WALPRIME: 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.
WALPRIME
Largest movements
- Receivables within one year +€34,088
up €34,088 (+38.9%), from €87,664 to €121,752
of which Other amounts receivable: +€31,014
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Cash +€12,524
up €12,524 (+147%), from €8,533 to €21,056
mainly Current investments (+€30,000) and Trade debts (+€22,778)
- Reserves -€30,000
down €30,000 (-94.2%), from €31,860 to €1,860
- Trade debts +€22,778
up €22,778 (+308%), from €7,404 to €30,182
- Profit (loss) carried forward +€21,624
up €21,624 (+27.9%), from €77,451 to €99,075
- Tax, wage and social debts +€4,145
up €4,145 (+126%), from €3,281 to €7,426
of which Taxes: +€2,360
- Gross operating margin +€48,387
up €48,387 (+131%), from €36,995 to €85,382
- Staff costs +€44,672
up €44,672 (+298%), from €15,010 to €59,681
- Taxes +€5,993
up €5,993 (+770%), from €778 to €6,771
- Financial income +€885
up €885 (+25.2%), from €3,514 to €4,399
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 | €126,497 | €145,044 | +€18,547 | +14.7% |
| Fixed assets | 21/28 | €301 | €1,057 | +€756 | +251% |
| Tangible fixed assets | 22/27 | €301 | €1,057 | +€756 | +251% |
| Plant, machinery and equipment | 23 | €94 | - | -€94 | |
| Furniture and vehicles | 24 | €206 | €1,057 | +€850 | +412% |
| Current assets | 29/58 | €126,196 | €143,987 | +€17,791 | +14.1% |
| Amounts receivable within one year | 40/41 | €87,664 | €121,752 | +€34,088 | +38.9% |
| Trade receivables | 40 | €19,213 | €22,287 | +€3,075 | +16.0% |
| Other amounts receivable | 41 | €68,451 | €99,465 | +€31,014 | +45.3% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €8,533 | €21,056 | +€12,524 | +147% |
| Deferred charges and accrued income | 490/1 | - | €1,179 | +€1,179 | |
| Total equity and liabilities | 10/49 | €126,497 | €145,044 | +€18,547 | +14.7% |
| Equity | 10/15 | €115,811 | €107,435 | -€8,376 | -7.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Contributions outside capital | 11 | €6,500 | €6,500 | = | 0.0% |
| Other | 1109/19 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Non-distributable reserves | 130/1 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Reserves not available under the articles | 1311 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Profit (loss) carried forward | 14 | €77,451 | €99,075 | +€21,624 | +27.9% |
| Amounts payable | 17/49 | €10,685 | €37,609 | +€26,923 | +252% |
| Amounts payable within one year | 42/48 | €10,685 | €37,609 | +€26,923 | +252% |
| Trade debts | 44 | €7,404 | €30,182 | +€22,778 | +308% |
| Suppliers | 440/4 | €7,404 | €30,182 | +€22,778 | +308% |
| Taxes, remuneration and social security | 45 | €3,281 | €7,426 | +€4,145 | +126% |
| Taxes | 450/3 | €1,545 | €3,905 | +€2,360 | +153% |
| Remuneration and social security | 454/9 | €1,736 | €3,522 | +€1,786 | +103% |
| Remuneration, social security and pensions | 62 | €15,010 | €59,681 | +€44,672 | +298% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382 | €361 | -€21 | -5.5% |
| Other operating charges | 640/8 | €988 | €856 | -€132 | -13.4% |
| Gross operating margin | 9900 | €36,995 | €85,382 | +€48,387 | +131% |
| Operating profit (loss) | 9901 | €20,615 | €24,484 | +€3,868 | +18.8% |
| Financial income | 75/76B | €3,514 | €4,399 | +€885 | +25.2% |
| Recurring financial income | 75 | €3,514 | €4,399 | +€885 | +25.2% |
| Financial charges | 65/66B | €920 | €488 | -€432 | -47.0% |
| Recurring financial charges | 65 | €920 | €388 | -€532 | -57.9% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | €23,209 | €28,395 | +€5,186 | +22.3% |
| Income taxes | 67/77 | €778 | €6,771 | +€5,993 | +770% |
| Profit (loss) for the period | 9904 | €22,431 | €21,624 | -€807 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,431 | €21,624 | -€807 | -3.6% |
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 19 October 2026 via checked.be.