Walmat Dinant: 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 Dinant
Largest movements
- Stocks and contracts +€312,721
up €312,721 (+20.8%), from €1.5m to €1.8m
- Receivables within one year +€123,716
up €123,716 (+16.3%), from €760,022 to €883,739
of which Trade receivables: +€123,428
- Intangible fixed assets -€70,021
down €70,021 (-17.1%), from €410,605 to €340,584
- Cash -€48,828
down €48,828 (-9.4%), from €521,401 to €472,572
mainly Stocks and contracts (-€312,721) and Debts after one year (-€179,786)
- Trade debts +€427,217
up €427,217 (+41.4%), from €1.0m to €1.5m
- Debts after one year -€179,786
down €179,786 (-30.7%), from €586,228 to €406,442
- Current portion of long-term debt +€47,235
up €47,235 (+145%), from €32,551 to €79,786
- Staff costs -€100,600
down €100,600 (-18.1%), from €557,328 to €456,728
- Gross operating margin +€74,280
up €74,280 (+12.3%), from €603,839 to €678,119
- Other operating charges +€28,007
up €28,007 (+381%), from €7,360 to €35,367
- Financial charges -€24,414
down €24,414 (-30.7%), from €79,518 to €55,104
- Depreciation -€12,526
down €12,526 (-10.6%), from €118,540 to €106,015
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 | €3,333,504 | €3,620,764 | +€287,260 | +8.6% |
| Fixed assets | 21/28 | €537,999 | €437,206 | -€100,793 | -18.7% |
| Intangible fixed assets | 21 | €410,605 | €340,584 | -€70,021 | -17.1% |
| Tangible fixed assets | 22/27 | €127,270 | €96,498 | -€30,772 | -24.2% |
| Plant, machinery and equipment | 23 | €115,072 | €85,578 | -€29,494 | -25.6% |
| Furniture and vehicles | 24 | €11,109 | €5,191 | -€5,918 | -53.3% |
| Other tangible fixed assets | 26 | €1,089 | €5,728 | +€4,639 | +426% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €2,795,504 | €3,183,558 | +€388,054 | +13.9% |
| Stocks and contracts in progress | 3 | €1,503,472 | €1,816,193 | +€312,721 | +20.8% |
| Stocks | 30/36 | €1,503,472 | €1,816,193 | +€312,721 | +20.8% |
| Amounts receivable within one year | 40/41 | €760,022 | €883,739 | +€123,716 | +16.3% |
| Trade receivables | 40 | €759,788 | €883,216 | +€123,428 | +16.2% |
| Other amounts receivable | 41 | €235 | €523 | +€288 | +123% |
| Cash at bank and in hand | 54/58 | €521,401 | €472,572 | -€48,828 | -9.4% |
| Deferred charges and accrued income | 490/1 | €10,609 | €11,054 | +€444 | +4.2% |
| Total equity and liabilities | 10/49 | €3,333,504 | €3,620,764 | +€287,260 | +8.6% |
| Equity | 10/15 | €687,957 | €715,003 | +€27,046 | +3.9% |
| Contributions | 10/11 | €850,000 | €850,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,043 | -€134,997 | +€27,046 | +16.7% |
| Amounts payable | 17/49 | €2,645,546 | €2,905,761 | +€260,215 | +9.8% |
| Amounts payable after more than one year | 17 | €586,228 | €406,442 | -€179,786 | -30.7% |
| Financial debts | 170/4 | €586,228 | €406,442 | -€179,786 | -30.7% |
| Amounts payable within one year | 42/48 | €2,052,077 | €2,485,495 | +€433,418 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €32,551 | €79,786 | +€47,235 | +145% |
| Financial debts | 43 | €800,000 | €800,000 | = | 0.0% |
| Credit institutions | 430/8 | €800,000 | €800,000 | = | 0.0% |
| Trade debts | 44 | €1,031,242 | €1,458,459 | +€427,217 | +41.4% |
| Suppliers | 440/4 | €1,031,242 | €1,458,459 | +€427,217 | +41.4% |
| Advances received on contracts in progress | 46 | €25,525 | €19,601 | -€5,924 | -23.2% |
| Taxes, remuneration and social security | 45 | €137,759 | €127,649 | -€10,110 | -7.3% |
| Taxes | 450/3 | €60,773 | €58,895 | -€1,878 | -3.1% |
| Remuneration and social security | 454/9 | €76,986 | €68,753 | -€8,232 | -10.7% |
| Other amounts payable | 47/48 | €25,000 | €0 | -€25,000 | -100% |
| Accrued charges and deferred income | 492/3 | €7,242 | €13,824 | +€6,582 | +90.9% |
| Remuneration, social security and pensions | 62 | €557,328 | €456,728 | -€100,600 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,540 | €106,015 | -€12,526 | -10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,661 | €7,236 | +€3,575 | +97.7% |
| Other operating charges | 640/8 | €7,360 | €35,367 | +€28,007 | +381% |
| Non-recurring operating charges | 66A | €3,100 | - | -€3,100 | |
| Gross operating margin | 9900 | €603,839 | €678,119 | +€74,280 | +12.3% |
| Operating profit (loss) | 9901 | -€86,150 | €72,773 | +€158,924 | |
| Financial income | 75/76B | €3,822 | €9,552 | +€5,730 | +150% |
| Recurring financial income | 75 | €3,822 | €9,552 | +€5,730 | +150% |
| Financial charges | 65/66B | €79,518 | €55,104 | -€24,414 | -30.7% |
| Recurring financial charges | 65 | €79,518 | €55,104 | -€24,414 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€161,846 | €27,222 | +€189,068 | |
| Income taxes | 67/77 | €197 | €176 | -€21 | -10.6% |
| Profit (loss) for the period | 9904 | -€162,043 | €27,046 | +€189,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€162,043 | €27,046 | +€189,088 |
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 27 October 2026 via checked.be.