Walroofing: 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.
Walroofing
Largest movements
- Receivables within one year -€20,030
down €20,030 (-53.5%), from €37,471 to €17,440
of which Trade receivables: -€17,882
- Tangible fixed assets -€11,353
down €11,353 (-75.0%), from €15,137 to €3,784
- Cash -€4,404
down €4,404 (-27.8%), from €15,855 to €11,451
mainly Net result for the year (-€28,097) and Current portion of long-term debt (-€5,385)
- Profit (loss) carried forward -€28,097
down €28,097, from €20,587 to -€7,510
- Current portion of long-term debt -€5,385
no longer reported in 2025 (was €5,385)
- Tax, wage and social debts -€1,604
down €1,604 (-80.4%), from €1,996 to €392
- Trade debts -€1,232
down €1,232 (-24.6%), from €5,007 to €3,775
- Gross operating margin -€36,997
down €36,997, from €21,382 to -€15,615
- Write-downs -€7,130
no longer reported in 2025 (was €7,130)
- Taxes -€591
down €591 (-97.8%), from €604 to €13
- Financial income -€410
down €410 (-96.3%), from €426 to €16
- Other operating charges -€257
down €257 (-21.9%), from €1,171 to €915
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 | €71,894 | €35,750 | -€36,144 | -50.3% |
| Fixed assets | 21/28 | €15,587 | €4,234 | -€11,353 | -72.8% |
| Tangible fixed assets | 22/27 | €15,137 | €3,784 | -€11,353 | -75.0% |
| Furniture and vehicles | 24 | €15,137 | €3,784 | -€11,353 | -75.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €56,307 | €31,516 | -€24,791 | -44.0% |
| Amounts receivable within one year | 40/41 | €37,471 | €17,440 | -€20,030 | -53.5% |
| Trade receivables | 40 | €25,259 | €7,377 | -€17,882 | -70.8% |
| Other amounts receivable | 41 | €12,212 | €10,064 | -€2,148 | -17.6% |
| Cash at bank and in hand | 54/58 | €15,855 | €11,451 | -€4,404 | -27.8% |
| Deferred charges and accrued income | 490/1 | €2,981 | €2,624 | -€357 | -12.0% |
| Total equity and liabilities | 10/49 | €71,894 | €35,750 | -€36,144 | -50.3% |
| Equity | 10/15 | €59,487 | €31,390 | -€28,097 | -47.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €37,900 | €37,900 | = | 0.0% |
| Distributable reserves | 133 | €37,900 | €37,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,587 | -€7,510 | -€28,097 | |
| Amounts payable | 17/49 | €12,407 | €4,360 | -€8,047 | -64.9% |
| Amounts payable within one year | 42/48 | €12,407 | €4,360 | -€8,047 | -64.9% |
| Current portion of amounts payable after more than one year | 42 | €5,385 | - | -€5,385 | |
| Financial debts | 43 | €19 | €19 | = | 0.0% |
| Credit institutions | 430/8 | €19 | €19 | = | 0.0% |
| Trade debts | 44 | €5,007 | €3,775 | -€1,232 | -24.6% |
| Suppliers | 440/4 | €5,007 | €3,775 | -€1,232 | -24.6% |
| Taxes, remuneration and social security | 45 | €1,996 | €392 | -€1,604 | -80.4% |
| Taxes | 450/3 | €1,996 | €392 | -€1,604 | -80.4% |
| Other amounts payable | 47/48 | - | €174 | +€174 | |
| Non-recurring operating income | 76A | - | €7,130 | +€7,130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,297 | €11,353 | +€56 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,130 | - | -€7,130 | |
| Other operating charges | 640/8 | €1,171 | €915 | -€257 | -21.9% |
| Gross operating margin | 9900 | €21,382 | -€15,615 | -€36,997 | |
| Operating profit (loss) | 9901 | €1,784 | -€27,883 | -€29,667 | |
| Financial income | 75/76B | €426 | €16 | -€410 | -96.3% |
| Recurring financial income | 75 | €426 | €16 | -€410 | -96.3% |
| Financial charges | 65/66B | €368 | €217 | -€150 | -40.9% |
| Recurring financial charges | 65 | €368 | €217 | -€150 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €1,842 | -€28,084 | -€29,926 | |
| Income taxes | 67/77 | €604 | €13 | -€591 | -97.8% |
| Profit (loss) for the period | 9904 | €1,238 | -€28,097 | -€29,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,238 | -€28,097 | -€29,335 |
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 12 October 2026 via checked.be.