WALLEYN CHRISTOPHE: what changed
What changed
WALLEYN CHRISTOPHE
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€10,839
2025 · €115,442-€104,603
Equity
€2.7m
2025 · €2.7m-€65,975
Cash
€598,609
2025 · €855,197-€256,588
Balance sheet total
€3.2m
2025 · €4.0m-€844,109
Largest movements
Assets
- Stocks and contracts -€454,014
down €454,014 (-50.5%), from €898,576 to €444,562
of which Contracts in progress: -€452,200
- Cash -€256,588
down €256,588 (-30.0%), from €855,197 to €598,609
mainly Advances received (-€607,423) and Other debts (-€85,902)
- Tangible fixed assets -€98,762
down €98,762 (-5.0%), from €2.0m to €1.9m
of which Land and buildings: -€79,212
Equity and liabilities
- Advances received -€607,423
down €607,423 (-99.6%), from €609,905 to €2,482
- Other debts -€85,902
down €85,902 (-86.2%), from €99,621 to €13,719
- Reserves -€65,975
down €65,975 (-5.2%), from €1.3m to €1.2m
- Debts after one year -€42,946
down €42,946 (-9.2%), from €467,563 to €424,618
Income statement
- Gross operating margin -€128,497
down €128,497 (-44.3%), from €290,064 to €161,567
- Taxes -€42,675
down €42,675 (-86.7%), from €49,223 to €6,548
- Financial charges +€11,505
up €11,505 (+54.7%), from €21,018 to €32,524
- Other operating charges +€6,004
up €6,004 (+40.4%), from €14,874 to €20,878
- Financial income -€3,051
down €3,051 (-17.8%), from €17,135 to €14,084
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€115,442
Gross operating margin
-€128,497
Depreciation
+€1,779
Other operating charges
-€6,004
Financial income
-€3,051
Financial charges
-€11,505
Taxes
+€42,675
Result 2026
€10,839
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€121,567
Investment
-€7,200
Financing
-€127,822
Cash 2025
€855,197
From operations (derived)
-€121,567
Net result for the year
+€10,839
Depreciation
+€104,862
Stocks and contracts
+€454,014
Receivables within one year
+€17,436
Deferred charges and accrued income
+€18,408
Trade debts
-€804
Tax, wage and social debts
-€27,991
Advances received
-€607,423
Other debts
-€85,902
Accrued charges and deferred income
-€5,006
Investment (derived)
-€7,200
Investment in fixed assets (net)
-€7,200
Financing
-€127,822
Debts after one year
-€42,946
Current portion of long-term debt
-€8,061
Contributions, distributions and other
-€76,815
Cash 2026
€598,609
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,035,055 | €3,190,946 | -€844,109 | -20.9% |
| Fixed assets | 21/28 | €1,972,383 | €1,874,721 | -€97,662 | -5.0% |
| Tangible fixed assets | 22/27 | €1,971,883 | €1,873,121 | -€98,762 | -5.0% |
| Land and buildings | 22 | €1,911,057 | €1,831,845 | -€79,212 | -4.1% |
| Plant, machinery and equipment | 23 | €22,082 | €18,565 | -€3,518 | -15.9% |
| Furniture and vehicles | 24 | €38,744 | €22,712 | -€16,032 | -41.4% |
| Financial fixed assets | 28 | €500 | €1,600 | +€1,100 | +220% |
| Current assets | 29/58 | €2,062,671 | €1,316,225 | -€746,447 | -36.2% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €898,576 | €444,562 | -€454,014 | -50.5% |
| Stocks | 30/36 | €235,564 | €233,750 | -€1,814 | -0.8% |
| Contracts in progress | 37 | €663,012 | €210,812 | -€452,200 | -68.2% |
| Amounts receivable within one year | 40/41 | €37,432 | €19,996 | -€17,436 | -46.6% |
| Trade receivables | 40 | €6,824 | €19,617 | +€12,793 | +187% |
| Other amounts receivable | 41 | €30,608 | €379 | -€30,229 | -98.8% |
| Cash at bank and in hand | 54/58 | €855,197 | €598,609 | -€256,588 | -30.0% |
| Deferred charges and accrued income | 490/1 | €21,466 | €3,058 | -€18,408 | -85.8% |
| Total equity and liabilities | 10/49 | €4,035,055 | €3,190,946 | -€844,109 | -20.9% |
| Equity | 10/15 | €2,746,538 | €2,680,563 | -€65,975 | -2.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,260,715 | €1,194,740 | -€65,975 | -5.2% |
| Distributable reserves | 133 | €1,260,715 | €1,194,740 | -€65,975 | -5.2% |
| Profit (loss) carried forward | 14 | €1,473,422 | €1,473,422 | = | 0.0% |
| Amounts payable | 17/49 | €1,288,517 | €510,383 | -€778,133 | -60.4% |
| Amounts payable after more than one year | 17 | €467,563 | €424,618 | -€42,946 | -9.2% |
| Financial debts | 170/4 | €467,563 | €424,618 | -€42,946 | -9.2% |
| Amounts payable within one year | 42/48 | €815,815 | €85,634 | -€730,182 | -89.5% |
| Current portion of amounts payable after more than one year | 42 | €51,485 | €43,424 | -€8,061 | -15.7% |
| Trade debts | 44 | €14,331 | €13,527 | -€804 | -5.6% |
| Suppliers | 440/4 | €14,331 | €13,527 | -€804 | -5.6% |
| Advances received on contracts in progress | 46 | €609,905 | €2,482 | -€607,423 | -99.6% |
| Taxes, remuneration and social security | 45 | €40,473 | €12,481 | -€27,991 | -69.2% |
| Taxes | 450/3 | €40,473 | €12,481 | -€27,991 | -69.2% |
| Other amounts payable | 47/48 | €99,621 | €13,719 | -€85,902 | -86.2% |
| Accrued charges and deferred income | 492/3 | €5,138 | €132 | -€5,006 | -97.4% |
| Non-recurring operating income | 76A | €30,870 | - | -€30,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,641 | €104,862 | -€1,779 | -1.7% |
| Other operating charges | 640/8 | €14,874 | €20,878 | +€6,004 | +40.4% |
| Gross operating margin | 9900 | €290,064 | €161,567 | -€128,497 | -44.3% |
| Operating profit (loss) | 9901 | €168,549 | €35,827 | -€132,722 | -78.7% |
| Financial income | 75/76B | €17,135 | €14,084 | -€3,051 | -17.8% |
| Recurring financial income | 75 | €17,135 | €14,084 | -€3,051 | -17.8% |
| Financial charges | 65/66B | €21,018 | €32,524 | +€11,505 | +54.7% |
| Recurring financial charges | 65 | €21,018 | €32,524 | +€11,505 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €164,665 | €17,387 | -€147,277 | -89.4% |
| Income taxes | 67/77 | €49,223 | €6,548 | -€42,675 | -86.7% |
| Profit (loss) for the period | 9904 | €115,442 | €10,839 | -€104,603 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €115,442 | €10,839 | -€104,603 | -90.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.