WALIM: 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.
WALIM
Largest movements
- Receivables within one year +€12,966
up €12,966 (+7.2%), from €179,741 to €192,707
of which Other amounts receivable: +€11,565
- Profit (loss) carried forward +€17,960
up €17,960 (+63.7%), from €28,178 to €46,138
- Gross operating margin -€56,368
down €56,368 (-72.0%), from €78,260 to €21,892
- Taxes -€9,757
down €9,757, from €6,134 to -€3,623
- Financial charges -€2,616
down €2,616 (-29.9%), from €8,760 to €6,144
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 | €644,580 | €660,012 | +€15,432 | +2.4% |
| Fixed assets | 21/28 | €463,066 | €463,547 | +€481 | +0.1% |
| Tangible fixed assets | 22/27 | €463,066 | €463,547 | +€481 | +0.1% |
| Land and buildings | 22 | €461,484 | €461,060 | -€424 | -0.1% |
| Furniture and vehicles | 24 | €1,582 | €2,487 | +€905 | +57.2% |
| Current assets | 29/58 | €181,514 | €196,465 | +€14,951 | +8.2% |
| Amounts receivable within one year | 40/41 | €179,741 | €192,707 | +€12,966 | +7.2% |
| Trade receivables | 40 | - | €1,401 | +€1,401 | |
| Other amounts receivable | 41 | €179,741 | €191,306 | +€11,565 | +6.4% |
| Cash at bank and in hand | 54/58 | €1,773 | €3,758 | +€1,985 | +112.0% |
| Total equity and liabilities | 10/49 | €644,580 | €660,012 | +€15,432 | +2.4% |
| Equity | 10/15 | €524,410 | €542,370 | +€17,960 | +3.4% |
| Contributions | 10/11 | €377,000 | €377,000 | = | 0.0% |
| Capital | 10 | €377,000 | €377,000 | = | 0.0% |
| Issued capital | 100 | €377,000 | €377,000 | = | 0.0% |
| Reserves | 13 | €119,232 | €119,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €111,795 | €111,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,178 | €46,138 | +€17,960 | +63.7% |
| Amounts payable | 17/49 | €120,170 | €117,642 | -€2,528 | -2.1% |
| Amounts payable within one year | 42/48 | €120,170 | €117,642 | -€2,528 | -2.1% |
| Financial debts | 43 | €104,246 | €99,994 | -€4,252 | -4.1% |
| Credit institutions | 430/8 | €104,246 | €99,994 | -€4,252 | -4.1% |
| Trade debts | 44 | €3,837 | €1,419 | -€2,418 | -63.0% |
| Suppliers | 440/4 | €3,837 | €1,419 | -€2,418 | -63.0% |
| Taxes, remuneration and social security | 45 | €87 | €229 | +€142 | +163.2% |
| Taxes | 450/3 | €87 | €229 | +€142 | +163.2% |
| Other amounts payable | 47/48 | €12,000 | €16,000 | +€4,000 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €1,410 | +€220 | +18.5% |
| Gross operating margin | 9900 | €78,260 | €21,892 | -€56,368 | -72.0% |
| Operating profit (loss) | 9901 | €77,070 | €20,482 | -€56,588 | -73.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €8,760 | €6,144 | -€2,616 | -29.9% |
| Recurring financial charges | 65 | €8,760 | €6,144 | -€2,616 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €68,311 | €14,338 | -€53,973 | -79.0% |
| Income taxes | 67/77 | €6,134 | -€3,623 | -€9,757 | |
| Profit (loss) for the period | 9904 | €62,177 | €17,961 | -€44,216 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,177 | €17,961 | -€44,216 | -71.1% |
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 1 October 2026 via checked.be.