WALLEYN: 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.
WALLEYN
Largest movements
- Receivables within one year -€32,479
down €32,479 (-92.8%), from €35,012 to €2,533
of which Other amounts receivable: -€34,868
- Debts after one year -€129,182
down €129,182 (-48.6%), from €265,785 to €136,603
- Other debts +€68,133
up €68,133 (+4,867%), from €1,400 to €69,533
- Reserves +€24,806
up €24,806 (+235%), from €10,572 to €35,378
- Tax, wage and social debts +€7,705
up €7,705 (+59.6%), from €12,933 to €20,638
of which Taxes: +€8,205
- Gross operating margin +€8,750
up €8,750 (+21.2%), from €41,195 to €49,945
- Financial charges -€6,274
down €6,274 (-30.3%), from €20,717 to €14,443
- Taxes +€4,523
up €4,523 (+90.0%), from €5,024 to €9,547
- Depreciation -€4,458
no longer reported in 2025 (was €4,458)
- Financial income -€1,422
down €1,422 (-76.5%), from €1,858 to €436
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 | €381,568 | €352,797 | -€28,771 | -7.5% |
| Fixed assets | 21/28 | €333,000 | €333,000 | = | 0.0% |
| Financial fixed assets | 28 | €333,000 | €333,000 | = | 0.0% |
| Current assets | 29/58 | €48,568 | €19,797 | -€28,771 | -59.2% |
| Amounts receivable within one year | 40/41 | €35,012 | €2,533 | -€32,479 | -92.8% |
| Trade receivables | 40 | - | €2,389 | +€2,389 | |
| Other amounts receivable | 41 | €35,012 | €144 | -€34,868 | -99.6% |
| Cash at bank and in hand | 54/58 | €13,223 | €16,829 | +€3,606 | +27.3% |
| Deferred charges and accrued income | 490/1 | €333 | €436 | +€103 | +30.8% |
| Total equity and liabilities | 10/49 | €381,568 | €352,797 | -€28,771 | -7.5% |
| Equity | 10/15 | €70,572 | €95,378 | +€24,806 | +35.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €10,572 | €35,378 | +€24,806 | +235% |
| Distributable reserves | 133 | €10,572 | €35,378 | +€24,806 | +235% |
| Amounts payable | 17/49 | €310,996 | €257,419 | -€53,577 | -17.2% |
| Amounts payable after more than one year | 17 | €265,785 | €136,603 | -€129,182 | -48.6% |
| Financial debts | 170/4 | €265,785 | €136,603 | -€129,182 | -48.6% |
| Amounts payable within one year | 42/48 | €45,116 | €120,375 | +€75,259 | +167% |
| Current portion of amounts payable after more than one year | 42 | €27,910 | €29,182 | +€1,272 | +4.6% |
| Trade debts | 44 | €2,874 | €1,023 | -€1,851 | -64.4% |
| Suppliers | 440/4 | €2,874 | €1,023 | -€1,851 | -64.4% |
| Taxes, remuneration and social security | 45 | €12,933 | €20,638 | +€7,705 | +59.6% |
| Taxes | 450/3 | €10,933 | €19,138 | +€8,205 | +75.0% |
| Remuneration and social security | 454/9 | €2,000 | €1,500 | -€500 | -25.0% |
| Other amounts payable | 47/48 | €1,400 | €69,533 | +€68,133 | +4,867% |
| Accrued charges and deferred income | 492/3 | €95 | €441 | +€346 | +366% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,458 | - | -€4,458 | |
| Other operating charges | 640/8 | €2,282 | €1,586 | -€696 | -30.5% |
| Gross operating margin | 9900 | €41,195 | €49,945 | +€8,750 | +21.2% |
| Operating profit (loss) | 9901 | €34,455 | €48,359 | +€13,905 | +40.4% |
| Financial income | 75/76B | €1,858 | €436 | -€1,422 | -76.5% |
| Recurring financial income | 75 | €1,858 | €436 | -€1,422 | -76.5% |
| Financial charges | 65/66B | €20,717 | €14,443 | -€6,274 | -30.3% |
| Recurring financial charges | 65 | €20,717 | €14,443 | -€6,274 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €15,596 | €34,353 | +€18,756 | +120% |
| Income taxes | 67/77 | €5,024 | €9,547 | +€4,523 | +90.0% |
| Profit (loss) for the period | 9904 | €10,572 | €24,806 | +€14,234 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €10,572 | €24,806 | +€14,234 | +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 24 October 2026 via checked.be.