WALLIMMO: 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.
WALLIMMO
Largest movements
- Cash +€976,910
up €976,910 (+1539.0%), from €63,476 to €1.0m
mainly Net result for the year (+€967,627) and Investment in fixed assets (net) (+€169,207)
- Tangible fixed assets -€308,385
down €308,385 (-7.7%), from €4.0m to €3.7m
of which Land and buildings: -€307,934
- Receivables after one year -€145,227
no longer reported in 2025 (was €145,227)
- Reserves +€967,627
up €967,627 (+130.8%), from €739,714 to €1.7m
of which Distributable reserves: +€996,460
- Other debts -€607,983
down €607,983 (-31.5%), from €1.9m to €1.3m
- Tax, wage and social debts +€118,014
new in 2025: €118,014
- Trade debts +€91,070
up €91,070 (+1712.2%), from €5,319 to €96,389
- Gross operating margin +€1.5m
up €1.5m (+1295.2%), from €114,282 to €1.6m
- Taxes +€364,283
up €364,283 (+8322.3%), from €4,377 to €368,661
- Financial charges -€42,391
down €42,391 (-26.3%), from €160,992 to €118,601
- Depreciation -€16,816
down €16,816 (-10.8%), from €155,994 to €139,178
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.
Cash bridge derived
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 | €4,226,914 | €4,747,130 | +€520,216 | +12.3% |
| Fixed assets | 21/28 | €3,999,323 | €3,690,938 | -€308,385 | -7.7% |
| Tangible fixed assets | 22/27 | €3,999,323 | €3,690,938 | -€308,385 | -7.7% |
| Land and buildings | 22 | €3,994,372 | €3,686,438 | -€307,934 | -7.7% |
| Furniture and vehicles | 24 | €4,951 | €4,500 | -€451 | -9.1% |
| Current assets | 29/58 | €227,591 | €1,056,192 | +€828,601 | +364.1% |
| Amounts receivable after more than one year | 29 | €145,227 | - | -€145,227 | |
| Other amounts receivable | 291 | €145,227 | - | -€145,227 | |
| Stocks and contracts in progress | 3 | €13,485 | €13,485 | = | 0.0% |
| Stocks | 30/36 | €13,485 | €13,485 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,476 | €1,040,386 | +€976,910 | +1539.0% |
| Deferred charges and accrued income | 490/1 | €5,403 | €2,321 | -€3,082 | -57.0% |
| Total equity and liabilities | 10/49 | €4,226,914 | €4,747,130 | +€520,216 | +12.3% |
| Equity | 10/15 | €1,902,292 | €2,869,918 | +€967,627 | +50.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €739,714 | €1,707,340 | +€967,627 | +130.8% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €689,714 | €660,880 | -€28,833 | -4.2% |
| Distributable reserves | 133 | - | €996,460 | +€996,460 | |
| Profit (loss) carried forward | 14 | €662,578 | €662,578 | = | 0.0% |
| Provisions and deferred taxes | 16 | €229,905 | €220,293 | -€9,611 | -4.2% |
| Deferred taxes | 168 | €229,905 | €220,293 | -€9,611 | -4.2% |
| Amounts payable | 17/49 | €2,094,718 | €1,656,918 | -€437,799 | -20.9% |
| Amounts payable within one year | 42/48 | €1,936,038 | €1,537,138 | -€398,899 | -20.6% |
| Trade debts | 44 | €5,319 | €96,389 | +€91,070 | +1712.2% |
| Suppliers | 440/4 | €5,319 | €96,389 | +€91,070 | +1712.2% |
| Taxes, remuneration and social security | 45 | - | €118,014 | +€118,014 | |
| Taxes | 450/3 | - | €118,014 | +€118,014 | |
| Other amounts payable | 47/48 | €1,930,719 | €1,322,736 | -€607,983 | -31.5% |
| Accrued charges and deferred income | 492/3 | €158,680 | €119,780 | -€38,900 | -24.5% |
| Non-recurring operating income | 76A | - | €1,615,835 | +€1.6m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,994 | €139,178 | -€16,816 | -10.8% |
| Other operating charges | 640/8 | €16,837 | €14,806 | -€2,031 | -12.1% |
| Gross operating margin | 9900 | €114,282 | €1,594,483 | +€1.5m | +1295.2% |
| Operating profit (loss) | 9901 | -€58,549 | €1,440,499 | +€1.5m | |
| Financial income | 75/76B | €5,315 | €4,777 | -€538 | -10.1% |
| Recurring financial income | 75 | €5,315 | €4,777 | -€538 | -10.1% |
| Financial charges | 65/66B | €160,992 | €118,601 | -€42,391 | -26.3% |
| Recurring financial charges | 65 | €160,992 | €118,601 | -€42,391 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | -€214,226 | €1,326,676 | +€1.5m | |
| Transfer from deferred taxes | 780 | €9,792 | €9,611 | -€181 | -1.9% |
| Income taxes | 67/77 | €4,377 | €368,661 | +€364,283 | +8322.3% |
| Profit (loss) for the period | 9904 | -€208,810 | €967,627 | +€1.2m | |
| Transfer from tax-exempt reserves | 789 | €29,377 | €28,833 | -€544 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€179,433 | €996,460 | +€1.2m |
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 10 October 2026 via checked.be.