WALDEYER: 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.
WALDEYER
Largest movements
- Cash -€10,375
down €10,375 (-92.2%), from €11,247 to €872
mainly Investment in fixed assets (net) (-€8,771) and Trade debts (-€4,571)
- Tangible fixed assets +€4,523
up €4,523 (+13.1%), from €34,632 to €39,155
- Receivables within one year +€3,058
up €3,058 (+4.8%), from €64,050 to €67,108
of which Other amounts receivable: +€2,428
- Trade debts -€4,571
down €4,571 (-87.9%), from €5,201 to €630
- Tax, wage and social debts +€2,585
new in 2024: €2,585
- Gross operating margin +€5,911
up €5,911, from -€3,913 to €1,997
- Financial income +€2,842
new in 2024: €2,842
- Depreciation +€2,666
up €2,666 (+168.5%), from €1,582 to €4,248
- Other operating charges -€744
no longer reported in 2024 (was €744)
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 | €220,617 | €217,822 | -€2,795 | -1.3% |
| Fixed assets | 21/28 | €34,632 | €39,155 | +€4,523 | +13.1% |
| Tangible fixed assets | 22/27 | €34,632 | €39,155 | +€4,523 | +13.1% |
| Plant, machinery and equipment | 23 | €34,632 | €39,155 | +€4,523 | +13.1% |
| Current assets | 29/58 | €185,985 | €178,667 | -€7,318 | -3.9% |
| Amounts receivable after more than one year | 29 | €110,688 | €110,688 | = | 0.0% |
| Other amounts receivable | 291 | €110,688 | €110,688 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,050 | €67,108 | +€3,058 | +4.8% |
| Trade receivables | 40 | - | €630 | +€630 | |
| Other amounts receivable | 41 | €64,050 | €66,478 | +€2,428 | +3.8% |
| Cash at bank and in hand | 54/58 | €11,247 | €872 | -€10,375 | -92.2% |
| Total equity and liabilities | 10/49 | €220,617 | €217,822 | -€2,795 | -1.3% |
| Equity | 10/15 | -€69,533 | -€70,342 | -€809 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,593 | -€78,402 | -€809 | -1.0% |
| Amounts payable | 17/49 | €290,150 | €288,164 | -€1,986 | -0.7% |
| Amounts payable after more than one year | 17 | €284,000 | €284,000 | = | 0.0% |
| Financial debts | 170/4 | €284,000 | €284,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,201 | €3,215 | -€1,986 | -38.2% |
| Trade debts | 44 | €5,201 | €630 | -€4,571 | -87.9% |
| Suppliers | 440/4 | €5,201 | €630 | -€4,571 | -87.9% |
| Taxes, remuneration and social security | 45 | - | €2,585 | +€2,585 | |
| Taxes | 450/3 | - | €2,585 | +€2,585 | |
| Accrued charges and deferred income | 492/3 | €949 | €949 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,582 | €4,248 | +€2,666 | +168.5% |
| Other operating charges | 640/8 | €744 | - | -€744 | |
| Non-recurring operating charges | 66A | - | €1,346 | +€1,346 | |
| Gross operating margin | 9900 | -€3,913 | €1,997 | +€5,911 | |
| Operating profit (loss) | 9901 | -€6,239 | -€3,596 | +€2,643 | +42.4% |
| Financial income | 75/76B | - | €2,842 | +€2,842 | |
| Recurring financial income | 75 | - | €2,842 | +€2,842 | |
| Financial charges | 65/66B | €47 | €55 | +€9 | +18.3% |
| Recurring financial charges | 65 | €47 | €55 | +€9 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,286 | -€809 | +€5,477 | +87.1% |
| Profit (loss) for the period | 9904 | -€6,286 | -€809 | +€5,477 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,286 | -€809 | +€5,477 | +87.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.