WALMA: 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.
WALMA
Largest movements
- Receivables within one year -€1,161
down €1,161 (-96.5%), from €1,203 to €42
of which Trade receivables: -€1,161
- Deferred charges and accrued income -€766
no longer reported in 2025 (was €766)
- Other debts -€2,097
down €2,097 (-69.2%), from €3,030 to €932
- Profit (loss) carried forward -€968
down €968 (-29.3%), from -€3,307 to -€4,275
- Trade debts +€882
up €882 (+14.8%), from €5,971 to €6,853
- Accrued charges and deferred income +€340
up €340 (+46.1%), from €737 to €1,077
- Gross operating margin -€445
down €445 (-350.1%), from -€127 to -€572
- Other operating charges +€88
up €88 (+22.9%), from €384 to €472
- Taxes -€76
new in 2025: -€76
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 | €14,575 | €12,648 | -€1,927 | -13.2% |
| Current assets | 29/58 | €14,575 | €12,648 | -€1,927 | -13.2% |
| Amounts receivable within one year | 40/41 | €1,203 | €42 | -€1,161 | -96.5% |
| Trade receivables | 40 | €1,161 | - | -€1,161 | |
| Other amounts receivable | 41 | €42 | €42 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,606 | €12,606 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €766 | - | -€766 | |
| Total equity and liabilities | 10/49 | €14,575 | €12,648 | -€1,927 | -13.2% |
| Equity | 10/15 | €4,753 | €3,785 | -€968 | -20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,307 | -€4,275 | -€968 | -29.3% |
| Amounts payable | 17/49 | €9,821 | €8,863 | -€959 | -9.8% |
| Amounts payable within one year | 42/48 | €9,084 | €7,785 | -€1,299 | -14.3% |
| Trade debts | 44 | €5,971 | €6,853 | +€882 | +14.8% |
| Suppliers | 440/4 | €5,971 | €6,853 | +€882 | +14.8% |
| Taxes, remuneration and social security | 45 | €84 | - | -€84 | |
| Taxes | 450/3 | €84 | - | -€84 | |
| Other amounts payable | 47/48 | €3,030 | €932 | -€2,097 | -69.2% |
| Accrued charges and deferred income | 492/3 | €737 | €1,077 | +€340 | +46.1% |
| Other operating charges | 640/8 | €384 | €472 | +€88 | +22.9% |
| Gross operating margin | 9900 | -€127 | -€572 | -€445 | -350.1% |
| Operating profit (loss) | 9901 | -€511 | -€1,044 | -€533 | -104.1% |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€511 | -€1,044 | -€533 | -104.1% |
| Income taxes | 67/77 | - | -€76 | -€76 | |
| Profit (loss) for the period | 9904 | -€511 | -€968 | -€457 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€511 | -€968 | -€457 | -89.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.