WALIO: 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.
WALIO
Largest movements
- Cash +€41,918
up €41,918 (+42.9%), from €97,685 to €139,603
mainly Net result for the year (+€83,425) and Depreciation (+€12,067)
- Tangible fixed assets +€14,060
up €14,060 (+35.9%), from €39,145 to €53,206
of which Furniture and vehicles: +€14,060
- Deferred charges and accrued income +€13,345
up €13,345 (+2217.7%), from €602 to €13,946
- Receivables within one year -€10,765
down €10,765 (-59.5%), from €18,083 to €7,318
of which Trade receivables: -€5,853
- Stocks and contracts +€5,632
up €5,632 (+32.9%), from €17,122 to €22,754
- Reserves +€83,420
up €83,420 (+144.5%), from €57,730 to €141,150
- Debts after one year -€11,874
down €11,874 (-28.9%), from €41,110 to €29,236
- Trade debts -€6,944
down €6,944 (-70.0%), from €9,913 to €2,969
- Tax, wage and social debts -€3,363
down €3,363 (-8.4%), from €39,956 to €36,593
of which Taxes: -€18,278
- Other debts +€2,758
up €2,758 (+59.9%), from €4,605 to €7,363
- Gross operating margin +€72,352
up €72,352 (+40.6%), from €178,233 to €250,585
- Staff costs +€36,343
up €36,343 (+40.6%), from €89,551 to €125,893
- Depreciation +€6,081
up €6,081 (+101.6%), from €5,986 to €12,067
- Taxes +€3,666
up €3,666 (+17.1%), from €21,456 to €25,122
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.
Cash bridge derived
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 | €172,636 | €236,827 | +€64,190 | +37.2% |
| Fixed assets | 21/28 | €39,145 | €53,206 | +€14,060 | +35.9% |
| Tangible fixed assets | 22/27 | €39,145 | €53,206 | +€14,060 | +35.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €39,145 | €53,206 | +€14,060 | +35.9% |
| Current assets | 29/58 | €133,491 | €183,621 | +€50,130 | +37.6% |
| Stocks and contracts in progress | 3 | €17,122 | €22,754 | +€5,632 | +32.9% |
| Stocks | 30/36 | €17,122 | €22,754 | +€5,632 | +32.9% |
| Amounts receivable within one year | 40/41 | €18,083 | €7,318 | -€10,765 | -59.5% |
| Trade receivables | 40 | €11,843 | €5,990 | -€5,853 | -49.4% |
| Other amounts receivable | 41 | €6,240 | €1,328 | -€4,912 | -78.7% |
| Cash at bank and in hand | 54/58 | €97,685 | €139,603 | +€41,918 | +42.9% |
| Deferred charges and accrued income | 490/1 | €602 | €13,946 | +€13,345 | +2217.7% |
| Total equity and liabilities | 10/49 | €172,636 | €236,827 | +€64,190 | +37.2% |
| Equity | 10/15 | €63,734 | €147,160 | +€83,425 | +130.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €57,730 | €141,150 | +€83,420 | +144.5% |
| Distributable reserves | 133 | €57,730 | €141,150 | +€83,420 | +144.5% |
| Profit (loss) carried forward | 14 | €4 | €10 | +€5 | +119.4% |
| Amounts payable | 17/49 | €108,902 | €89,667 | -€19,235 | -17.7% |
| Amounts payable after more than one year | 17 | €41,110 | €29,236 | -€11,874 | -28.9% |
| Financial debts | 170/4 | €41,110 | €29,236 | -€11,874 | -28.9% |
| Amounts payable within one year | 42/48 | €67,622 | €60,299 | -€7,323 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €13,148 | €13,374 | +€226 | +1.7% |
| Trade debts | 44 | €9,913 | €2,969 | -€6,944 | -70.0% |
| Suppliers | 440/4 | €9,913 | €2,969 | -€6,944 | -70.0% |
| Taxes, remuneration and social security | 45 | €39,956 | €36,593 | -€3,363 | -8.4% |
| Taxes | 450/3 | €31,238 | €12,960 | -€18,278 | -58.5% |
| Remuneration and social security | 454/9 | €8,718 | €23,633 | +€14,915 | +171.1% |
| Other amounts payable | 47/48 | €4,605 | €7,363 | +€2,758 | +59.9% |
| Accrued charges and deferred income | 492/3 | €170 | €132 | -€38 | -22.2% |
| Remuneration, social security and pensions | 62 | €89,551 | €125,893 | +€36,343 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,986 | €12,067 | +€6,081 | +101.6% |
| Other operating charges | 640/8 | €811 | €2,027 | +€1,216 | +150.0% |
| Gross operating margin | 9900 | €178,233 | €250,585 | +€72,352 | +40.6% |
| Operating profit (loss) | 9901 | €81,885 | €110,598 | +€28,713 | +35.1% |
| Financial income | 75/76B | €208 | €103 | -€105 | -50.4% |
| Recurring financial income | 75 | €208 | €103 | -€105 | -50.4% |
| Financial charges | 65/66B | €2,902 | €2,154 | -€749 | -25.8% |
| Recurring financial charges | 65 | €2,902 | €2,154 | -€749 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €79,191 | €108,547 | +€29,356 | +37.1% |
| Income taxes | 67/77 | €21,456 | €25,122 | +€3,666 | +17.1% |
| Profit (loss) for the period | 9904 | €57,734 | €83,425 | +€25,691 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,734 | €83,425 | +€25,691 | +44.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.