WAL & ROB: what changed
Two fiscal 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.
WAL & ROB
Largest movements
- Receivables within one year -€4,216
down €4,216 (-52.1%), from €8,095 to €3,879
of which Trade receivables: -€4,584
- Cash +€2,045
up €2,045 (+153.4%), from €1,333 to €3,378
mainly Other debts (+€6,450) and Receivables within one year (+€4,216)
- Tangible fixed assets -€497
down €497 (-17.4%), from €2,859 to €2,362
of which Furniture and vehicles: -€332
- Deferred charges and accrued income -€290
down €290 (-100.0%), from €290 to €0
- Profit (loss) carried forward -€10,757
down €10,757, from €2,288 to -€8,469
- Other debts +€6,450
up €6,450 (+206.6%), from €3,123 to €9,573
- Trade debts +€1,348
up €1,348 (+30.1%), from €4,478 to €5,826
- Gross operating margin -€8,962
down €8,962 (-4047.7%), from -€221 to -€9,184
- Other operating charges -€448
down €448 (-46.6%), from €962 to €514
- Financial charges -€111
down €111 (-15.6%), from €713 to €602
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.
Cash bridge derived
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 | €13,169 | €10,210 | -€2,959 | -22.5% |
| Fixed assets | 21/28 | €2,859 | €2,362 | -€497 | -17.4% |
| Tangible fixed assets | 22/27 | €2,859 | €2,362 | -€497 | -17.4% |
| Plant, machinery and equipment | 23 | €506 | €341 | -€165 | -32.6% |
| Furniture and vehicles | 24 | €2,353 | €2,021 | -€332 | -14.1% |
| Current assets | 29/58 | €10,310 | €7,848 | -€2,462 | -23.9% |
| Stocks and contracts in progress | 3 | €591 | €591 | = | 0.0% |
| Stocks | 30/36 | €591 | €591 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,095 | €3,879 | -€4,216 | -52.1% |
| Trade receivables | 40 | €8,008 | €3,424 | -€4,584 | -57.2% |
| Other amounts receivable | 41 | €87 | €455 | +€368 | +423.3% |
| Cash at bank and in hand | 54/58 | €1,333 | €3,378 | +€2,045 | +153.4% |
| Deferred charges and accrued income | 490/1 | €290 | €0 | -€290 | -100.0% |
| Total equity and liabilities | 10/49 | €13,169 | €10,210 | -€2,959 | -22.5% |
| Equity | 10/15 | €4,788 | -€5,969 | -€10,757 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,288 | -€8,469 | -€10,757 | |
| Amounts payable | 17/49 | €8,381 | €16,179 | +€7,798 | +93.0% |
| Amounts payable within one year | 42/48 | €8,381 | €16,179 | +€7,798 | +93.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,478 | €5,826 | +€1,348 | +30.1% |
| Suppliers | 440/4 | €4,478 | €5,826 | +€1,348 | +30.1% |
| Taxes, remuneration and social security | 45 | €780 | €780 | = | 0.0% |
| Taxes | 450/3 | €780 | €780 | = | 0.0% |
| Other amounts payable | 47/48 | €3,123 | €9,573 | +€6,450 | +206.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €497 | +€30 | +6.4% |
| Other operating charges | 640/8 | €962 | €514 | -€448 | -46.6% |
| Gross operating margin | 9900 | -€221 | -€9,184 | -€8,962 | -4047.7% |
| Operating profit (loss) | 9901 | -€1,651 | -€10,195 | -€8,544 | -517.6% |
| Financial income | 75/76B | €0 | €40 | +€40 | +133533.3% |
| Recurring financial income | 75 | €0 | €40 | +€40 | +133533.3% |
| Financial charges | 65/66B | €713 | €602 | -€111 | -15.6% |
| Recurring financial charges | 65 | €713 | €602 | -€111 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,364 | -€10,757 | -€8,393 | -355.0% |
| Profit (loss) for the period | 9904 | -€2,364 | -€10,757 | -€8,393 | -355.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,364 | -€10,757 | -€8,393 | -355.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.