WALIMSAF: what changed
Two financial 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.
WALIMSAF
Largest movements
- Receivables within one year -€11,115
down €11,115 (-36.2%), from €30,685 to €19,570
- Deferred charges and accrued income +€896
up €896 (+14.9%), from €5,995 to €6,891
- Profit (loss) carried forward -€8,012
down €8,012 (-21.1%), from €38,015 to €30,003
- Debts after one year -€4,306
down €4,306 (-35.3%), from €12,201 to €7,895
- Trade debts +€2,033
up €2,033 (+1,056%), from €192 to €2,225
- Depreciation -€4,209
down €4,209 (-98.9%), from €4,255 to €46
- Gross operating margin -€2,252
down €2,252 (-46.8%), from -€4,816 to -€7,068
- Turnover -€1,739
down €1,739 (-18.7%), from €9,277 to €7,538
- Taxes -€570
no longer reported in 2025 (was €570)
- Financial charges -€129
down €129 (-20.5%), from €626 to €498
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.
Derived cash bridge
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 | €50,840 | €40,556 | -€10,285 | -20.2% |
| Fixed assets | 21/28 | €12,543 | €12,496 | -€46 | -0.4% |
| Tangible fixed assets | 22/27 | €12,543 | €12,496 | -€46 | -0.4% |
| Furniture and vehicles | 24 | €12,543 | €12,496 | -€46 | -0.4% |
| Current assets | 29/58 | €38,298 | €28,059 | -€10,238 | -26.7% |
| Amounts receivable within one year | 40/41 | €30,685 | €19,570 | -€11,115 | -36.2% |
| Other amounts receivable | 41 | €30,685 | €19,570 | -€11,115 | -36.2% |
| Cash at bank and in hand | 54/58 | €1,617 | €1,598 | -€19 | -1.2% |
| Deferred charges and accrued income | 490/1 | €5,995 | €6,891 | +€896 | +14.9% |
| Total equity and liabilities | 10/49 | €50,840 | €40,556 | -€10,285 | -20.2% |
| Equity | 10/15 | €38,447 | €30,435 | -€8,012 | -20.8% |
| Reserves | 13 | €433 | €433 | = | 0.0% |
| Distributable reserves | 133 | €433 | €433 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,015 | €30,003 | -€8,012 | -21.1% |
| Amounts payable | 17/49 | €12,393 | €10,120 | -€2,273 | -18.3% |
| Amounts payable after more than one year | 17 | €12,201 | €7,895 | -€4,306 | -35.3% |
| Financial debts | 170/4 | €12,201 | €7,895 | -€4,306 | -35.3% |
| Amounts payable within one year | 42/48 | €192 | €2,225 | +€2,033 | +1,056% |
| Trade debts | 44 | €192 | €2,225 | +€2,033 | +1,056% |
| Suppliers | 440/4 | €192 | €2,225 | +€2,033 | +1,056% |
| Turnover | 70 | €9,277 | €7,538 | -€1,739 | -18.7% |
| Non-recurring operating income | 76A | - | €2,007 | +€2,007 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,631 | €16,613 | -€18 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,255 | €46 | -€4,209 | -98.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,816 | -€7,068 | -€2,252 | -46.8% |
| Operating profit (loss) | 9901 | -€9,458 | -€7,514 | +€1,944 | +20.6% |
| Financial charges | 65/66B | €626 | €498 | -€129 | -20.5% |
| Recurring financial charges | 65 | €626 | €498 | -€129 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,085 | -€8,012 | +€2,073 | +20.6% |
| Income taxes | 67/77 | €570 | - | -€570 | |
| Profit (loss) for the period | 9904 | -€10,654 | -€8,012 | +€2,642 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,654 | -€8,012 | +€2,642 | +24.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.