Wallbox NV-A 2026年年度报告和过渡报告

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934. YesNo Note‑Checking the box above will not relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the SecuritiesExchange Act of 1934 from their obligations under those Sections. Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. YesNo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S‑T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files). YesNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non‑accelerated filer, or an emerginggrowth company. See the definitions of “large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule 12b‑2of the Exchange Act. If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards †provided pursuant to Section 13(a) of the Exchange Act. † The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting StandardsBoard to its Accounting Standards Codification after April 5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of the Sarbanes‑Oxley Act (15 U.S.C. 7262(b)) by the registeredpublic accounting firm that prepared or issued its audit report. If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements. Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive‑basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D‑1(b). U.S. GAAPInternational Financial Reporting Standardsas issued by the International AccountingStandards BoardOther If “Other” has been checked in response to the previous question indicate by check mark which financial statement item the registranthas elected to follow. Item 17Item 18 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b‑2 of the ExchangeAct). YesNo TABLE OF CONTENTS PagePRESENTATION OF FINANCIAL AND OTHER INFORMATION1CAUTIONARY STATEMENT REGARDING FORWARD‑LOOKING STATEMENTS4PART I5ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS5ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE5ITEM 3. KEY INFORMATION5ITEM 4. INFORMATION ON THE COMPANY37ITEM 4A. UNRESOLVED STAFF COMMENTS49ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS49ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES68ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS78ITEM 8. FINANCIAL INFORMATION81ITEM 9. THE OFFER AND LISTING82ITEM 10. ADDITIONAL INFORMATION82ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK88ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES89PART II90ITEM 13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES90ITEM 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS90ITEM 15. CONTROLS AND PROCEDURES90ITEM 16. [RESERVED]92ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT92ITEM 16B. CODE OF ETHICS92ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES92ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES93ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS93ITEM 16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT93ITEM 16G. CORPORATE GOVERNANCE93ITEM 16H. MINE SAFETY DISCLOSURE94ITEM 16I. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS94ITEM 16J. INSIDER TRADING POLICIES94ITEM 16K. CYBERSECURITY94PART III96ITEM 17. FINANCIAL STATEMENTS96ITEM 18. FINANCIAL STATEMENTS96ITEM 19. EXHIBITS96SIGNATURES99CONSOLIDATED FINANCIAL STATEMENTSF-1 PRESENTATION OF FINANCIAL AND OTHER INFORMATION We report under International Financial Reporting Standards (IFRS) as issued by the International Accounting StandardsBoard (IASB). General Information Our consolidated f