WALL'ASSUR: 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.
WALL'ASSUR
Largest movements
- Tangible fixed assets -€9,595
down €9,595 (-12.8%), from €74,754 to €65,159
of which Land and buildings: -€9,000
- Cash -€2,208
down €2,208 (-73.6%), from €3,000 to €792
mainly Other debts (-€18,932) and Accrued charges and deferred income (-€1,604)
- Other debts -€18,932
down €18,932 (-14.0%), from €135,376 to €116,444
- Trade debts +€4,800
up €4,800 (+192.1%), from €2,499 to €7,298
- Tax, wage and social debts +€2,119
up €2,119 (+188.3%), from €1,125 to €3,244
- Profit (loss) carried forward +€1,787
up €1,787 (+2.6%), from -€69,957 to -€68,169
- Accrued charges and deferred income -€1,604
down €1,604 (-84.7%), from €1,894 to €290
- Gross operating margin +€3,139
up €3,139 (+21.7%), from €14,481 to €17,619
- Financial income -€1,856
no longer reported in 2025 (was €1,856)
of which Financial income: -€1,856
- Taxes +€994
up €994 (+88.3%), from €1,125 to €2,119
- Financial charges -€352
down €352 (-70.1%), from €502 to €150
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.
Cash bridge derived
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 | €77,782 | €65,951 | -€11,831 | -15.2% |
| Fixed assets | 21/28 | €74,754 | €65,159 | -€9,595 | -12.8% |
| Tangible fixed assets | 22/27 | €74,754 | €65,159 | -€9,595 | -12.8% |
| Land and buildings | 22 | €72,000 | €63,000 | -€9,000 | -12.5% |
| Furniture and vehicles | 24 | €2,754 | €2,159 | -€595 | -21.6% |
| Current assets | 29/58 | €3,028 | €792 | -€2,236 | -73.8% |
| Amounts receivable within one year | 40/41 | €28 | - | -€28 | |
| Trade receivables | 40 | €28 | - | -€28 | |
| Cash at bank and in hand | 54/58 | €3,000 | €792 | -€2,208 | -73.6% |
| Total equity and liabilities | 10/49 | €77,782 | €65,951 | -€11,831 | -15.2% |
| Equity | 10/15 | -€63,112 | -€61,325 | +€1,787 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €645 | €645 | = | 0.0% |
| Distributable reserves | 133 | €645 | €645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,957 | -€68,169 | +€1,787 | +2.6% |
| Amounts payable | 17/49 | €140,894 | €127,276 | -€13,618 | -9.7% |
| Amounts payable within one year | 42/48 | €139,000 | €126,986 | -€12,014 | -8.6% |
| Trade debts | 44 | €2,499 | €7,298 | +€4,800 | +192.1% |
| Suppliers | 440/4 | €2,499 | €7,298 | +€4,800 | +192.1% |
| Taxes, remuneration and social security | 45 | €1,125 | €3,244 | +€2,119 | +188.3% |
| Taxes | 450/3 | €1,125 | €3,244 | +€2,119 | +188.3% |
| Other amounts payable | 47/48 | €135,376 | €116,444 | -€18,932 | -14.0% |
| Accrued charges and deferred income | 492/3 | €1,894 | €290 | -€1,604 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,597 | €9,595 | -€2 | 0.0% |
| Other operating charges | 640/8 | €4,131 | €3,968 | -€163 | -3.9% |
| Gross operating margin | 9900 | €14,481 | €17,619 | +€3,139 | +21.7% |
| Operating profit (loss) | 9901 | €753 | €4,056 | +€3,303 | +438.8% |
| Financial income | 75/76B | €1,856 | - | -€1,856 | |
| Recurring financial income | 75 | €1,856 | - | -€1,856 | |
| Non-recurring financial income | 76B | €1,856 | - | -€1,856 | |
| Financial charges | 65/66B | €502 | €150 | -€352 | -70.1% |
| Recurring financial charges | 65 | €502 | €150 | -€352 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | €2,106 | €3,906 | +€1,800 | +85.5% |
| Income taxes | 67/77 | €1,125 | €2,119 | +€994 | +88.3% |
| Profit (loss) for the period | 9904 | €981 | €1,787 | +€806 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €981 | €1,787 | +€806 | +82.2% |
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 10 October 2026 via checked.be.