Intangible fixed assets | 21 | €67 | €47 | -€20 | -30.0% |
| Tangible fixed assets | 22/27 | €12,048 | €11,456 | -€592 | -4.9% |
| Plant, machinery and equipment | 23 | €8,985 | €9,302 | +€317 | +3.5% |
| Furniture and vehicles | 24 | €3,063 | €2,154 | -€909 | -29.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €29,199 | €34,760 | +€5,562 | +19.0% |
| Stocks and contracts in progress | 3 | €20,374 | €19,686 | -€688 | -3.4% |
| Stocks | 30/36 | €20,374 | €19,686 | -€688 | -3.4% |
| Amounts receivable within one year | 40/41 | €5,059 | €7,766 | +€2,707 | +53.5% |
| Trade receivables | 40 | €517 | €880 | +€362 | +70.0% |
| Other amounts receivable | 41 | €4,542 | €6,886 | +€2,344 | +51.6% |
| Cash at bank and in hand | 54/58 | €3,206 | €7,156 | +€3,950 | +123% |
| Deferred charges and accrued income | 490/1 | €560 | €153 | -€407 | -72.7% |
| Total equity and liabilities | 10/49 | €42,814 | €47,764 | +€4,950 | +11.6% |
| Equity | 10/15 | €30,294 | €29,418 | -€876 | -2.9% |
| Contributions | 10/11 | €31,960 | €29,857 | -€2,103 | -6.6% |
| Capital | 10 | - | €29,857 | +€29,857 | |
| Issued capital | 100 | - | €29,857 | +€29,857 | |
| Profit (loss) carried forward | 14 | -€1,666 | -€438 | +€1,228 | +73.7% |
| Amounts payable | 17/49 | €12,520 | €18,346 | +€5,825 | +46.5% |
| Amounts payable within one year | 42/48 | €12,520 | €16,881 | +€4,360 | +34.8% |
| Trade debts | 44 | €11,944 | €15,901 | +€3,958 | +33.1% |
| Suppliers | 440/4 | €11,944 | €15,901 | +€3,958 | +33.1% |
| Taxes, remuneration and social security | 45 | €577 | €980 | +€403 | +69.9% |
| Taxes | 450/3 | €577 | €980 | +€403 | +69.9% |
| Accrued charges and deferred income | 492/3 | - | €1,465 | +€1,465 | |
| Turnover | 70 | €277,726 | €200,679 | -€77,048 | -27.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €272,090 | €193,661 | -€78,429 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,829 | €3,521 | -€1,308 | -27.1% |
| Other operating charges | 640/8 | €1,788 | €985 | -€803 | -44.9% |
| Non-recurring operating charges | 66A | - | €741 | +€741 | |
| Gross operating margin | 9900 | €5,637 | €7,018 | +€1,381 | +24.5% |
| Operating profit (loss) | 9901 | -€980 | €1,770 | +€2,750 | |
| Financial income | 75/76B | €210 | €0 | -€210 | -100.0% |
| Recurring financial income | 75 | €210 | €0 | -€210 | -100.0% |
| Financial charges | 65/66B | €896 | €542 | -€354 | -39.5% |
| Recurring financial charges | 65 | €896 | €542 | -€354 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,666 | €1,228 | +€2,894 | |
| Profit (loss) for the period | 9904 | -€1,666 | €1,228 | +€2,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,666 | €1,228 | +€2,894 |
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 20 October 2026 via checked.be.