WALPEAUTRE: 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.
WALPEAUTRE
Largest movements
- Receivables within one year -€25,095
down €25,095 (-55.9%), from €44,885 to €19,790
of which Other amounts receivable: -€25,517
- Stocks and contracts +€15,125
up €15,125 (+19.3%), from €78,422 to €93,547
- Receivables after one year -€3,026
down €3,026 (-100.0%), from €3,026 to €0
- Cash +€1,553
up €1,553 (+1278.6%), from €122 to €1,675
mainly Receivables within one year (+€25,095) and Receivables after one year (+€3,026)
- Trade debts -€7,870
down €7,870 (-20.5%), from €38,463 to €30,592
- Profit (loss) carried forward -€4,172
down €4,172 (-7.8%), from -€53,535 to -€57,707
- Gross operating margin -€9,947
down €9,947 (-23.7%), from €42,001 to €32,054
- Staff costs -€5,625
down €5,625 (-15.7%), from €35,765 to €30,140
- Financial income -€2,758
down €2,758 (-63.3%), from €4,354 to €1,596
- Other operating charges +€1,981
up €1,981 (+142.9%), from €1,386 to €3,367
- Financial charges -€1,898
down €1,898 (-34.5%), from €5,499 to €3,601
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 | €128,032 | €116,667 | -€11,365 | -8.9% |
| Fixed assets | 21/28 | €896 | €414 | -€482 | -53.8% |
| Tangible fixed assets | 22/27 | €896 | €414 | -€482 | -53.8% |
| Furniture and vehicles | 24 | €896 | €414 | -€482 | -53.8% |
| Current assets | 29/58 | €127,136 | €116,253 | -€10,882 | -8.6% |
| Amounts receivable after more than one year | 29 | €3,026 | €0 | -€3,026 | -100.0% |
| Other amounts receivable | 291 | €3,026 | €0 | -€3,026 | -100.0% |
| Stocks and contracts in progress | 3 | €78,422 | €93,547 | +€15,125 | +19.3% |
| Stocks | 30/36 | €78,422 | €93,547 | +€15,125 | +19.3% |
| Amounts receivable within one year | 40/41 | €44,885 | €19,790 | -€25,095 | -55.9% |
| Trade receivables | 40 | €6,904 | €7,326 | +€422 | +6.1% |
| Other amounts receivable | 41 | €37,982 | €12,464 | -€25,517 | -67.2% |
| Cash at bank and in hand | 54/58 | €122 | €1,675 | +€1,553 | +1278.6% |
| Deferred charges and accrued income | 490/1 | €680 | €1,241 | +€560 | +82.4% |
| Total equity and liabilities | 10/49 | €128,032 | €116,667 | -€11,365 | -8.9% |
| Equity | 10/15 | -€4,782 | -€8,954 | -€4,172 | -87.3% |
| Contributions | 10/11 | €41,230 | €41,230 | = | 0.0% |
| Reserves | 13 | €7,523 | €7,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,123 | €4,123 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,123 | €4,123 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,400 | €3,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,535 | -€57,707 | -€4,172 | -7.8% |
| Amounts payable | 17/49 | €132,813 | €125,621 | -€7,192 | -5.4% |
| Amounts payable within one year | 42/48 | €132,426 | €125,221 | -€7,205 | -5.4% |
| Trade debts | 44 | €38,463 | €30,592 | -€7,870 | -20.5% |
| Suppliers | 440/4 | €38,463 | €30,592 | -€7,870 | -20.5% |
| Taxes, remuneration and social security | 45 | €11,447 | €11,634 | +€187 | +1.6% |
| Taxes | 450/3 | €5,448 | €4,967 | -€481 | -8.8% |
| Remuneration and social security | 454/9 | €5,999 | €6,667 | +€668 | +11.1% |
| Other amounts payable | 47/48 | €82,516 | €82,995 | +€478 | +0.6% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €35,765 | €30,140 | -€5,625 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €482 | = | 0.0% |
| Other operating charges | 640/8 | €1,386 | €3,367 | +€1,981 | +142.9% |
| Gross operating margin | 9900 | €42,001 | €32,054 | -€9,947 | -23.7% |
| Operating profit (loss) | 9901 | €4,368 | -€1,935 | -€6,303 | |
| Financial income | 75/76B | €4,354 | €1,596 | -€2,758 | -63.3% |
| Recurring financial income | 75 | €4,354 | €1,596 | -€2,758 | -63.3% |
| Financial charges | 65/66B | €5,499 | €3,601 | -€1,898 | -34.5% |
| Recurring financial charges | 65 | €5,499 | €3,601 | -€1,898 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €3,222 | -€3,940 | -€7,163 | |
| Income taxes | 67/77 | €225 | €232 | +€7 | +3.3% |
| Profit (loss) for the period | 9904 | €2,998 | -€4,172 | -€7,170 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,998 | -€4,172 | -€7,170 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.