WALCRI: 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.
WALCRI
Largest movements
- Tangible fixed assets -€18,209
down €18,209 (-2.8%), from €643,717 to €625,508
of which Land and buildings: -€17,202
- Other debts +€31,652
up €31,652 (+63.3%), from €50,000 to €81,652
- Profit (loss) carried forward -€18,327
down €18,327 (-100.8%), from -€18,181 to -€36,509
- Debts after one year -€17,446
down €17,446 (-13.7%), from €127,109 to €109,664
- Reserves -€11,024
down €11,024 (-3.2%), from €340,500 to €329,476
of which Tax-exempt reserves: -€11,024
- Depreciation -€6,243
down €6,243 (-25.5%), from €24,452 to €18,209
- Gross operating margin +€1,934
up €1,934 (+88.7%), from -€2,179 to -€245
- Other operating charges -€861
down €861 (-8.7%), from €9,903 to €9,042
- Financial charges -€380
down €380 (-6.7%), from €5,693 to €5,313
- Taxes +€118
up €118 (+120.4%), from €98 to €216
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 | €690,028 | €669,576 | -€20,452 | -3.0% |
| Fixed assets | 21/28 | €643,717 | €625,508 | -€18,209 | -2.8% |
| Tangible fixed assets | 22/27 | €643,717 | €625,508 | -€18,209 | -2.8% |
| Land and buildings | 22 | €637,229 | €620,027 | -€17,202 | -2.7% |
| Plant, machinery and equipment | 23 | €2,263 | €1,864 | -€399 | -17.6% |
| Furniture and vehicles | 24 | €4,224 | €3,617 | -€608 | -14.4% |
| Current assets | 29/58 | €46,311 | €44,068 | -€2,243 | -4.8% |
| Cash at bank and in hand | 54/58 | €45,756 | €44,068 | -€1,688 | -3.7% |
| Deferred charges and accrued income | 490/1 | €555 | - | -€555 | |
| Total equity and liabilities | 10/49 | €690,028 | €669,576 | -€20,452 | -3.0% |
| Equity | 10/15 | €384,310 | €354,958 | -€29,351 | -7.6% |
| Contributions | 10/11 | €61,991 | €61,991 | = | 0.0% |
| Capital | 10 | €61,991 | €61,991 | = | 0.0% |
| Issued capital | 100 | €61,991 | €61,991 | = | 0.0% |
| Reserves | 13 | €340,500 | €329,476 | -€11,024 | -3.2% |
| Non-distributable reserves | 130/1 | €6,199 | €6,199 | = | 0.0% |
| Legal reserve | 130 | €6,199 | €6,199 | = | 0.0% |
| Tax-exempt reserves | 132 | €334,301 | €323,277 | -€11,024 | -3.3% |
| Profit (loss) carried forward | 14 | -€18,181 | -€36,509 | -€18,327 | -100.8% |
| Provisions and deferred taxes | 16 | €111,434 | €107,759 | -€3,675 | -3.3% |
| Deferred taxes | 168 | €111,434 | €107,759 | -€3,675 | -3.3% |
| Amounts payable | 17/49 | €194,285 | €206,858 | +€12,574 | +6.5% |
| Amounts payable after more than one year | 17 | €127,109 | €109,664 | -€17,446 | -13.7% |
| Financial debts | 170/4 | €127,109 | €109,664 | -€17,446 | -13.7% |
| Amounts payable within one year | 42/48 | €67,175 | €97,195 | +€30,019 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €14,659 | €14,659 | = | 0.0% |
| Trade debts | 44 | €919 | €669 | -€251 | -27.2% |
| Suppliers | 440/4 | €919 | €669 | -€251 | -27.2% |
| Taxes, remuneration and social security | 45 | €1,597 | €216 | -€1,382 | -86.5% |
| Taxes | 450/3 | €1,597 | €216 | -€1,382 | -86.5% |
| Other amounts payable | 47/48 | €50,000 | €81,652 | +€31,652 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,452 | €18,209 | -€6,243 | -25.5% |
| Other operating charges | 640/8 | €9,903 | €9,042 | -€861 | -8.7% |
| Gross operating margin | 9900 | -€2,179 | -€245 | +€1,934 | +88.7% |
| Operating profit (loss) | 9901 | -€36,535 | -€27,497 | +€9,038 | +24.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -96.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -96.3% |
| Financial charges | 65/66B | €5,693 | €5,313 | -€380 | -6.7% |
| Recurring financial charges | 65 | €5,693 | €5,313 | -€380 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€42,225 | -€32,810 | +€9,414 | +22.3% |
| Transfer from deferred taxes | 780 | €3,675 | €3,675 | = | 0.0% |
| Income taxes | 67/77 | €98 | €216 | +€118 | +120.4% |
| Profit (loss) for the period | 9904 | -€38,648 | -€29,351 | +€9,297 | +24.1% |
| Transfer from tax-exempt reserves | 789 | €11,024 | €11,024 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,624 | -€18,327 | +€9,297 | +33.7% |
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 2 October 2026 via checked.be.