WALKURA: 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.
WALKURA
Largest movements
- Receivables within one year -€21,010
down €21,010 (-63.0%), from €33,355 to €12,345
of which Other amounts receivable: -€17,383
- Tangible fixed assets +€20,257
up €20,257 (+11.0%), from €184,423 to €204,680
of which Plant, machinery and equipment: +€26,924
- Cash +€11,984
up €11,984 (+68.1%), from €17,599 to €29,583
mainly Net result for the year (+€28,865) and Receivables within one year (+€21,010)
- Reserves +€28,865
up €28,865 (+19.0%), from €151,846 to €180,711
of which Distributable reserves: +€28,865
- Trade debts -€10,145
down €10,145 (-72.8%), from €13,941 to €3,796
- Short-term financial debts -€6,760
down €6,760 (-57.4%), from €11,773 to €5,012
- Tax, wage and social debts +€4,223
up €4,223 (+101%), from €4,186 to €8,409
of which Taxes: +€3,696
- Debts after one year -€2,766
down €2,766 (-12.4%), from €22,299 to €19,533
- Gross operating margin +€28,760
up €28,760 (+75.8%), from €37,960 to €66,721
- Staff costs +€5,753
up €5,753, from -€1,653 to €4,100
- Taxes +€5,297
up €5,297 (+89.1%), from €5,943 to €11,240
- Depreciation +€2,516
up €2,516 (+18.1%), from €13,878 to €16,394
- Financial income +€762
up €762 (+526%), from €145 to €907
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 | €236,049 | €247,142 | +€11,094 | +4.7% |
| Fixed assets | 21/28 | €184,423 | €204,680 | +€20,257 | +11.0% |
| Tangible fixed assets | 22/27 | €184,423 | €204,680 | +€20,257 | +11.0% |
| Land and buildings | 22 | €170,101 | €159,542 | -€10,558 | -6.2% |
| Plant, machinery and equipment | 23 | - | €26,924 | +€26,924 | |
| Furniture and vehicles | 24 | €14,322 | €18,213 | +€3,891 | +27.2% |
| Current assets | 29/58 | €51,626 | €42,463 | -€9,163 | -17.7% |
| Amounts receivable within one year | 40/41 | €33,355 | €12,345 | -€21,010 | -63.0% |
| Trade receivables | 40 | €15,972 | €12,345 | -€3,627 | -22.7% |
| Other amounts receivable | 41 | €17,383 | €0 | -€17,383 | -100% |
| Cash at bank and in hand | 54/58 | €17,599 | €29,583 | +€11,984 | +68.1% |
| Deferred charges and accrued income | 490/1 | €672 | €535 | -€137 | -20.4% |
| Total equity and liabilities | 10/49 | €236,049 | €247,142 | +€11,094 | +4.7% |
| Equity | 10/15 | €158,046 | €186,911 | +€28,865 | +18.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,846 | €180,711 | +€28,865 | +19.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €151,846 | €180,711 | +€28,865 | +19.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €78,002 | €60,231 | -€17,771 | -22.8% |
| Amounts payable after more than one year | 17 | €22,299 | €19,533 | -€2,766 | -12.4% |
| Financial debts | 170/4 | €22,299 | €19,533 | -€2,766 | -12.4% |
| Amounts payable within one year | 42/48 | €54,703 | €39,698 | -€15,005 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €2,631 | €2,766 | +€135 | +5.1% |
| Financial debts | 43 | €11,773 | €5,012 | -€6,760 | -57.4% |
| Credit institutions | 430/8 | €11,773 | €5,012 | -€6,760 | -57.4% |
| Trade debts | 44 | €13,941 | €3,796 | -€10,145 | -72.8% |
| Suppliers | 440/4 | €13,941 | €3,796 | -€10,145 | -72.8% |
| Taxes, remuneration and social security | 45 | €4,186 | €8,409 | +€4,223 | +101% |
| Taxes | 450/3 | €4,186 | €7,882 | +€3,696 | +88.3% |
| Remuneration and social security | 454/9 | €0 | €528 | +€528 | |
| Other amounts payable | 47/48 | €22,173 | €19,714 | -€2,459 | -11.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | -€1,653 | €4,100 | +€5,753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,878 | €16,394 | +€2,516 | +18.1% |
| Other operating charges | 640/8 | €5,401 | €5,435 | +€34 | +0.6% |
| Gross operating margin | 9900 | €37,960 | €66,721 | +€28,760 | +75.8% |
| Operating profit (loss) | 9901 | €20,334 | €40,792 | +€20,457 | +101% |
| Financial income | 75/76B | €145 | €907 | +€762 | +526% |
| Recurring financial income | 75 | €145 | €907 | +€762 | +526% |
| Financial charges | 65/66B | €1,896 | €1,593 | -€303 | -16.0% |
| Recurring financial charges | 65 | €1,896 | €1,593 | -€303 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €18,583 | €40,105 | +€21,522 | +116% |
| Income taxes | 67/77 | €5,943 | €11,240 | +€5,297 | +89.1% |
| Profit (loss) for the period | 9904 | €12,640 | €28,865 | +€16,225 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €12,640 | €28,865 | +€16,225 | +128% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.