WALMAR: 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.
WALMAR
Largest movements
- Cash -€44,937
down €44,937 (-87.0%), from €51,625 to €6,688
mainly Net result for the year (-€50,314) and Deferred charges and accrued income (-€23,947)
- Deferred charges and accrued income +€23,947
up €23,947 (+1164.4%), from €2,057 to €26,003
- Tangible fixed assets -€16,050
down €16,050 (-4.3%), from €369,404 to €353,354
of which Land and buildings: -€11,289
- Receivables within one year +€8,757
up €8,757 (+96.2%), from €9,099 to €17,855
of which Trade receivables: +€7,835
- Profit (loss) carried forward -€50,314
down €50,314 (-53.6%), from -€93,810 to -€144,124
- Other debts +€43,999
up €43,999 (+10.7%), from €412,262 to €456,261
- Trade debts -€20,235
down €20,235 (-58.8%), from €34,388 to €14,153
- Other operating charges +€7,866
up €7,866 (+23.8%), from €32,997 to €40,863
- Gross operating margin -€2,240
down €2,240 (-7.4%), from €30,389 to €28,149
- Depreciation +€1,822
up €1,822 (+12.8%), from €14,228 to €16,050
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,259 | €403,976 | -€28,283 | -6.5% |
| Fixed assets | 21/28 | €369,479 | €353,429 | -€16,050 | -4.3% |
| Tangible fixed assets | 22/27 | €369,404 | €353,354 | -€16,050 | -4.3% |
| Land and buildings | 22 | €348,541 | €337,252 | -€11,289 | -3.2% |
| Furniture and vehicles | 24 | €20,863 | €16,103 | -€4,760 | -22.8% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €62,780 | €50,547 | -€12,234 | -19.5% |
| Amounts receivable within one year | 40/41 | €9,099 | €17,855 | +€8,757 | +96.2% |
| Trade receivables | 40 | €1,059 | €8,894 | +€7,835 | +740.0% |
| Other amounts receivable | 41 | €8,040 | €8,962 | +€922 | +11.5% |
| Cash at bank and in hand | 54/58 | €51,625 | €6,688 | -€44,937 | -87.0% |
| Deferred charges and accrued income | 490/1 | €2,057 | €26,003 | +€23,947 | +1164.4% |
| Total equity and liabilities | 10/49 | €432,259 | €403,976 | -€28,283 | -6.5% |
| Equity | 10/15 | -€41,350 | -€91,664 | -€50,314 | -121.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,860 | €33,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €33,860 | €33,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,810 | -€144,124 | -€50,314 | -53.6% |
| Amounts payable | 17/49 | €473,609 | €495,639 | +€22,030 | +4.7% |
| Amounts payable within one year | 42/48 | €451,647 | €473,685 | +€22,038 | +4.9% |
| Trade debts | 44 | €34,388 | €14,153 | -€20,235 | -58.8% |
| Suppliers | 440/4 | €34,388 | €14,153 | -€20,235 | -58.8% |
| Taxes, remuneration and social security | 45 | €4,997 | €3,271 | -€1,726 | -34.5% |
| Taxes | 450/3 | €4,997 | €3,271 | -€1,726 | -34.5% |
| Other amounts payable | 47/48 | €412,262 | €456,261 | +€43,999 | +10.7% |
| Accrued charges and deferred income | 492/3 | €21,962 | €21,954 | -€8 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,228 | €16,050 | +€1,822 | +12.8% |
| Other operating charges | 640/8 | €32,997 | €40,863 | +€7,866 | +23.8% |
| Non-recurring operating charges | 66A | €5,000 | €0 | -€5,000 | -100.0% |
| Gross operating margin | 9900 | €30,389 | €28,149 | -€2,240 | -7.4% |
| Operating profit (loss) | 9901 | -€21,837 | -€28,764 | -€6,928 | -31.7% |
| Financial income | 75/76B | €270 | €409 | +€139 | +51.4% |
| Recurring financial income | 75 | €270 | €409 | +€139 | +51.4% |
| Financial charges | 65/66B | €21,962 | €21,959 | -€3 | 0.0% |
| Recurring financial charges | 65 | €21,962 | €21,959 | -€3 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,528 | -€50,314 | -€6,786 | -15.6% |
| Income taxes | 67/77 | €70 | €0 | -€70 | -100.0% |
| Profit (loss) for the period | 9904 | -€43,598 | -€50,314 | -€6,716 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,598 | -€50,314 | -€6,716 | -15.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.