WALION: 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.
WALION
Largest movements
- Cash +€32,588
up €32,588 (+2545932.0%), from €1 to €32,589
mainly Receivables within one year (+€11,551) and Tax, wage and social debts (+€11,535)
- Receivables within one year -€11,551
down €11,551 (-68.9%), from €16,764 to €5,212
of which Other amounts receivable: -€11,521
- Tangible fixed assets -€655
down €655 (-41.1%), from €1,595 to €940
- Tax, wage and social debts +€11,535
up €11,535 (+280.0%), from €4,119 to €15,654
of which Taxes: +€11,964
- Profit (loss) carried forward +€7,002
up €7,002 (+73.7%), from €9,504 to €16,506
- Trade debts +€1,788
up €1,788 (+144.6%), from €1,236 to €3,024
- Gross operating margin -€12,923
down €12,923 (-60.0%), from €21,526 to €8,603
- Staff costs -€10,027
no longer reported in 2025 (was €10,027)
- Other operating charges -€810
no longer reported in 2025 (was €810)
- Depreciation +€285
up €285 (+77.2%), from €370 to €655
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 | €18,359 | €38,742 | +€20,382 | +111.0% |
| Fixed assets | 21/28 | €1,595 | €940 | -€655 | -41.1% |
| Tangible fixed assets | 22/27 | €1,595 | €940 | -€655 | -41.1% |
| Furniture and vehicles | 24 | €1,595 | €940 | -€655 | -41.1% |
| Current assets | 29/58 | €16,765 | €37,802 | +€21,037 | +125.5% |
| Amounts receivable within one year | 40/41 | €16,764 | €5,212 | -€11,551 | -68.9% |
| Trade receivables | 40 | €5,102 | €5,071 | -€31 | -0.6% |
| Other amounts receivable | 41 | €11,662 | €141 | -€11,521 | -98.8% |
| Cash at bank and in hand | 54/58 | €1 | €32,589 | +€32,588 | +2545932.0% |
| Total equity and liabilities | 10/49 | €18,359 | €38,742 | +€20,382 | +111.0% |
| Equity | 10/15 | €13,004 | €20,006 | +€7,002 | +53.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,504 | €16,506 | +€7,002 | +73.7% |
| Amounts payable | 17/49 | €5,356 | €18,736 | +€13,380 | +249.8% |
| Amounts payable within one year | 42/48 | €5,356 | €18,736 | +€13,380 | +249.8% |
| Trade debts | 44 | €1,236 | €3,024 | +€1,788 | +144.6% |
| Suppliers | 440/4 | €1,236 | €3,024 | +€1,788 | +144.6% |
| Taxes, remuneration and social security | 45 | €4,119 | €15,654 | +€11,535 | +280.0% |
| Taxes | 450/3 | €3,690 | €15,654 | +€11,964 | +324.3% |
| Remuneration and social security | 454/9 | €430 | - | -€430 | |
| Other amounts payable | 47/48 | - | €57 | +€57 | |
| Remuneration, social security and pensions | 62 | €10,027 | - | -€10,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €655 | +€285 | +77.2% |
| Other operating charges | 640/8 | €810 | - | -€810 | |
| Gross operating margin | 9900 | €21,526 | €8,603 | -€12,923 | -60.0% |
| Operating profit (loss) | 9901 | €10,319 | €7,949 | -€2,371 | -23.0% |
| Financial charges | 65/66B | €815 | €947 | +€131 | +16.1% |
| Recurring financial charges | 65 | €815 | €947 | +€131 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €9,504 | €7,002 | -€2,502 | -26.3% |
| Profit (loss) for the period | 9904 | €9,504 | €7,002 | -€2,502 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,504 | €7,002 | -€2,502 | -26.3% |
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 5 October 2026 via checked.be.