Walmat Beaumont: 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.
Walmat Beaumont
Largest movements
- Financial fixed assets -€300,000
down €300,000 (-99.8%), from €300,601 to €601
- Cash -€244,249
down €244,249 (-48.0%), from €508,812 to €264,563
mainly Short-term financial debts (-€400,000) and Receivables within one year (-€139,758)
- Receivables within one year +€139,758
up €139,758 (+25.7%), from €544,647 to €684,404
of which Trade receivables: +€162,460
- Tangible fixed assets -€51,138
down €51,138 (-52.6%), from €97,306 to €46,168
of which Leasing and similar rights: -€38,860
- Short-term financial debts -€400,000
down €400,000 (-80.0%), from €500,000 to €100,000
- Trade debts +€105,556
up €105,556 (+24.8%), from €425,810 to €531,366
- Other debts -€100,000
down €100,000 (-25.0%), from €400,000 to €300,000
- Debts after one year -€29,032
down €29,032 (-83.7%), from €34,704 to €5,672
- Gross operating margin -€116,335
down €116,335 (-24.5%), from €475,545 to €359,210
- Other operating charges -€63,950
down €63,950 (-71.7%), from €89,221 to €25,271
- Staff costs -€44,158
down €44,158 (-14.0%), from €315,282 to €271,124
- Financial charges -€17,630
down €17,630 (-41.9%), from €42,100 to €24,470
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 | €2,511,046 | €2,051,147 | -€459,899 | -18.3% |
| Fixed assets | 21/28 | €397,907 | €46,769 | -€351,138 | -88.2% |
| Tangible fixed assets | 22/27 | €97,306 | €46,168 | -€51,138 | -52.6% |
| Plant, machinery and equipment | 23 | €11,940 | €7,512 | -€4,428 | -37.1% |
| Furniture and vehicles | 24 | €37,216 | €30,298 | -€6,918 | -18.6% |
| Leasing and similar rights | 25 | €43,203 | €4,343 | -€38,860 | -89.9% |
| Other tangible fixed assets | 26 | €4,947 | €4,014 | -€933 | -18.9% |
| Financial fixed assets | 28 | €300,601 | €601 | -€300,000 | -99.8% |
| Current assets | 29/58 | €2,113,139 | €2,004,378 | -€108,760 | -5.1% |
| Stocks and contracts in progress | 3 | €1,039,079 | €1,050,774 | +€11,695 | +1.1% |
| Stocks | 30/36 | €1,039,079 | €1,050,774 | +€11,695 | +1.1% |
| Amounts receivable within one year | 40/41 | €544,647 | €684,404 | +€139,758 | +25.7% |
| Trade receivables | 40 | €519,917 | €682,378 | +€162,460 | +31.2% |
| Other amounts receivable | 41 | €24,729 | €2,027 | -€22,703 | -91.8% |
| Cash at bank and in hand | 54/58 | €508,812 | €264,563 | -€244,249 | -48.0% |
| Deferred charges and accrued income | 490/1 | €20,601 | €4,637 | -€15,964 | -77.5% |
| Total equity and liabilities | 10/49 | €2,511,046 | €2,051,147 | -€459,899 | -18.3% |
| Equity | 10/15 | €997,106 | €1,001,531 | +€4,425 | +0.4% |
| Contributions | 10/11 | €188,225 | €188,225 | = | 0.0% |
| Reserves | 13 | €808,500 | €812,500 | +€4,000 | +0.5% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €771,000 | €775,000 | +€4,000 | +0.5% |
| Profit (loss) carried forward | 14 | €381 | €806 | +€425 | +112% |
| Amounts payable | 17/49 | €1,513,940 | €1,049,616 | -€464,324 | -30.7% |
| Amounts payable after more than one year | 17 | €34,704 | €5,672 | -€29,032 | -83.7% |
| Financial debts | 170/4 | €34,704 | €5,672 | -€29,032 | -83.7% |
| Amounts payable within one year | 42/48 | €1,477,008 | €1,041,650 | -€435,358 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €48,713 | €29,032 | -€19,681 | -40.4% |
| Financial debts | 43 | €500,000 | €100,000 | -€400,000 | -80.0% |
| Credit institutions | 430/8 | €500,000 | €100,000 | -€400,000 | -80.0% |
| Trade debts | 44 | €425,810 | €531,366 | +€105,556 | +24.8% |
| Suppliers | 440/4 | €425,810 | €531,366 | +€105,556 | +24.8% |
| Advances received on contracts in progress | 46 | €29,139 | €23,360 | -€5,779 | -19.8% |
| Taxes, remuneration and social security | 45 | €73,346 | €57,892 | -€15,454 | -21.1% |
| Taxes | 450/3 | €29,785 | €19,416 | -€10,369 | -34.8% |
| Remuneration and social security | 454/9 | €43,561 | €38,476 | -€5,085 | -11.7% |
| Other amounts payable | 47/48 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Accrued charges and deferred income | 492/3 | €2,227 | €2,294 | +€66 | +3.0% |
| Non-recurring operating income | 76A | €11,490 | - | -€11,490 | |
| Remuneration, social security and pensions | 62 | €315,282 | €271,124 | -€44,158 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,384 | €59,370 | -€1,014 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,899 | -€6,873 | +€1,026 | +13.0% |
| Other operating charges | 640/8 | €89,221 | €25,271 | -€63,950 | -71.7% |
| Gross operating margin | 9900 | €475,545 | €359,210 | -€116,335 | -24.5% |
| Operating profit (loss) | 9901 | €18,557 | €10,318 | -€8,239 | -44.4% |
| Financial income | 75/76B | €26,767 | €24,385 | -€2,381 | -8.9% |
| Recurring financial income | 75 | €26,767 | €24,385 | -€2,381 | -8.9% |
| Financial charges | 65/66B | €42,100 | €24,470 | -€17,630 | -41.9% |
| Recurring financial charges | 65 | €42,100 | €24,470 | -€17,630 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €3,224 | €10,234 | +€7,010 | +217% |
| Income taxes | 67/77 | €1,357 | €5,808 | +€4,451 | +328% |
| Profit (loss) for the period | 9904 | €1,867 | €4,425 | +€2,559 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €1,867 | €4,425 | +€2,559 | +137% |
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 29 October 2026 via checked.be.