WALCONSULT: 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.
WALCONSULT
Largest movements
- Cash +€19,677
up €19,677 (+107.4%), from €18,325 to €38,002
mainly Net result for the year (+€11,278) and Depreciation (+€5,930)
- Tangible fixed assets -€5,930
down €5,930 (-43.1%), from €13,768 to €7,838
of which Furniture and vehicles: -€3,762
- Deferred charges and accrued income +€2,176
new in 2025: €2,176
- Profit (loss) carried forward +€11,278
up €11,278 (+48.0%), from €23,493 to €34,771
- Tax, wage and social debts +€2,758
up €2,758 (+357.1%), from €773 to €3,531
- Other debts +€2,008
up €2,008 (+24.8%), from €8,099 to €10,106
- Gross operating margin +€11,737
up €11,737 (+127.9%), from €9,178 to €20,916
- Taxes +€2,704
up €2,704 (+314.2%), from €861 to €3,565
- Depreciation -€2,358
down €2,358 (-28.4%), from €8,288 to €5,930
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 | €34,951 | €51,186 | +€16,234 | +46.4% |
| Fixed assets | 21/28 | €13,768 | €7,838 | -€5,930 | -43.1% |
| Tangible fixed assets | 22/27 | €13,768 | €7,838 | -€5,930 | -43.1% |
| Furniture and vehicles | 24 | €3,762 | - | -€3,762 | |
| Leasing and similar rights | 25 | €6,002 | €4,593 | -€1,409 | -23.5% |
| Other tangible fixed assets | 26 | €4,004 | €3,245 | -€759 | -18.9% |
| Current assets | 29/58 | €21,184 | €43,348 | +€22,164 | +104.6% |
| Amounts receivable within one year | 40/41 | €2,859 | €3,170 | +€311 | +10.9% |
| Trade receivables | 40 | - | €3,095 | +€3,095 | |
| Other amounts receivable | 41 | €2,859 | €75 | -€2,784 | -97.4% |
| Cash at bank and in hand | 54/58 | €18,325 | €38,002 | +€19,677 | +107.4% |
| Deferred charges and accrued income | 490/1 | - | €2,176 | +€2,176 | |
| Total equity and liabilities | 10/49 | €34,951 | €51,186 | +€16,234 | +46.4% |
| Equity | 10/15 | €25,950 | €37,227 | +€11,278 | +43.5% |
| Reserves | 13 | €2,457 | €2,457 | = | 0.0% |
| Distributable reserves | 133 | €2,457 | €2,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,493 | €34,771 | +€11,278 | +48.0% |
| Amounts payable | 17/49 | €9,002 | €13,958 | +€4,957 | +55.1% |
| Amounts payable within one year | 42/48 | €9,002 | €13,958 | +€4,957 | +55.1% |
| Trade debts | 44 | €130 | €321 | +€191 | +146.3% |
| Suppliers | 440/4 | €130 | €321 | +€191 | +146.3% |
| Taxes, remuneration and social security | 45 | €773 | €3,531 | +€2,758 | +357.1% |
| Taxes | 450/3 | €773 | €3,531 | +€2,758 | +357.1% |
| Other amounts payable | 47/48 | €8,099 | €10,106 | +€2,008 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,288 | €5,930 | -€2,358 | -28.4% |
| Other operating charges | 640/8 | - | €19 | +€19 | |
| Gross operating margin | 9900 | €9,178 | €20,916 | +€11,737 | +127.9% |
| Operating profit (loss) | 9901 | €891 | €14,967 | +€14,076 | +1580.1% |
| Financial charges | 65/66B | €138 | €125 | -€13 | -9.8% |
| Recurring financial charges | 65 | €138 | €125 | -€13 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €753 | €14,843 | +€14,090 | +1871.6% |
| Income taxes | 67/77 | €861 | €3,565 | +€2,704 | +314.2% |
| Profit (loss) for the period | 9904 | -€108 | €11,278 | +€11,385 | |
| Profit (loss) for the period to be appropriated | 9905 | -€108 | €11,278 | +€11,385 |
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 7 October 2026 via checked.be.