WIM ALLARY: 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.
WIM ALLARY
Largest movements
- Cash +€4,612
up €4,612 (+117%), from €3,958 to €8,570
mainly Net result for the year (+€9,221) and Trade debts (+€7,973)
- Debts after one year -€11,686
down €11,686 (-5.4%), from €217,732 to €206,046
of which Financial debts: -€14,000
- Reserves +€9,000
up €9,000 (+75.0%), from €12,000 to €21,000
- Trade debts +€7,973
up €7,973 (+272%), from €2,931 to €10,904
- Gross operating margin -€2,199
down €2,199 (-14.0%), from €15,727 to €13,528
- Taxes +€466
up €466 (+13.3%), from €3,516 to €3,982
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 | €254,826 | €259,897 | +€5,071 | +2.0% |
| Fixed assets | 21/28 | €243,732 | €243,732 | = | 0.0% |
| Financial fixed assets | 28 | €243,732 | €243,732 | = | 0.0% |
| Current assets | 29/58 | €11,094 | €16,165 | +€5,071 | +45.7% |
| Cash at bank and in hand | 54/58 | €3,958 | €8,570 | +€4,612 | +117% |
| Deferred charges and accrued income | 490/1 | €7,136 | €7,595 | +€459 | +6.4% |
| Total equity and liabilities | 10/49 | €254,826 | €259,897 | +€5,071 | +2.0% |
| Equity | 10/15 | €15,165 | €24,386 | +€9,221 | +60.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €21,000 | +€9,000 | +75.0% |
| Distributable reserves | 133 | €12,000 | €21,000 | +€9,000 | +75.0% |
| Profit (loss) carried forward | 14 | €165 | €386 | +€221 | +134% |
| Amounts payable | 17/49 | €239,661 | €235,511 | -€4,150 | -1.7% |
| Amounts payable after more than one year | 17 | €217,732 | €206,046 | -€11,686 | -5.4% |
| Financial debts | 170/4 | €217,732 | €203,732 | -€14,000 | -6.4% |
| Other amounts payable | 178/9 | - | €2,314 | +€2,314 | |
| Amounts payable within one year | 42/48 | €21,929 | €29,289 | +€7,360 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | €12,000 | -€2,000 | -14.3% |
| Trade debts | 44 | €2,931 | €10,904 | +€7,973 | +272% |
| Suppliers | 440/4 | €2,931 | €10,904 | +€7,973 | +272% |
| Taxes, remuneration and social security | 45 | €4,998 | €6,385 | +€1,387 | +27.8% |
| Taxes | 450/3 | €4,998 | €6,385 | +€1,387 | +27.8% |
| Accrued charges and deferred income | 492/3 | - | €176 | +€176 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €15,727 | €13,528 | -€2,199 | -14.0% |
| Operating profit (loss) | 9901 | €15,727 | €13,402 | -€2,325 | -14.8% |
| Financial charges | 65/66B | €46 | €199 | +€153 | +333% |
| Recurring financial charges | 65 | €46 | €199 | +€153 | +333% |
| Profit (loss) for the period before taxes | 9903 | €15,681 | €13,203 | -€2,478 | -15.8% |
| Income taxes | 67/77 | €3,516 | €3,982 | +€466 | +13.3% |
| Profit (loss) for the period | 9904 | €12,165 | €9,221 | -€2,944 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,165 | €9,221 | -€2,944 | -24.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.