WALDIA: 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.
What changed
WALDIA
NACE 46.231, Wholesale of live animals
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€20,249
2023 · €162,985-€142,736
Equity
€5.8m
2023 · €5.8m-€751
Cash
€1.8m
2023 · €1.7m+€53,724
Balance sheet total
€5.9m
2023 · €6.1m-€206,332
Largest movements
Assets
- Tangible fixed assets +€803,826
up €803,826 (+301.1%), from €266,984 to €1.1m
of which Land and buildings: +€774,578
- Receivables after one year -€567,750
down €567,750 (-20.7%), from €2.7m to €2.2m
- Stocks and contracts -€289,660
down €289,660 (-54.5%), from €531,733 to €242,073
- Receivables within one year -€223,869
down €223,869 (-25.6%), from €873,541 to €649,672
of which Trade receivables: -€258,873
Equity and liabilities
- Trade debts -€168,115
down €168,115 (-76.7%), from €219,138 to €51,023
Income statement
- Turnover -€2.0m
down €2.0m (-14.5%), from €13.8m to €11.8m
- Goods and materials -€1.6m
down €1.6m (-11.8%), from €13.4m to €11.8m
of which Purchases: -€1.6m
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.
Result 2023
€162,985
Turnover
-€2.0m
Other operating income
+€48,957
Goods and materials
+€1.6m
Services and other goods
-€25,528
Staff costs
-€1,709
Depreciation
-€136,263
Other operating charges
-€7,116
Other operating items
+€278,244
Financial income
+€71,010
Financial charges
+€14,814
Taxes
+€37,480
Result 2024
€20,249
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.
From operations
+€1.1m
Investment
-€1.0m
Financing
-€21,000
Cash 2023
€1.7m
From operations (derived)
+€1.1m
Net result for the year
+€20,249
Depreciation
+€210,164
Receivables after one year
+€567,750
Stocks and contracts
+€289,660
Receivables within one year
+€223,869
Deferred charges and accrued income
-€17,397
Smaller working-capital items
-€1,971
Trade debts
-€168,115
Other debts
-€7,995
Accrued charges and deferred income
-€27,500
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
-€21,000
Contributions, distributions and other
-€21,000
Cash 2024
€1.8m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,117,340 | €5,911,007 | -€206,332 | -3.4% |
| Fixed assets | 21/28 | €266,984 | €1,070,810 | +€803,826 | +301.1% |
| Tangible fixed assets | 22/27 | €266,984 | €1,070,810 | +€803,826 | +301.1% |
| Land and buildings | 22 | €226,979 | €1,001,557 | +€774,578 | +341.3% |
| Plant, machinery and equipment | 23 | €30,480 | €21,671 | -€8,808 | -28.9% |
| Furniture and vehicles | 24 | €9,526 | €47,582 | +€38,056 | +399.5% |
| Current assets | 29/58 | €5,850,356 | €4,840,197 | -€1.0m | -17.3% |
| Amounts receivable after more than one year | 29 | €2,745,550 | €2,177,800 | -€567,750 | -20.7% |
| Other amounts receivable | 291 | €2,745,550 | €2,177,800 | -€567,750 | -20.7% |
| Stocks and contracts in progress | 3 | €531,733 | €242,073 | -€289,660 | -54.5% |
| Stocks | 30/36 | €531,733 | €242,073 | -€289,660 | -54.5% |
| Property held for sale | 35 | €531,733 | €242,073 | -€289,660 | -54.5% |
| Amounts receivable within one year | 40/41 | €873,541 | €649,672 | -€223,869 | -25.6% |
| Trade receivables | 40 | €756,855 | €497,982 | -€258,873 | -34.2% |
| Other amounts receivable | 41 | €116,686 | €151,691 | +€35,005 | +30.0% |
| Cash at bank and in hand | 54/58 | €1,699,531 | €1,753,255 | +€53,724 | +3.2% |
| Deferred charges and accrued income | 490/1 | - | €17,397 | +€17,397 | |
| Total equity and liabilities | 10/49 | €6,117,340 | €5,911,007 | -€206,332 | -3.4% |
| Equity | 10/15 | €5,813,996 | €5,813,245 | -€751 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,994,689 | €4,992,938 | -€1,751 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,501 | €3,750 | -€1,751 | -31.8% |
| Distributable reserves | 133 | €4,982,988 | €4,982,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | €757,308 | €758,307 | +€1,000 | +0.1% |
| Provisions and deferred taxes | 16 | €1,751 | €1,167 | -€584 | -33.3% |
| Deferred taxes | 168 | €1,751 | €1,167 | -€584 | -33.3% |
| Amounts payable | 17/49 | €301,593 | €96,595 | -€204,998 | -68.0% |
| Amounts payable after more than one year | 17 | €21,000 | €21,000 | = | 0.0% |
| Other amounts payable | 178/9 | €21,000 | €21,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €253,093 | €75,595 | -€177,498 | -70.1% |
| Current portion of amounts payable after more than one year | 42 | €21,000 | €21,000 | = | 0.0% |
| Trade debts | 44 | €219,138 | €51,023 | -€168,115 | -76.7% |
| Suppliers | 440/4 | €219,138 | €51,023 | -€168,115 | -76.7% |
| Taxes, remuneration and social security | 45 | €3,604 | €2,217 | -€1,387 | -38.5% |
| Remuneration and social security | 454/9 | €3,604 | €2,217 | -€1,387 | -38.5% |
| Other amounts payable | 47/48 | €9,350 | €1,355 | -€7,995 | -85.5% |
| Accrued charges and deferred income | 492/3 | €27,500 | - | -€27,500 | |
| Operating income | 70/76A | €13,855,101 | €12,176,867 | -€1.7m | -12.1% |
| Turnover | 70 | €13,823,177 | €11,817,742 | -€2.0m | -14.5% |
| Own construction capitalised | 72 | - | €277,194 | +€277,194 | |
| Other operating income | 74 | €31,924 | €80,881 | +€48,957 | +153.4% |
| Non-recurring operating income | 76A | - | €1,051 | +€1,051 | |
| Operating charges | 60/66A | €13,646,281 | €12,234,088 | -€1.4m | -10.3% |
| Goods for resale, raw materials and consumables | 60 | €13,409,338 | €11,826,530 | -€1.6m | -11.8% |
| Purchases | 600/8 | €13,137,429 | €11,536,870 | -€1.6m | -12.2% |
| Change in stocks: decrease (increase) | 609 | €271,909 | €289,660 | +€17,751 | +6.5% |
| Services and other goods | 61 | €141,904 | €167,432 | +€25,528 | +18.0% |
| Remuneration, social security and pensions | 62 | €16,777 | €18,486 | +€1,709 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,901 | €210,164 | +€136,263 | +184.4% |
| Other operating charges | 640/8 | €4,361 | €11,476 | +€7,116 | +163.2% |
| Operating profit (loss) | 9901 | €208,819 | -€57,221 | -€266,040 | |
| Financial income | 75/76B | €9,126 | €80,137 | +€71,010 | +778.1% |
| Recurring financial income | 75 | €8,266 | €80,137 | +€71,870 | +869.4% |
| Income from financial fixed assets | 750 | €6,620 | - | -€6,620 | |
| Income from current assets | 751 | - | €76,858 | +€76,858 | |
| Other financial income | 752/9 | €1,646 | €3,279 | +€1,633 | +99.2% |
| Non-recurring financial income | 76B | €860 | - | -€860 | |
| Financial charges | 65/66B | €15,564 | €750 | -€14,814 | -95.2% |
| Recurring financial charges | 65 | €7,228 | €750 | -€6,478 | -89.6% |
| Other financial charges | 652/9 | €7,228 | €750 | -€6,478 | -89.6% |
| Non-recurring financial charges | 66B | €8,336 | - | -€8,336 | |
| Profit (loss) for the period before taxes | 9903 | €202,382 | €22,165 | -€180,216 | -89.0% |
| Transfer from deferred taxes | 780 | €584 | €584 | = | 0.0% |
| Income taxes | 67/77 | €39,980 | €2,500 | -€37,480 | -93.7% |
| Taxes | 670/3 | €40,262 | €2,500 | -€37,762 | -93.8% |
| Tax adjustments and reversals of tax provisions | 77 | €281 | - | -€281 | |
| Profit (loss) for the period | 9904 | €162,985 | €20,249 | -€142,736 | -87.6% |
| Transfer from tax-exempt reserves | 789 | €1,751 | €1,751 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €164,735 | €22,000 | -€142,736 | -86.6% |
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 28 September 2026 via checked.be.