WALLAND ALGEMENE BOUWONDERNEMING: 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.
What changed
WALLAND ALGEMENE BOUWONDERNEMING
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€76,935
2024 · €13,921+€63,014
Equity
€1.2m
2024 · €1.2m-€23,065
Cash
€301,218
2024 · €205,564+€95,654
Balance sheet total
€3.5m
2024 · €3.5m+€26,252
Largest movements
Assets
- Cash +€95,654
up €95,654 (+46.5%), from €205,564 to €301,218
mainly Depreciation (+€135,751) and Net result for the year (+€76,935)
- Stocks and contracts +€70,000
up €70,000 (+233%), from €30,000 to €100,000
- Receivables within one year -€66,255
down €66,255 (-57.8%), from €114,674 to €48,419
of which Trade receivables: -€57,755
- Receivables after one year -€50,000
down €50,000 (-19.6%), from €255,000 to €205,000
Equity and liabilities
- Debts after one year -€76,444
down €76,444 (-4.4%), from €1.7m to €1.7m
- Other debts +€49,934
up €49,934 (+88.6%), from €56,368 to €106,302
Income statement
- Gross operating margin +€96,447
up €96,447 (+44.8%), from €215,475 to €311,922
- Taxes +€29,826
up €29,826 (+184%), from €16,245 to €46,071
- Staff costs -€27,194
down €27,194 (-88.7%), from €30,650 to €3,456
- Financial income -€15,797
down €15,797 (-75.2%), from €21,003 to €5,205
- Depreciation +€8,888
up €8,888 (+7.0%), from €126,864 to €135,751
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.
Result 2024
€13,921
Gross operating margin
+€96,447
Staff costs
+€27,194
Depreciation
-€8,888
Other operating charges
-€4,283
Financial income
-€15,797
Financial charges
-€1,834
Taxes
-€29,826
Result 2025
€76,935
raises the resultlowers the result
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.
From operations
+€353,845
Investment
-€116,616
Financing
-€141,575
Cash 2024
€205,564
From operations (derived)
+€353,845
Net result for the year
+€76,935
Depreciation
+€135,751
Receivables after one year
+€50,000
Stocks and contracts
-€70,000
Receivables within one year
+€66,255
Deferred charges and accrued income
+€4,011
Provisions
-€10,889
Trade debts
+€22,275
Tax, wage and social debts
+€31,831
Other debts
+€49,934
Accrued charges and deferred income
-€2,257
Investment (derived)
-€116,616
Investment in fixed assets (net)
-€116,616
Financing
-€141,575
Debts after one year
-€76,444
Current portion of long-term debt
+€1,902
Short-term financial debts
+€32,966
Contributions, distributions and other
-€100,000
Cash 2025
€301,218
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,512,403 | €3,538,655 | +€26,252 | +0.7% |
| Fixed assets | 21/28 | €2,892,797 | €2,873,662 | -€19,135 | -0.7% |
| Tangible fixed assets | 22/27 | €2,892,797 | €2,873,662 | -€19,135 | -0.7% |
| Land and buildings | 22 | €2,750,991 | €2,758,305 | +€7,314 | +0.3% |
| Plant, machinery and equipment | 23 | €15,924 | €12,240 | -€3,685 | -23.1% |
| Furniture and vehicles | 24 | €81,296 | €64,104 | -€17,192 | -21.1% |
| Leasing and similar rights | 25 | €44,586 | €39,013 | -€5,573 | -12.5% |
| Current assets | 29/58 | €619,605 | €664,993 | +€45,388 | +7.3% |
| Amounts receivable after more than one year | 29 | €255,000 | €205,000 | -€50,000 | -19.6% |
| Other amounts receivable | 291 | €255,000 | €205,000 | -€50,000 | -19.6% |
| Stocks and contracts in progress | 3 | €30,000 | €100,000 | +€70,000 | +233% |
| Contracts in progress | 37 | €30,000 | €100,000 | +€70,000 | +233% |
| Amounts receivable within one year | 40/41 | €114,674 | €48,419 | -€66,255 | -57.8% |
| Trade receivables | 40 | €105,715 | €47,960 | -€57,755 | -54.6% |
| Other amounts receivable | 41 | €8,959 | €459 | -€8,500 | -94.9% |
| Cash at bank and in hand | 54/58 | €205,564 | €301,218 | +€95,654 | +46.5% |
| Deferred charges and accrued income | 490/1 | €14,367 | €10,356 | -€4,011 | -27.9% |
| Total equity and liabilities | 10/49 | €3,512,403 | €3,538,655 | +€26,252 | +0.7% |
| Equity | 10/15 | €1,194,872 | €1,171,807 | -€23,065 | -1.9% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Uncalled capital | 101 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €594,872 | €571,807 | -€23,065 | -3.9% |
| Non-distributable reserves | 130/1 | €60,000 | €60,000 | = | 0.0% |
| Legal reserve | 130 | €60,000 | €60,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €504,595 | €471,928 | -€32,668 | -6.5% |
| Distributable reserves | 133 | €30,276 | €39,879 | +€9,603 | +31.7% |
| Provisions and deferred taxes | 16 | €168,198 | €157,309 | -€10,889 | -6.5% |
| Deferred taxes | 168 | €168,198 | €157,309 | -€10,889 | -6.5% |
| Amounts payable | 17/49 | €2,149,333 | €2,209,539 | +€60,207 | +2.8% |
| Amounts payable after more than one year | 17 | €1,737,155 | €1,660,712 | -€76,444 | -4.4% |
| Financial debts | 170/4 | €1,737,155 | €1,660,712 | -€76,444 | -4.4% |
| Amounts payable within one year | 42/48 | €401,304 | €540,212 | +€138,907 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €172,380 | €174,283 | +€1,902 | +1.1% |
| Financial debts | 43 | €148,490 | €181,456 | +€32,966 | +22.2% |
| Credit institutions | 430/8 | €148,490 | €181,456 | +€32,966 | +22.2% |
| Trade debts | 44 | €20,230 | €42,505 | +€22,275 | +110% |
| Suppliers | 440/4 | €20,230 | €42,505 | +€22,275 | +110% |
| Taxes, remuneration and social security | 45 | €3,836 | €35,666 | +€31,831 | +830% |
| Taxes | 450/3 | €3,836 | €33,515 | +€29,679 | +774% |
| Remuneration and social security | 454/9 | - | €2,152 | +€2,152 | |
| Other amounts payable | 47/48 | €56,368 | €106,302 | +€49,934 | +88.6% |
| Accrued charges and deferred income | 492/3 | €10,873 | €8,616 | -€2,257 | -20.8% |
| Remuneration, social security and pensions | 62 | €30,650 | €3,456 | -€27,194 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,864 | €135,751 | +€8,888 | +7.0% |
| Other operating charges | 640/8 | €23,165 | €27,447 | +€4,283 | +18.5% |
| Gross operating margin | 9900 | €215,475 | €311,922 | +€96,447 | +44.8% |
| Operating profit (loss) | 9901 | €34,796 | €145,267 | +€110,471 | +317% |
| Financial income | 75/76B | €21,003 | €5,205 | -€15,797 | -75.2% |
| Recurring financial income | 75 | €21,003 | €5,205 | -€15,797 | -75.2% |
| Financial charges | 65/66B | €36,522 | €38,356 | +€1,834 | +5.0% |
| Recurring financial charges | 65 | €36,522 | €38,356 | +€1,834 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €19,277 | €112,116 | +€92,839 | +482% |
| Transfer from deferred taxes | 780 | €10,889 | €10,889 | = | 0.0% |
| Income taxes | 67/77 | €16,245 | €46,071 | +€29,826 | +184% |
| Profit (loss) for the period | 9904 | €13,921 | €76,935 | +€63,014 | +453% |
| Transfer from tax-exempt reserves | 789 | €32,668 | €32,668 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,589 | €109,603 | +€63,014 | +135% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.