WALLANT & C°: 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.
WALLANT & C°
Largest movements
- Financial fixed assets +€98,000
up €98,000 (+100%), from €98,000 to €196,000
- Receivables within one year -€88,128
down €88,128 (-75.4%), from €116,838 to €28,711
of which Trade receivables: -€62,949
- Tangible fixed assets -€40,254
down €40,254 (-11.3%), from €355,594 to €315,339
of which Furniture and vehicles: -€36,034
- Cash +€38,297
up €38,297 (+170%), from €22,547 to €60,844
mainly Receivables within one year (+€88,128) and Other debts (+€80,247)
- Other debts +€80,247
new in 2025: €80,247
- Profit (loss) carried forward -€26,600
down €26,600 (-43.3%), from -€61,403 to -€88,003
- Debts after one year -€25,871
down €25,871 (-8.3%), from €313,388 to €287,516
- Tax, wage and social debts -€18,974
down €18,974 (-47.4%), from €40,070 to €21,096
- Accrued charges and deferred income +€10,594
up €10,594 (+40.2%), from €26,335 to €36,928
- Gross operating margin -€119,539
down €119,539, from €106,342 to -€13,197
- Taxes -€23,395
down €23,395 (-97.4%), from €24,015 to €620
- Depreciation -€14,864
down €14,864 (-44.6%), from €33,297 to €18,433
- Financial charges -€10,977
down €10,977 (-35.8%), from €30,659 to €19,682
- Financial income +€6,799
up €6,799 (+38.5%), from €17,648 to €24,447
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €878,769 | €889,776 | +€11,007 | +1.3% |
| Fixed assets | 21/28 | €453,594 | €511,339 | +€57,746 | +12.7% |
| Tangible fixed assets | 22/27 | €355,594 | €315,339 | -€40,254 | -11.3% |
| Land and buildings | 22 | €319,560 | €315,339 | -€4,220 | -1.3% |
| Furniture and vehicles | 24 | €36,034 | - | -€36,034 | |
| Financial fixed assets | 28 | €98,000 | €196,000 | +€98,000 | +100% |
| Current assets | 29/58 | €425,175 | €378,437 | -€46,739 | -11.0% |
| Amounts receivable within one year | 40/41 | €116,838 | €28,711 | -€88,128 | -75.4% |
| Trade receivables | 40 | €89,499 | €26,550 | -€62,949 | -70.3% |
| Other amounts receivable | 41 | €27,340 | €2,161 | -€25,179 | -92.1% |
| Current investments | 50/53 | €283,238 | €285,948 | +€2,709 | +1.0% |
| Cash at bank and in hand | 54/58 | €22,547 | €60,844 | +€38,297 | +170% |
| Deferred charges and accrued income | 490/1 | €2,552 | €2,935 | +€383 | +15.0% |
| Total equity and liabilities | 10/49 | €878,769 | €889,776 | +€11,007 | +1.3% |
| Equity | 10/15 | €413,704 | €381,566 | -€32,138 | -7.8% |
| Contributions | 10/11 | €326,401 | €326,401 | = | 0.0% |
| Capital | 10 | €326,401 | €326,401 | = | 0.0% |
| Issued capital | 100 | €326,401 | €326,401 | = | 0.0% |
| Reserves | 13 | €148,706 | €143,168 | -€5,538 | -3.7% |
| Non-distributable reserves | 130/1 | €2,871 | €2,871 | = | 0.0% |
| Legal reserve | 130 | €2,871 | €2,871 | = | 0.0% |
| Tax-exempt reserves | 132 | €145,835 | €140,297 | -€5,538 | -3.8% |
| Profit (loss) carried forward | 14 | -€61,403 | -€88,003 | -€26,600 | -43.3% |
| Provisions and deferred taxes | 16 | €48,612 | €46,766 | -€1,846 | -3.8% |
| Deferred taxes | 168 | €48,612 | €46,766 | -€1,846 | -3.8% |
| Amounts payable | 17/49 | €416,453 | €461,444 | +€44,991 | +10.8% |
| Amounts payable after more than one year | 17 | €313,388 | €287,516 | -€25,871 | -8.3% |
| Financial debts | 170/4 | €313,388 | €287,516 | -€25,871 | -8.3% |
| Amounts payable within one year | 42/48 | €76,731 | €137,000 | +€60,269 | +78.5% |
| Current portion of amounts payable after more than one year | 42 | €25,471 | €25,871 | +€400 | +1.6% |
| Trade debts | 44 | €11,190 | €9,786 | -€1,404 | -12.6% |
| Suppliers | 440/4 | €11,190 | €9,786 | -€1,404 | -12.6% |
| Taxes, remuneration and social security | 45 | €40,070 | €21,096 | -€18,974 | -47.4% |
| Taxes | 450/3 | €40,070 | €21,096 | -€18,974 | -47.4% |
| Other amounts payable | 47/48 | - | €80,247 | +€80,247 | |
| Accrued charges and deferred income | 492/3 | €26,335 | €36,928 | +€10,594 | +40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,297 | €18,433 | -€14,864 | -44.6% |
| Other operating charges | 640/8 | €1,370 | €6,500 | +€5,129 | +374% |
| Gross operating margin | 9900 | €106,342 | -€13,197 | -€119,539 | |
| Operating profit (loss) | 9901 | €71,675 | -€38,130 | -€109,804 | |
| Financial income | 75/76B | €17,648 | €24,447 | +€6,799 | +38.5% |
| Recurring financial income | 75 | €17,648 | €24,447 | +€6,799 | +38.5% |
| Financial charges | 65/66B | €30,659 | €19,682 | -€10,977 | -35.8% |
| Recurring financial charges | 65 | €30,659 | €19,682 | -€10,977 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €58,664 | -€33,364 | -€92,028 | |
| Transfer from deferred taxes | 780 | €1,846 | €1,846 | -€0 | 0.0% |
| Income taxes | 67/77 | €24,015 | €620 | -€23,395 | -97.4% |
| Profit (loss) for the period | 9904 | €36,495 | -€32,138 | -€68,633 | |
| Transfer from tax-exempt reserves | 789 | €5,538 | €5,538 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,033 | -€26,600 | -€68,633 |
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 14 October 2026 via checked.be.