"WALUNG": 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.
"WALUNG"
Largest movements
- Cash -€2,288
down €2,288 (-40.4%), from €5,658 to €3,370
mainly Other debts (-€1,417) and Net result for the year (-€1,091)
- Other debts -€1,417
down €1,417 (-14.3%), from €9,923 to €8,506
- Profit (loss) carried forward -€1,091
down €1,091 (-16.3%), from -€6,690 to -€7,780
- Tax, wage and social debts +€635
new in 2025: €635
- Trade debts -€436
down €436 (-85.0%), from €513 to €77
- Gross operating margin +€1,630
up €1,630 (+61.6%), from -€2,646 to -€1,016
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 | €5,746 | €3,438 | -€2,309 | -40.2% |
| Current assets | 29/58 | €5,746 | €3,438 | -€2,309 | -40.2% |
| Stocks and contracts in progress | 3 | €68 | €68 | = | 0.0% |
| Stocks | 30/36 | €68 | €68 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20 | - | -€20 | |
| Other amounts receivable | 41 | €20 | - | -€20 | |
| Cash at bank and in hand | 54/58 | €5,658 | €3,370 | -€2,288 | -40.4% |
| Total equity and liabilities | 10/49 | €5,746 | €3,438 | -€2,309 | -40.2% |
| Equity | 10/15 | -€4,690 | -€5,780 | -€1,091 | -23.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,690 | -€7,780 | -€1,091 | -16.3% |
| Amounts payable | 17/49 | €10,436 | €9,218 | -€1,218 | -11.7% |
| Amounts payable within one year | 42/48 | €10,436 | €9,218 | -€1,218 | -11.7% |
| Trade debts | 44 | €513 | €77 | -€436 | -85.0% |
| Suppliers | 440/4 | €513 | €77 | -€436 | -85.0% |
| Taxes, remuneration and social security | 45 | - | €635 | +€635 | |
| Taxes | 450/3 | - | €635 | +€635 | |
| Other amounts payable | 47/48 | €9,923 | €8,506 | -€1,417 | -14.3% |
| Gross operating margin | 9900 | -€2,646 | -€1,016 | +€1,630 | +61.6% |
| Operating profit (loss) | 9901 | -€2,646 | -€1,016 | +€1,630 | +61.6% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.1% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,719 | -€1,091 | +€1,629 | +59.9% |
| Profit (loss) for the period | 9904 | -€2,719 | -€1,091 | +€1,629 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,719 | -€1,091 | +€1,629 | +59.9% |
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 4 October 2026 via checked.be.