WALBA: 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.
WALBA
Largest movements
- Tangible fixed assets -€4,889
down €4,889 (-2.4%), from €206,018 to €201,129
of which Land and buildings: -€6,995
- Profit (loss) carried forward -€13,194
down €13,194 (-21.7%), from -€60,787 to -€73,981
- Other debts +€12,831
up €12,831 (+9.4%), from €136,072 to €148,902
- Debts after one year -€5,052
down €5,052 (-20.5%), from €24,694 to €19,642
- Gross operating margin +€5,469
up €5,469 (+55.5%), from -€9,855 to -€4,386
- Turnover +€4,094
up €4,094 (+212.8%), from €1,924 to €6,019
- Purchases and services -€1,375
down €1,375 (-11.7%), from €11,779 to €10,404
- Other operating charges -€194
down €194 (-20.0%), from €970 to €776
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,019 | €201,727 | -€5,292 | -2.6% |
| Fixed assets | 21/28 | €206,018 | €201,129 | -€4,889 | -2.4% |
| Tangible fixed assets | 22/27 | €206,018 | €201,129 | -€4,889 | -2.4% |
| Land and buildings | 22 | €205,703 | €198,709 | -€6,995 | -3.4% |
| Furniture and vehicles | 24 | €315 | €2,420 | +€2,106 | +668.8% |
| Current assets | 29/58 | €1,000 | €598 | -€403 | -40.2% |
| Cash at bank and in hand | 54/58 | €747 | €406 | -€341 | -45.6% |
| Deferred charges and accrued income | 490/1 | €253 | €192 | -€62 | -24.3% |
| Total equity and liabilities | 10/49 | €207,019 | €201,727 | -€5,292 | -2.6% |
| Equity | 10/15 | €39,213 | €26,019 | -€13,194 | -33.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | - | -€100,000 | |
| Issued capital | 100 | €100,000 | - | -€100,000 | |
| Profit (loss) carried forward | 14 | -€60,787 | -€73,981 | -€13,194 | -21.7% |
| Amounts payable | 17/49 | €167,805 | €175,708 | +€7,902 | +4.7% |
| Amounts payable after more than one year | 17 | €24,694 | €19,642 | -€5,052 | -20.5% |
| Financial debts | 170/4 | €24,694 | €19,642 | -€5,052 | -20.5% |
| Amounts payable within one year | 42/48 | €143,112 | €156,036 | +€12,925 | +9.0% |
| Financial debts | 43 | €4,976 | €5,052 | +€76 | +1.5% |
| Credit institutions | 430/8 | €4,976 | €5,052 | +€76 | +1.5% |
| Trade debts | 44 | €2,063 | €2,082 | +€18 | +0.9% |
| Suppliers | 440/4 | €2,063 | €2,082 | +€18 | +0.9% |
| Other amounts payable | 47/48 | €136,072 | €148,902 | +€12,831 | +9.4% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Turnover | 70 | €1,924 | €6,019 | +€4,094 | +212.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,779 | €10,404 | -€1,375 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,172 | €7,219 | +€47 | +0.7% |
| Other operating charges | 640/8 | €970 | €776 | -€194 | -20.0% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | -€9,855 | -€4,386 | +€5,469 | +55.5% |
| Operating profit (loss) | 9901 | -€17,997 | -€12,631 | +€5,367 | +29.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €618 | €564 | -€55 | -8.8% |
| Recurring financial charges | 65 | €618 | €564 | -€55 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,615 | -€13,194 | +€5,421 | +29.1% |
| Profit (loss) for the period | 9904 | -€18,615 | -€13,194 | +€5,421 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,615 | -€13,194 | +€5,421 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.