WALL 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 CONSTRUCT
Largest movements
- Cash +€49,223
up €49,223 (+453.6%), from €10,851 to €60,074
mainly Other debts (+€78,318) and Stocks and contracts (+€6,773)
- Stocks and contracts -€6,773
no longer reported in 2025 (was €6,773)
- Financial fixed assets +€5,000
new in 2025: €5,000
- Other debts +€78,318
up €78,318 (+74.1%), from €105,655 to €183,974
- Profit (loss) carried forward -€25,630
down €25,630 (-38.9%), from €65,940 to €40,309
- Gross operating margin -€21,929
down €21,929 (-258.2%), from -€8,493 to -€30,422
- Financial income -€2,137
down €2,137 (-27.7%), from €7,700 to €5,563
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 | €394,174 | €444,964 | +€50,790 | +12.9% |
| Fixed assets | 21/28 | €219,344 | €224,344 | +€5,000 | +2.3% |
| Tangible fixed assets | 22/27 | €219,344 | €219,344 | = | 0.0% |
| Land and buildings | 22 | €219,344 | €219,344 | = | 0.0% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €174,830 | €220,620 | +€45,790 | +26.2% |
| Stocks and contracts in progress | 3 | €6,773 | - | -€6,773 | |
| Contracts in progress | 37 | €6,773 | - | -€6,773 | |
| Amounts receivable within one year | 40/41 | €157,206 | €160,546 | +€3,340 | +2.1% |
| Trade receivables | 40 | €2,751 | €6,410 | +€3,659 | +133.0% |
| Other amounts receivable | 41 | €154,455 | €154,136 | -€319 | -0.2% |
| Cash at bank and in hand | 54/58 | €10,851 | €60,074 | +€49,223 | +453.6% |
| Total equity and liabilities | 10/49 | €394,174 | €444,964 | +€50,790 | +12.9% |
| Equity | 10/15 | €285,940 | €260,309 | -€25,630 | -9.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,940 | €40,309 | -€25,630 | -38.9% |
| Amounts payable | 17/49 | €108,234 | €184,654 | +€76,420 | +70.6% |
| Amounts payable within one year | 42/48 | €108,234 | €184,654 | +€76,420 | +70.6% |
| Trade debts | 44 | €2,579 | €681 | -€1,898 | -73.6% |
| Suppliers | 440/4 | €2,579 | €681 | -€1,898 | -73.6% |
| Other amounts payable | 47/48 | €105,655 | €183,974 | +€78,318 | +74.1% |
| Other operating charges | 640/8 | €573 | €591 | +€18 | +3.2% |
| Gross operating margin | 9900 | -€8,493 | -€30,422 | -€21,929 | -258.2% |
| Operating profit (loss) | 9901 | -€9,066 | -€31,013 | -€21,947 | -242.1% |
| Financial income | 75/76B | €7,700 | €5,563 | -€2,137 | -27.7% |
| Recurring financial income | 75 | €7,700 | €5,563 | -€2,137 | -27.7% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,517 | -€25,630 | -€24,113 | -1589.6% |
| Profit (loss) for the period | 9904 | -€1,517 | -€25,630 | -€24,113 | -1589.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,517 | -€25,630 | -€24,113 | -1589.6% |
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 4 October 2026 via checked.be.