WALL-MAPU: 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-MAPU
Largest movements
- Receivables within one year -€19,161
down €19,161 (-31.2%), from €61,475 to €42,314
of which Trade receivables: -€15,574
- Advances received -€9,000
no longer reported in 2025 (was €9,000)
- Trade debts -€5,805
down €5,805 (-53.1%), from €10,934 to €5,129
- Other debts -€2,824
no longer reported in 2025 (was €2,824)
- Profit (loss) carried forward -€1,165
down €1,165 (-3.7%), from €31,117 to €29,952
- Gross operating margin -€44,724
down €44,724, from €44,328 to -€396
- Other operating charges -€541
no longer reported in 2025 (was €541)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,475 | €42,814 | -€18,661 | -30.4% |
| Current assets | 29/58 | €61,475 | €42,814 | -€18,661 | -30.4% |
| Amounts receivable within one year | 40/41 | €61,475 | €42,314 | -€19,161 | -31.2% |
| Trade receivables | 40 | €57,888 | €42,314 | -€15,574 | -26.9% |
| Other amounts receivable | 41 | €3,587 | - | -€3,587 | |
| Deferred charges and accrued income | 490/1 | - | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €61,475 | €42,814 | -€18,661 | -30.4% |
| Equity | 10/15 | €31,217 | €30,052 | -€1,165 | -3.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,117 | €29,952 | -€1,165 | -3.7% |
| Amounts payable | 17/49 | €30,258 | €12,762 | -€17,495 | -57.8% |
| Amounts payable within one year | 42/48 | €30,258 | €12,762 | -€17,495 | -57.8% |
| Financial debts | 43 | - | €83 | +€83 | |
| Credit institutions | 430/8 | - | €83 | +€83 | |
| Trade debts | 44 | €10,934 | €5,129 | -€5,805 | -53.1% |
| Suppliers | 440/4 | €10,934 | €5,129 | -€5,805 | -53.1% |
| Advances received on contracts in progress | 46 | €9,000 | - | -€9,000 | |
| Taxes, remuneration and social security | 45 | €7,500 | €7,551 | +€51 | +0.7% |
| Taxes | 450/3 | - | €51 | +€51 | |
| Remuneration and social security | 454/9 | €7,500 | €7,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,824 | - | -€2,824 | |
| Other operating charges | 640/8 | €541 | - | -€541 | |
| Non-recurring operating charges | 66A | €258 | €200 | -€58 | -22.5% |
| Gross operating margin | 9900 | €44,328 | -€396 | -€44,724 | |
| Operating profit (loss) | 9901 | €43,529 | -€596 | -€44,125 | |
| Financial charges | 65/66B | €251 | €193 | -€59 | -23.3% |
| Recurring financial charges | 65 | €251 | €193 | -€59 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €43,278 | -€789 | -€44,067 | |
| Income taxes | 67/77 | - | €377 | +€377 | |
| Profit (loss) for the period | 9904 | €43,278 | -€1,165 | -€44,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,278 | -€1,165 | -€44,443 |
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 30 September 2026 via checked.be.