WALCA-RENT: 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.
WALCA-RENT
Largest movements
- Tangible fixed assets -€63,454
down €63,454 (-49.4%), from €128,370 to €64,917
of which Plant, machinery and equipment: -€59,007
- Deferred charges and accrued income -€5,932
down €5,932 (-47.8%), from €12,416 to €6,484
- Receivables within one year -€4,602
down €4,602 (-8.7%), from €52,949 to €48,347
of which Trade receivables: -€5,148
- Debts after one year -€26,979
down €26,979 (-62.8%), from €42,945 to €15,966
- Profit (loss) carried forward -€25,155
down €25,155, from €1,277 to -€23,879
- Current portion of long-term debt -€21,639
down €21,639 (-44.5%), from €48,618 to €26,979
- Other debts +€7,978
up €7,978 (+4.8%), from €165,875 to €173,853
- Tax, wage and social debts -€4,227
down €4,227 (-17.8%), from €23,793 to €19,566
of which Remuneration and social security: -€6,592
- Gross operating margin -€19,363
down €19,363 (-18.9%), from €102,335 to €82,972
- Staff costs -€6,305
down €6,305 (-13.4%), from €47,079 to €40,774
- Depreciation -€3,975
down €3,975 (-5.9%), from €67,428 to €63,454
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 | €300,756 | €226,470 | -€74,286 | -24.7% |
| Fixed assets | 21/28 | €128,370 | €64,917 | -€63,454 | -49.4% |
| Tangible fixed assets | 22/27 | €128,370 | €64,917 | -€63,454 | -49.4% |
| Plant, machinery and equipment | 23 | €122,316 | €63,309 | -€59,007 | -48.2% |
| Furniture and vehicles | 24 | €6,054 | €1,608 | -€4,446 | -73.4% |
| Current assets | 29/58 | €172,386 | €161,553 | -€10,832 | -6.3% |
| Stocks and contracts in progress | 3 | €24,130 | €21,481 | -€2,649 | -11.0% |
| Contracts in progress | 37 | €24,130 | €21,481 | -€2,649 | -11.0% |
| Amounts receivable within one year | 40/41 | €52,949 | €48,347 | -€4,602 | -8.7% |
| Trade receivables | 40 | €52,595 | €47,447 | -€5,148 | -9.8% |
| Other amounts receivable | 41 | €354 | €900 | +€546 | +154.5% |
| Cash at bank and in hand | 54/58 | €82,890 | €85,241 | +€2,351 | +2.8% |
| Deferred charges and accrued income | 490/1 | €12,416 | €6,484 | -€5,932 | -47.8% |
| Total equity and liabilities | 10/49 | €300,756 | €226,470 | -€74,286 | -24.7% |
| Equity | 10/15 | €7,477 | -€17,679 | -€25,155 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €1,277 | -€23,879 | -€25,155 | |
| Amounts payable | 17/49 | €293,279 | €244,148 | -€49,131 | -16.8% |
| Amounts payable after more than one year | 17 | €42,945 | €15,966 | -€26,979 | -62.8% |
| Financial debts | 170/4 | €42,945 | €15,966 | -€26,979 | -62.8% |
| Amounts payable within one year | 42/48 | €244,194 | €223,435 | -€20,759 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €48,618 | €26,979 | -€21,639 | -44.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,431 | €2,594 | -€1,837 | -41.5% |
| Suppliers | 440/4 | €4,431 | €2,594 | -€1,837 | -41.5% |
| Advances received on contracts in progress | 46 | €1,476 | €443 | -€1,034 | -70.0% |
| Taxes, remuneration and social security | 45 | €23,793 | €19,566 | -€4,227 | -17.8% |
| Taxes | 450/3 | €6,426 | €8,791 | +€2,365 | +36.8% |
| Remuneration and social security | 454/9 | €17,368 | €10,775 | -€6,592 | -38.0% |
| Other amounts payable | 47/48 | €165,875 | €173,853 | +€7,978 | +4.8% |
| Accrued charges and deferred income | 492/3 | €6,140 | €4,748 | -€1,393 | -22.7% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100.0% |
| Remuneration, social security and pensions | 62 | €47,079 | €40,774 | -€6,305 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,428 | €63,454 | -€3,975 | -5.9% |
| Other operating charges | 640/8 | €1,777 | €1,633 | -€144 | -8.1% |
| Gross operating margin | 9900 | €102,335 | €82,972 | -€19,363 | -18.9% |
| Operating profit (loss) | 9901 | -€13,949 | -€22,889 | -€8,939 | -64.1% |
| Financial income | 75/76B | €250 | €313 | +€63 | +25.1% |
| Recurring financial income | 75 | €250 | €313 | +€63 | +25.1% |
| Financial charges | 65/66B | €3,221 | €2,579 | -€642 | -19.9% |
| Recurring financial charges | 65 | €3,221 | €2,579 | -€642 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,920 | -€25,155 | -€8,235 | -48.7% |
| Profit (loss) for the period | 9904 | -€16,920 | -€25,155 | -€8,235 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,920 | -€25,155 | -€8,235 | -48.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.