WALCHAR: 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.
WALCHAR
Largest movements
- Cash +€812,514
up €812,514 (+7233.9%), from €11,232 to €823,745
mainly Current investments (+€810,000) and Net result for the year (+€9,092)
- Current investments -€810,000
no longer reported in 2025 (was €810,000)
- Receivables within one year +€9,682
up €9,682 (+12.0%), from €80,440 to €90,122
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1.1m
down €1.1m, from €1.1m to -€16,197
- Taxes -€282,627
no longer reported in 2025 (was €282,627)
- Financial income +€25,806
new in 2025: €25,806
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 | €901,672 | €913,867 | +€12,195 | +1.4% |
| Current assets | 29/58 | €901,672 | €913,867 | +€12,195 | +1.4% |
| Amounts receivable within one year | 40/41 | €80,440 | €90,122 | +€9,682 | +12.0% |
| Other amounts receivable | 41 | €80,440 | €90,122 | +€9,682 | +12.0% |
| Current investments | 50/53 | €810,000 | - | -€810,000 | |
| Cash at bank and in hand | 54/58 | €11,232 | €823,745 | +€812,514 | +7233.9% |
| Total equity and liabilities | 10/49 | €901,672 | €913,867 | +€12,195 | +1.4% |
| Equity | 10/15 | €880,788 | €889,880 | +€9,092 | +1.0% |
| Contributions | 10/11 | €192,117 | €192,117 | = | 0.0% |
| Capital | 10 | €192,117 | €192,117 | = | 0.0% |
| Issued capital | 100 | €192,117 | €192,117 | = | 0.0% |
| Reserves | 13 | €2,627 | €2,627 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,627 | €2,627 | = | 0.0% |
| Legal reserve | 130 | €2,627 | €2,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | €686,044 | €695,136 | +€9,092 | +1.3% |
| Amounts payable | 17/49 | €20,884 | €23,987 | +€3,104 | +14.9% |
| Amounts payable within one year | 42/48 | €20,884 | €23,987 | +€3,104 | +14.9% |
| Trade debts | 44 | €1,060 | €1,164 | +€104 | +9.8% |
| Suppliers | 440/4 | €1,060 | €1,164 | +€104 | +9.8% |
| Other amounts payable | 47/48 | €19,824 | €22,824 | +€3,000 | +15.1% |
| Other operating charges | 640/8 | €384 | €487 | +€103 | +26.8% |
| Gross operating margin | 9900 | €1,069,442 | -€16,197 | -€1.1m | |
| Operating profit (loss) | 9901 | €1,069,057 | -€16,685 | -€1.1m | |
| Financial income | 75/76B | - | €25,806 | +€25,806 | |
| Recurring financial income | 75 | - | €25,806 | +€25,806 | |
| Financial charges | 65/66B | €79 | €30 | -€49 | -61.9% |
| Recurring financial charges | 65 | €79 | €30 | -€49 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €1,068,978 | €9,092 | -€1.1m | -99.1% |
| Income taxes | 67/77 | €282,627 | - | -€282,627 | |
| Profit (loss) for the period | 9904 | €786,351 | €9,092 | -€777,260 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €786,351 | €9,092 | -€777,260 | -98.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.