Wallijn & Co: 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.
Wallijn & Co
Largest movements
- Tangible fixed assets -€11,006
down €11,006 (-3.8%), from €287,257 to €276,251
of which Other tangible fixed assets: -€14,972
- Receivables within one year -€7,536
down €7,536 (-20.1%), from €37,560 to €30,024
of which Trade receivables: -€19,159
- Other debts -€37,955
down €37,955 (-97.7%), from €38,865 to €910
- Profit (loss) carried forward +€19,254
up €19,254 (+45.5%), from -€42,350 to -€23,096
- Debts after one year -€16,453
down €16,453 (-7.1%), from €231,576 to €215,124
- Short-term financial debts +€9,187
new in 2025: €9,187
- Tax, wage and social debts +€7,416
up €7,416 (+72.9%), from €10,174 to €17,590
of which Remuneration and social security: +€6,490
- Gross operating margin -€44,298
down €44,298 (-36.2%), from €122,305 to €78,007
- Depreciation -€23,666
down €23,666 (-48.8%), from €48,448 to €24,782
- Staff costs +€11,794
new in 2025: €11,794
- Taxes +€7,300
up €7,300 (+1,113%), from €656 to €7,956
- Financial charges +€4,554
up €4,554 (+75.5%), from €6,030 to €10,584
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 | €330,609 | €314,181 | -€16,428 | -5.0% |
| Fixed assets | 21/28 | €287,257 | €276,251 | -€11,006 | -3.8% |
| Tangible fixed assets | 22/27 | €287,257 | €276,251 | -€11,006 | -3.8% |
| Land and buildings | 22 | €181,039 | €177,195 | -€3,844 | -2.1% |
| Furniture and vehicles | 24 | €14,232 | €22,043 | +€7,811 | +54.9% |
| Other tangible fixed assets | 26 | €91,985 | €77,013 | -€14,972 | -16.3% |
| Current assets | 29/58 | €43,352 | €37,931 | -€5,422 | -12.5% |
| Amounts receivable within one year | 40/41 | €37,560 | €30,024 | -€7,536 | -20.1% |
| Trade receivables | 40 | €32,339 | €13,180 | -€19,159 | -59.2% |
| Other amounts receivable | 41 | €5,221 | €16,844 | +€11,623 | +223% |
| Cash at bank and in hand | 54/58 | €3,666 | €5,900 | +€2,234 | +60.9% |
| Deferred charges and accrued income | 490/1 | €2,126 | €2,007 | -€119 | -5.6% |
| Total equity and liabilities | 10/49 | €330,609 | €314,181 | -€16,428 | -5.0% |
| Equity | 10/15 | €22,533 | €41,786 | +€19,254 | +85.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,291 | €46,291 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €46,291 | €46,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,350 | -€23,096 | +€19,254 | +45.5% |
| Amounts payable | 17/49 | €308,076 | €272,395 | -€35,682 | -11.6% |
| Amounts payable after more than one year | 17 | €231,576 | €215,124 | -€16,453 | -7.1% |
| Financial debts | 170/4 | €231,576 | €215,124 | -€16,453 | -7.1% |
| Amounts payable within one year | 42/48 | €76,100 | €56,185 | -€19,915 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €15,761 | €16,929 | +€1,168 | +7.4% |
| Financial debts | 43 | - | €9,187 | +€9,187 | |
| Credit institutions | 430/8 | - | €9,187 | +€9,187 | |
| Trade debts | 44 | €11,300 | €11,570 | +€270 | +2.4% |
| Suppliers | 440/4 | €11,300 | €11,570 | +€270 | +2.4% |
| Taxes, remuneration and social security | 45 | €10,174 | €17,590 | +€7,416 | +72.9% |
| Taxes | 450/3 | €10,174 | €11,100 | +€926 | +9.1% |
| Remuneration and social security | 454/9 | - | €6,490 | +€6,490 | |
| Other amounts payable | 47/48 | €38,865 | €910 | -€37,955 | -97.7% |
| Accrued charges and deferred income | 492/3 | €400 | €1,086 | +€686 | +171% |
| Remuneration, social security and pensions | 62 | - | €11,794 | +€11,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,448 | €24,782 | -€23,666 | -48.8% |
| Other operating charges | 640/8 | €3,553 | €3,637 | +€84 | +2.4% |
| Gross operating margin | 9900 | €122,305 | €78,007 | -€44,298 | -36.2% |
| Operating profit (loss) | 9901 | €70,304 | €37,793 | -€32,510 | -46.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €6,030 | €10,584 | +€4,554 | +75.5% |
| Recurring financial charges | 65 | €6,030 | €10,584 | +€4,554 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €64,274 | €27,210 | -€37,064 | -57.7% |
| Income taxes | 67/77 | €656 | €7,956 | +€7,300 | +1,113% |
| Profit (loss) for the period | 9904 | €63,618 | €19,254 | -€44,364 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,618 | €19,254 | -€44,364 | -69.7% |
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 19 October 2026 via checked.be.