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WALLIMMO: what changed

Two fiscal 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.

What changed

WALLIMMO

BE 0451.908.251
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,731
2024 · -€71,007+€82,738
Equity
€574,778
2024 · €563,047+€11,731
Cash
€4,143
2024 · €4,861-€718
Balance sheet total
€1.2m
2024 · €1.1m+€137,822

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€61,762

    up €61,762 (+7.7%), from €800,089 to €861,851

    of which Land and buildings: +€62,831

  • Current investments +€50,012

    up €50,012 (+21.7%), from €230,456 to €280,468

  • Intangible fixed assets +€27,458

    up €27,458 (+140.7%), from €19,516 to €46,975

Equity and liabilities
  • Debts after one year +€123,282

    up €123,282 (+29.9%), from €412,000 to €535,282

    of which Financial debts: +€165,282

  • Reserves +€12,383

    up €12,383 (+3.3%), from €376,443 to €388,827

    of which Distributable reserves: +€44,000

Income statement
  • Financial income +€55,568

    up €55,568 (+178.3%), from €31,158 to €86,725

    of which Non-recurring financial income: +€28,067

  • Gross operating margin +€40,346

    up €40,346, from -€39,985 to €362

  • Purchases and services -€19,638

    down €19,638 (-18.5%), from €106,274 to €86,636

  • Depreciation +€8,820

    up €8,820 (+14.4%), from €61,053 to €69,874

  • Financial charges +€4,762

    up €4,762 (+176.6%), from €2,697 to €7,459

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€71,007
Gross operating margin +€40,346
Depreciation -€8,820
Other operating charges -€1,299
Financial income +€55,568
Financial charges -€4,762
Taxes +€1,705
Result 2025 €11,731

Cash bridge derived

cash 2024 to 2025

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.

From operations +€75,662
Investment -€209,056
Financing +€132,676
Cash 2024 €4,861
Net result for the year +€11,731
Depreciation +€69,874
Receivables within one year +€2,523
Deferred charges and accrued income -€1,881
Provisions -€10,539
Trade debts +€2,225
Tax, wage and social debts +€1,371
Other debts +€359
Investment in fixed assets (net) -€159,044
Current investments -€50,012
Debts after one year +€123,282
Current portion of long-term debt +€9,394
Cash 2025 €4,143
Every line side by side 52 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,062,600 €1,200,422 +€137,822 +13.0%
Fixed assets 21/28 €819,743 €908,913 +€89,170 +10.9%
Intangible fixed assets 21 €19,516 €46,975 +€27,458 +140.7%
Tangible fixed assets 22/27 €800,089 €861,851 +€61,762 +7.7%
Land and buildings 22 €798,868 €861,699 +€62,831 +7.9%
Plant, machinery and equipment 23 €467 €152 -€314 -67.3%
Assets under construction and advance payments 27 €755 - -€755
Financial fixed assets 28 €137 €87 -€50 -36.5%
Current assets 29/58 €242,857 €291,509 +€48,652 +20.0%
Amounts receivable within one year 40/41 €6,690 €4,167 -€2,523 -37.7%
Trade receivables 40 €6,690 €4,167 -€2,523 -37.7%
Current investments 50/53 €230,456 €280,468 +€50,012 +21.7%
Cash at bank and in hand 54/58 €4,861 €4,143 -€718 -14.8%
Deferred charges and accrued income 490/1 €850 €2,731 +€1,881 +221.3%
Total equity and liabilities 10/49 €1,062,600 €1,200,422 +€137,822 +13.0%
Equity 10/15 €563,047 €574,778 +€11,731 +2.1%
Contributions 10/11 €185,920 €185,920 = 0.0%
Capital 10 €185,920 €185,920 = 0.0%
Issued capital 100 €185,920 €185,920 = 0.0%
Reserves 13 €376,443 €388,827 +€12,383 +3.3%
Tax-exempt reserves 132 €254,443 €222,827 -€31,617 -12.4%
Distributable reserves 133 €122,000 €166,000 +€44,000 +36.1%
Profit (loss) carried forward 14 €684 €32 -€652 -95.4%
Provisions and deferred taxes 16 €84,814 €74,276 -€10,539 -12.4%
Deferred taxes 168 €84,814 €74,276 -€10,539 -12.4%
Amounts payable 17/49 €414,738 €551,368 +€136,630 +32.9%
Amounts payable after more than one year 17 €412,000 €535,282 +€123,282 +29.9%
Financial debts 170/4 €250,000 €415,282 +€165,282 +66.1%
Other amounts payable 178/9 €162,000 €120,000 -€42,000 -25.9%
Amounts payable within one year 42/48 €2,738 €16,086 +€13,348 +487.5%
Current portion of amounts payable after more than one year 42 - €9,394 +€9,394
Trade debts 44 €1,544 €3,769 +€2,225 +144.1%
Suppliers 440/4 €1,544 €3,769 +€2,225 +144.1%
Taxes, remuneration and social security 45 €375 €1,746 +€1,371 +365.6%
Taxes 450/3 €375 €1,746 +€1,371 +365.6%
Other amounts payable 47/48 €820 €1,178 +€359 +43.8%
Goods, raw materials, services and sundry goods 60/61 €106,274 €86,636 -€19,638 -18.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €61,053 €69,874 +€8,820 +14.4%
Other operating charges 640/8 €6,983 €8,282 +€1,299 +18.6%
Gross operating margin 9900 -€39,985 €362 +€40,346
Operating profit (loss) 9901 -€108,021 -€77,794 +€30,227 +28.0%
Financial income 75/76B €31,158 €86,725 +€55,568 +178.3%
Recurring financial income 75 €14,225 €41,725 +€27,501 +193.3%
Non-recurring financial income 76B €16,933 €45,000 +€28,067 +165.8%
Financial charges 65/66B €2,697 €7,459 +€4,762 +176.6%
Recurring financial charges 65 €2,697 €7,459 +€4,762 +176.6%
Profit (loss) for the period before taxes 9903 -€79,560 €1,473 +€81,033
Transfer from deferred taxes 780 €10,539 €10,539 = 0.0%
Income taxes 67/77 €1,986 €281 -€1,705 -85.9%
Profit (loss) for the period 9904 -€71,007 €11,731 +€82,738
Transfer from tax-exempt reserves 789 €31,617 €31,617 = 0.0%
Profit (loss) for the period to be appropriated 9905 -€39,390 €43,348 +€82,738

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.