I own a Firestorm (Bersa) version of Walther and a Makarov 9x18
I actually own both a .32 and a .380 Firestorm (Bersa variant), a Makarov IJ-70 in 9x18, and 3 CZ-83s in various calibers (.32, .380, and 9x18).
I think all are nice weapons. To be comfortable the Makarov needs a rubber grip. I have a really nice rubber grip (from Pierce I think) that wraps around the back. Really comfortable.
However, the Makarov is rather thick, fat and chunky and not good for IWB carry, which is my preferred mode. Likewise the CZ-83 is no picknick to conceal and carry. Rather fat, IMO. However, the CZ-shoots better and more accurate than any other handgun I've ever shot. This is true in all calibers, but the 9x18 is the most accurate of my CZ-83s.
The Firestorms are thinner and lighter and much easier to carry. Yet still heavy enough to control recoil.
Stopping Potential?
IMO the 9x18 is the same diff as a .38 Spl if you shoot the hotter Mak ammo like 115 gr Silver Bears, but you'll need or want a stiffer recoil Spring upgrade from Wolf, if you want to shoot that hotter ammo.
Standard 95 gr 9x18 ammo is dandy with the stock Mak spring and it has a stopping potential similar to .380 +P.
However, let me point out here that .380 and .38 Spl have proven to be very similar to each other in real world shootings. Some say the .380 is better based on their stats. Others say the .38 Spl is better based on their stats.
I think it's fair to say that both the .380 and the 9x18 are similar to .38 Spl in stopping potential. The 9x18 undeniably has a bit more poop than the .380, but is it really enough to matter? The greater issue is ammo cost. I've found 9x18 ammo to be incredibly cheap. The Silver Bear stuff and some others are good and cheap. However, I'd avoid Wolf ammo (dirty).
The .32 ACP (my normal carry gun in a Firestorm) is rather anemic compared to a .380, and especially compared to a 9x18. However, the .32 ACP is easy on my arthritic hands and much better than no gun at all. I prefer the Fiocchi JHP for my .32 ACP because it is second most powerful after Corbon .32. The Fiocchi does not expand quite as much as Corbon, but penetrates more (about 10" total).
The Walther would be much easier to carry, IMO. The Makarov is much more powerful since you are comparing a .32 ACP to a 9x18. No matter what anyone tells you, 9x18 ammo is cheap and plentiful online and even at my local gun store. Well, one gun store. The other doesn't carry it.
Honestly, I'd suggest you get a .380 Firestorm or Bersa. They can handle JHPs well and carry fairly easy. If you get a compact concealed carry version of the Bersa .380, then it will carry very easy. The price is right on Firestorms and Bersas too.