WallSmart: 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.
WallSmart
Largest movements
- Receivables within one year +€114,740
up €114,740 (+317%), from €36,198 to €150,938
of which Trade receivables: +€90,242
- Tangible fixed assets -€48,341
down €48,341 (-1.8%), from €2.6m to €2.6m
of which Land and buildings: -€37,886
- Other debts +€290,046
up €290,046 (+15.2%), from €1.9m to €2.2m
- Current portion of long-term debt -€121,759
down €121,759 (-56.5%), from €215,679 to €93,920
- Profit (loss) carried forward -€76,717
down €76,717 (-16.7%), from -€458,159 to -€534,876
- Debts after one year -€42,009
down €42,009 (-5.2%), from €804,913 to €762,904
- Gross operating margin +€89,709
up €89,709 (+484%), from €18,538 to €108,247
- Depreciation +€29,491
up €29,491 (+26.2%), from €112,422 to €141,914
- Financial charges -€10,263
down €10,263 (-26.6%), from €38,565 to €28,302
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 | €2,695,932 | €2,762,913 | +€66,981 | +2.5% |
| Fixed assets | 21/28 | €2,639,894 | €2,591,528 | -€48,366 | -1.8% |
| Tangible fixed assets | 22/27 | €2,639,869 | €2,591,528 | -€48,341 | -1.8% |
| Land and buildings | 22 | €2,626,516 | €2,588,630 | -€37,886 | -1.4% |
| Plant, machinery and equipment | 23 | €10,857 | €0 | -€10,857 | -100% |
| Furniture and vehicles | 24 | - | €2,898 | +€2,898 | |
| Other tangible fixed assets | 26 | €2,496 | €0 | -€2,496 | -100% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100% |
| Current assets | 29/58 | €56,038 | €171,384 | +€115,346 | +206% |
| Amounts receivable within one year | 40/41 | €36,198 | €150,938 | +€114,740 | +317% |
| Trade receivables | 40 | €4,932 | €95,174 | +€90,242 | +1,830% |
| Other amounts receivable | 41 | €31,267 | €55,764 | +€24,498 | +78.4% |
| Cash at bank and in hand | 54/58 | €16,217 | €15,562 | -€655 | -4.0% |
| Deferred charges and accrued income | 490/1 | €3,623 | €4,884 | +€1,262 | +34.8% |
| Total equity and liabilities | 10/49 | €2,695,932 | €2,762,913 | +€66,981 | +2.5% |
| Equity | 10/15 | -€274,559 | -€351,276 | -€76,717 | -27.9% |
| Contributions | 10/11 | €183,600 | €183,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€458,159 | -€534,876 | -€76,717 | -16.7% |
| Amounts payable | 17/49 | €2,970,492 | €3,114,189 | +€143,697 | +4.8% |
| Amounts payable after more than one year | 17 | €804,913 | €762,904 | -€42,009 | -5.2% |
| Financial debts | 170/4 | €804,913 | €762,904 | -€42,009 | -5.2% |
| Amounts payable within one year | 42/48 | €2,165,579 | €2,351,285 | +€185,706 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €215,679 | €93,920 | -€121,759 | -56.5% |
| Trade debts | 44 | €37,603 | €55,022 | +€17,419 | +46.3% |
| Suppliers | 440/4 | €37,603 | €55,022 | +€17,419 | +46.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,912,297 | €2,202,343 | +€290,046 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,422 | €141,914 | +€29,491 | +26.2% |
| Other operating charges | 640/8 | €960 | €1,406 | +€446 | +46.4% |
| Non-recurring operating charges | 66A | - | €13,353 | +€13,353 | |
| Gross operating margin | 9900 | €18,538 | €108,247 | +€89,709 | +484% |
| Operating profit (loss) | 9901 | -€94,845 | -€48,426 | +€46,419 | +48.9% |
| Financial income | 75/76B | €155 | €12 | -€143 | -92.5% |
| Recurring financial income | 75 | €155 | €12 | -€143 | -92.5% |
| Financial charges | 65/66B | €38,565 | €28,302 | -€10,263 | -26.6% |
| Recurring financial charges | 65 | €38,565 | €28,302 | -€10,263 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€133,255 | -€76,717 | +€56,538 | +42.4% |
| Profit (loss) for the period | 9904 | -€133,255 | -€76,717 | +€56,538 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€133,255 | -€76,717 | +€56,538 | +42.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.