WALL CONCEPT & CONSTRUCT: 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.
WALL CONCEPT & CONSTRUCT
Largest movements
- Cash -€223,655
down €223,655 (-58.9%), from €379,608 to €155,953
mainly Other debts (-€299,766) and Tax, wage and social debts (-€141,897)
- Stocks and contracts -€42,855
down €42,855 (-3.4%), from €1.3m to €1.2m
- Receivables within one year +€25,472
up €25,472 (+70755.6%), from €36 to €25,508
of which Other amounts receivable: +€24,234
- Deferred charges and accrued income +€20,611
up €20,611 (+1453.5%), from €1,418 to €22,029
- Other debts -€299,766
down €299,766 (-39.8%), from €752,364 to €452,598
- Profit (loss) carried forward +€169,765
up €169,765 (+97.9%), from €173,347 to €343,112
- Tax, wage and social debts -€141,897
down €141,897 (-66.7%), from €212,689 to €70,792
- Trade debts -€119,579
down €119,579 (-51.0%), from €234,537 to €114,958
- Current portion of long-term debt +€100,000
new in 2025: €100,000
- Turnover -€2.0m
no longer reported in 2025 (was €2.0m)
- Purchases and services -€1.5m
no longer reported in 2025 (was €1.5m)
- Gross operating margin -€189,256
down €189,256 (-37.7%), from €502,196 to €312,940
- Taxes -€67,448
down €67,448 (-45.2%), from €149,073 to €81,625
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 | €1,692,937 | €1,451,460 | -€241,477 | -14.3% |
| Fixed assets | 21/28 | €48,523 | €27,473 | -€21,050 | -43.4% |
| Tangible fixed assets | 22/27 | €35,973 | €25,723 | -€10,250 | -28.5% |
| Furniture and vehicles | 24 | €35,973 | €25,723 | -€10,250 | -28.5% |
| Financial fixed assets | 28 | €12,550 | €1,750 | -€10,800 | -86.1% |
| Current assets | 29/58 | €1,644,414 | €1,423,987 | -€220,427 | -13.4% |
| Stocks and contracts in progress | 3 | €1,263,352 | €1,220,497 | -€42,855 | -3.4% |
| Stocks | 30/36 | €1,263,352 | €1,220,497 | -€42,855 | -3.4% |
| Amounts receivable within one year | 40/41 | €36 | €25,508 | +€25,472 | +70755.6% |
| Trade receivables | 40 | - | €1,238 | +€1,238 | |
| Other amounts receivable | 41 | €36 | €24,270 | +€24,234 | +67316.7% |
| Cash at bank and in hand | 54/58 | €379,608 | €155,953 | -€223,655 | -58.9% |
| Deferred charges and accrued income | 490/1 | €1,418 | €22,029 | +€20,611 | +1453.5% |
| Total equity and liabilities | 10/49 | €1,692,937 | €1,451,460 | -€241,477 | -14.3% |
| Equity | 10/15 | €493,347 | €713,112 | +€219,765 | +44.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Distributable reserves | 133 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Profit (loss) carried forward | 14 | €173,347 | €343,112 | +€169,765 | +97.9% |
| Amounts payable | 17/49 | €1,199,590 | €738,348 | -€461,242 | -38.4% |
| Amounts payable within one year | 42/48 | €1,199,590 | €738,348 | -€461,242 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €234,537 | €114,958 | -€119,579 | -51.0% |
| Suppliers | 440/4 | €234,537 | €114,958 | -€119,579 | -51.0% |
| Taxes, remuneration and social security | 45 | €212,689 | €70,792 | -€141,897 | -66.7% |
| Taxes | 450/3 | €212,689 | €70,792 | -€141,897 | -66.7% |
| Other amounts payable | 47/48 | €752,364 | €452,598 | -€299,766 | -39.8% |
| Turnover | 70 | €1,963,281 | - | -€2.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,461,085 | - | -€1.5m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,027 | €10,250 | +€5,223 | +103.9% |
| Other operating charges | 640/8 | €2,391 | €60 | -€2,331 | -97.5% |
| Gross operating margin | 9900 | €502,196 | €312,940 | -€189,256 | -37.7% |
| Operating profit (loss) | 9901 | €494,778 | €302,630 | -€192,148 | -38.8% |
| Financial income | 75/76B | €11 | €5 | -€6 | -54.5% |
| Recurring financial income | 75 | €11 | €5 | -€6 | -54.5% |
| Financial charges | 65/66B | €967 | €1,245 | +€278 | +28.7% |
| Recurring financial charges | 65 | €967 | €1,245 | +€278 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €493,822 | €301,390 | -€192,432 | -39.0% |
| Income taxes | 67/77 | €149,073 | €81,625 | -€67,448 | -45.2% |
| Profit (loss) for the period | 9904 | €344,749 | €219,765 | -€124,984 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €344,749 | €219,765 | -€124,984 | -36.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.