TEAROOM WALLY: 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.
TEAROOM WALLY
Largest movements
- Receivables within one year +€51,894
up €51,894 (+214%), from €24,246 to €76,140
of which Other amounts receivable: +€58,533
- Cash -€42,119
down €42,119 (-51.5%), from €81,852 to €39,733
mainly Receivables within one year (-€51,894) and Investment in fixed assets (net) (-€23,369)
- Tangible fixed assets +€12,182
up €12,182 (+35.5%), from €34,361 to €46,543
of which Plant, machinery and equipment: +€15,523
- Reserves +€92,086
up €92,086 (+4,147%), from €2,221 to €94,306
of which Distributable reserves: +€92,086
- Profit (loss) carried forward -€80,849
down €80,849 (-100%), from €80,849 to €0
- Tax, wage and social debts +€22,229
up €22,229 (+149%), from €14,895 to €37,124
of which Remuneration and social security: +€20,589
- Trade debts -€9,138
down €9,138 (-29.0%), from €31,542 to €22,404
- Other debts -€2,456
down €2,456 (-24.2%), from €10,164 to €7,708
- Depreciation -€4,661
down €4,661 (-28.5%), from €16,359 to €11,698
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 | €158,271 | €181,045 | +€22,774 | +14.4% |
| Fixed assets | 21/28 | €34,872 | €46,543 | +€11,671 | +33.5% |
| Tangible fixed assets | 22/27 | €34,361 | €46,543 | +€12,182 | +35.5% |
| Plant, machinery and equipment | 23 | €4,208 | €19,731 | +€15,523 | +369% |
| Furniture and vehicles | 24 | €480 | €287 | -€193 | -40.2% |
| Other tangible fixed assets | 26 | €29,672 | €26,525 | -€3,147 | -10.6% |
| Financial fixed assets | 28 | €511 | €0 | -€511 | -100% |
| Current assets | 29/58 | €123,399 | €134,502 | +€11,103 | +9.0% |
| Stocks and contracts in progress | 3 | €13,237 | €14,296 | +€1,059 | +8.0% |
| Stocks | 30/36 | €13,237 | €14,296 | +€1,059 | +8.0% |
| Amounts receivable within one year | 40/41 | €24,246 | €76,140 | +€51,894 | +214% |
| Trade receivables | 40 | €15,564 | €8,924 | -€6,639 | -42.7% |
| Other amounts receivable | 41 | €8,682 | €67,215 | +€58,533 | +674% |
| Cash at bank and in hand | 54/58 | €81,852 | €39,733 | -€42,119 | -51.5% |
| Deferred charges and accrued income | 490/1 | €4,065 | €4,334 | +€269 | +6.6% |
| Total equity and liabilities | 10/49 | €158,271 | €181,045 | +€22,774 | +14.4% |
| Equity | 10/15 | €101,670 | €112,906 | +€11,236 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,221 | €94,306 | +€92,086 | +4,147% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €361 | €361 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €93,946 | +€92,086 | +4,951% |
| Profit (loss) carried forward | 14 | €80,849 | €0 | -€80,849 | -100% |
| Amounts payable | 17/49 | €56,601 | €68,139 | +€11,538 | +20.4% |
| Amounts payable within one year | 42/48 | €56,601 | €67,236 | +€10,634 | +18.8% |
| Trade debts | 44 | €31,542 | €22,404 | -€9,138 | -29.0% |
| Suppliers | 440/4 | €31,542 | €22,404 | -€9,138 | -29.0% |
| Taxes, remuneration and social security | 45 | €14,895 | €37,124 | +€22,229 | +149% |
| Taxes | 450/3 | €7,868 | €9,508 | +€1,640 | +20.8% |
| Remuneration and social security | 454/9 | €7,027 | €27,615 | +€20,589 | +293% |
| Other amounts payable | 47/48 | €10,164 | €7,708 | -€2,456 | -24.2% |
| Accrued charges and deferred income | 492/3 | - | €904 | +€904 | |
| Remuneration, social security and pensions | 62 | €289,668 | €287,308 | -€2,360 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,359 | €11,698 | -€4,661 | -28.5% |
| Other operating charges | 640/8 | €5,478 | €5,149 | -€329 | -6.0% |
| Gross operating margin | 9900 | €319,034 | €316,113 | -€2,921 | -0.9% |
| Operating profit (loss) | 9901 | €7,529 | €11,958 | +€4,429 | +58.8% |
| Financial income | 75/76B | €209 | €0 | -€209 | -100% |
| Recurring financial income | 75 | €209 | €0 | -€209 | -100% |
| Financial charges | 65/66B | €618 | €722 | +€104 | +16.9% |
| Recurring financial charges | 65 | €618 | €722 | +€104 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €7,121 | €11,236 | +€4,116 | +57.8% |
| Profit (loss) for the period | 9904 | €7,121 | €11,236 | +€4,116 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,121 | €11,236 | +€4,116 | +57.8% |
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.