Walifornia: 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.
Walifornia
Largest movements
- Tangible fixed assets +€11,612
up €11,612 (+20.4%), from €56,828 to €68,440
of which Furniture and vehicles: +€14,724
- Cash +€5,303
up €5,303 (+187%), from €2,829 to €8,131
mainly Other debts (+€29,470) and Depreciation (+€16,838)
- Deferred charges and accrued income -€1,049
down €1,049 (-50.4%), from €2,083 to €1,034
- Other debts +€29,470
up €29,470 (+49.4%), from €59,607 to €89,077
- Profit (loss) carried forward -€12,403
new in 2025: -€12,403
- Tax, wage and social debts -€1,010
no longer reported in 2025 (was €1,010)
- Gross operating margin -€10,999
down €10,999 (-67.4%), from €16,325 to €5,326
- Depreciation +€8,050
up €8,050 (+91.6%), from €8,788 to €16,838
- Other operating charges -€1,935
down €1,935 (-69.5%), from €2,782 to €848
- Taxes -€1,010
down €1,010 (-100%), from €1,010 to €0
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 | €69,857 | €86,176 | +€16,319 | +23.4% |
| Fixed assets | 21/28 | €56,828 | €68,440 | +€11,612 | +20.4% |
| Tangible fixed assets | 22/27 | €56,828 | €68,440 | +€11,612 | +20.4% |
| Land and buildings | 22 | €14,000 | €14,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,117 | €17,004 | -€3,112 | -15.5% |
| Furniture and vehicles | 24 | €22,711 | €37,436 | +€14,724 | +64.8% |
| Current assets | 29/58 | €13,029 | €17,736 | +€4,707 | +36.1% |
| Amounts receivable within one year | 40/41 | €8,117 | €8,571 | +€454 | +5.6% |
| Trade receivables | 40 | €2,630 | €6,626 | +€3,996 | +152% |
| Other amounts receivable | 41 | €5,487 | €1,945 | -€3,542 | -64.6% |
| Cash at bank and in hand | 54/58 | €2,829 | €8,131 | +€5,303 | +187% |
| Deferred charges and accrued income | 490/1 | €2,083 | €1,034 | -€1,049 | -50.4% |
| Total equity and liabilities | 10/49 | €69,857 | €86,176 | +€16,319 | +23.4% |
| Equity | 10/15 | €9,241 | -€3,162 | -€12,403 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,041 | €3,041 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,181 | €1,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,403 | -€12,403 | |
| Amounts payable | 17/49 | €60,616 | €89,339 | +€28,722 | +47.4% |
| Amounts payable within one year | 42/48 | €60,616 | €89,339 | +€28,722 | +47.4% |
| Trade debts | 44 | €0 | €262 | +€262 | |
| Suppliers | 440/4 | €0 | €262 | +€262 | |
| Taxes, remuneration and social security | 45 | €1,010 | - | -€1,010 | |
| Taxes | 450/3 | €1,010 | - | -€1,010 | |
| Other amounts payable | 47/48 | €59,607 | €89,077 | +€29,470 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,788 | €16,838 | +€8,050 | +91.6% |
| Other operating charges | 640/8 | €2,782 | €848 | -€1,935 | -69.5% |
| Gross operating margin | 9900 | €16,325 | €5,326 | -€10,999 | -67.4% |
| Operating profit (loss) | 9901 | €4,755 | -€12,360 | -€17,115 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.4% |
| Financial charges | 65/66B | €115 | €43 | -€71 | -62.1% |
| Recurring financial charges | 65 | €115 | €43 | -€71 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €4,640 | -€12,403 | -€17,044 | |
| Income taxes | 67/77 | €1,010 | €0 | -€1,010 | -100% |
| Profit (loss) for the period | 9904 | €3,631 | -€12,403 | -€16,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,631 | -€12,403 | -€16,034 |
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 15 October 2026 via checked.be.