WALILI: 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.
WALILI
Largest movements
- Cash +€38,554
up €38,554 (+85.0%), from €45,374 to €83,927
mainly Other debts (+€13,331) and Tax, wage and social debts (+€10,623)
- Tangible fixed assets -€8,174
down €8,174 (-25.0%), from €32,685 to €24,511
of which Furniture and vehicles: -€6,424
- Receivables within one year -€1,597
down €1,597 (-81.7%), from €1,956 to €358
of which Trade receivables: -€1,522
- Other debts +€13,331
up €13,331 (+92.9%), from €14,354 to €27,685
- Tax, wage and social debts +€10,623
up €10,623 (+46.7%), from €22,751 to €33,374
of which Taxes: +€5,727
- Trade debts +€5,320
up €5,320 (+33.0%), from €16,124 to €21,444
- Profit (loss) carried forward +€3,965
up €3,965 (+25.0%), from €15,850 to €19,815
- Current portion of long-term debt -€2,538
down €2,538 (-56.4%), from €4,502 to €1,964
- Other operating charges +€10,159
up €10,159 (+121.6%), from €8,355 to €18,514
- Gross operating margin +€4,082
up €4,082 (+4.1%), from €98,493 to €102,575
- Taxes +€4,067
up €4,067 (+1543.9%), from €263 to €4,331
- Staff costs -€3,884
down €3,884 (-5.5%), from €70,481 to €66,597
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,949 | €124,687 | +€28,737 | +30.0% |
| Fixed assets | 21/28 | €38,685 | €30,511 | -€8,174 | -21.1% |
| Tangible fixed assets | 22/27 | €32,685 | €24,511 | -€8,174 | -25.0% |
| Plant, machinery and equipment | 23 | €13,559 | €11,809 | -€1,750 | -12.9% |
| Furniture and vehicles | 24 | €19,126 | €12,702 | -€6,424 | -33.6% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €57,264 | €94,176 | +€36,912 | +64.5% |
| Stocks and contracts in progress | 3 | €9,013 | €9,840 | +€827 | +9.2% |
| Stocks | 30/36 | €9,013 | €9,840 | +€827 | +9.2% |
| Amounts receivable within one year | 40/41 | €1,956 | €358 | -€1,597 | -81.7% |
| Trade receivables | 40 | €1,522 | - | -€1,522 | |
| Other amounts receivable | 41 | €434 | €358 | -€75 | -17.4% |
| Cash at bank and in hand | 54/58 | €45,374 | €83,927 | +€38,554 | +85.0% |
| Deferred charges and accrued income | 490/1 | €921 | €50 | -€872 | -94.6% |
| Total equity and liabilities | 10/49 | €95,949 | €124,687 | +€28,737 | +30.0% |
| Equity | 10/15 | €36,255 | €40,220 | +€3,965 | +10.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,850 | €19,815 | +€3,965 | +25.0% |
| Amounts payable | 17/49 | €59,695 | €84,467 | +€24,772 | +41.5% |
| Amounts payable after more than one year | 17 | €1,964 | - | -€1,964 | |
| Financial debts | 170/4 | €1,964 | - | -€1,964 | |
| Amounts payable within one year | 42/48 | €57,731 | €84,467 | +€26,736 | +46.3% |
| Current portion of amounts payable after more than one year | 42 | €4,502 | €1,964 | -€2,538 | -56.4% |
| Trade debts | 44 | €16,124 | €21,444 | +€5,320 | +33.0% |
| Suppliers | 440/4 | €16,124 | €21,444 | +€5,320 | +33.0% |
| Taxes, remuneration and social security | 45 | €22,751 | €33,374 | +€10,623 | +46.7% |
| Taxes | 450/3 | €9,677 | €15,404 | +€5,727 | +59.2% |
| Remuneration and social security | 454/9 | €13,074 | €17,970 | +€4,895 | +37.4% |
| Other amounts payable | 47/48 | €14,354 | €27,685 | +€13,331 | +92.9% |
| Remuneration, social security and pensions | 62 | €70,481 | €66,597 | -€3,884 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,568 | €8,174 | +€607 | +8.0% |
| Other operating charges | 640/8 | €8,355 | €18,514 | +€10,159 | +121.6% |
| Gross operating margin | 9900 | €98,493 | €102,575 | +€4,082 | +4.1% |
| Operating profit (loss) | 9901 | €12,090 | €9,289 | -€2,800 | -23.2% |
| Financial income | 75/76B | €16 | €1 | -€14 | -93.2% |
| Recurring financial income | 75 | €16 | €1 | -€14 | -93.2% |
| Financial charges | 65/66B | €1,743 | €994 | -€749 | -42.9% |
| Recurring financial charges | 65 | €1,743 | €994 | -€749 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €10,362 | €8,296 | -€2,066 | -19.9% |
| Income taxes | 67/77 | €263 | €4,331 | +€4,067 | +1543.9% |
| Profit (loss) for the period | 9904 | €10,099 | €3,965 | -€6,133 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,099 | €3,965 | -€6,133 | -60.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.