BAILLIMMO: 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.
BAILLIMMO
Largest movements
- Tangible fixed assets -€58,409
down €58,409 (-10.1%), from €576,103 to €517,694
of which Land and buildings: -€57,475
- Cash +€15,622
up €15,622 (+45.7%), from €34,162 to €49,784
mainly Depreciation (+€58,409) and Deferred charges and accrued income (+€6,568)
- Deferred charges and accrued income -€6,568
down €6,568 (-54.4%), from €12,081 to €5,512
- Revaluation surpluses -€34,138
down €34,138 (-12.7%), from €269,771 to €235,633
- Reserves +€34,138
up €34,138 (+8.7%), from €392,992 to €427,131
of which Non-distributable reserves: +€34,138
- Profit (loss) carried forward -€25,631
down €25,631 (-24.5%), from -€104,702 to -€130,334
- Trade debts -€16,472
down €16,472 (-93.5%), from €17,620 to €1,148
- Current portion of long-term debt -€13,075
no longer reported in 2025 (was €13,075)
- Gross operating margin +€19,924
up €19,924 (+69.0%), from €28,871 to €48,795
- Depreciation -€1,495
down €1,495 (-2.5%), from €59,903 to €58,409
- Taxes +€938
up €938, from -€827 to €111
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 | €622,345 | €573,078 | -€49,267 | -7.9% |
| Fixed assets | 21/28 | €576,103 | €517,694 | -€58,409 | -10.1% |
| Tangible fixed assets | 22/27 | €576,103 | €517,694 | -€58,409 | -10.1% |
| Land and buildings | 22 | €574,900 | €517,425 | -€57,475 | -10.0% |
| Furniture and vehicles | 24 | €1,203 | €269 | -€933 | -77.6% |
| Current assets | 29/58 | €46,242 | €55,384 | +€9,142 | +19.8% |
| Amounts receivable within one year | 40/41 | - | €88 | +€88 | |
| Trade receivables | 40 | - | €88 | +€88 | |
| Cash at bank and in hand | 54/58 | €34,162 | €49,784 | +€15,622 | +45.7% |
| Deferred charges and accrued income | 490/1 | €12,081 | €5,512 | -€6,568 | -54.4% |
| Total equity and liabilities | 10/49 | €622,345 | €573,078 | -€49,267 | -7.9% |
| Equity | 10/15 | €577,267 | €551,635 | -€25,631 | -4.4% |
| Contributions | 10/11 | €19,206 | €19,206 | = | 0.0% |
| Revaluation surpluses | 12 | €269,771 | €235,633 | -€34,138 | -12.7% |
| Reserves | 13 | €392,992 | €427,131 | +€34,138 | +8.7% |
| Non-distributable reserves | 130/1 | €344,229 | €378,367 | +€34,138 | +9.9% |
| Reserves not available under the articles | 1311 | €344,229 | €378,367 | +€34,138 | +9.9% |
| Distributable reserves | 133 | €48,763 | €48,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,702 | -€130,334 | -€25,631 | -24.5% |
| Amounts payable | 17/49 | €45,078 | €21,443 | -€23,635 | -52.4% |
| Amounts payable within one year | 42/48 | €42,779 | €19,144 | -€23,635 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €13,075 | - | -€13,075 | |
| Trade debts | 44 | €17,620 | €1,148 | -€16,472 | -93.5% |
| Suppliers | 440/4 | €17,620 | €1,148 | -€16,472 | -93.5% |
| Taxes, remuneration and social security | 45 | €170 | €110 | -€60 | -35.3% |
| Taxes | 450/3 | €170 | €110 | -€60 | -35.3% |
| Other amounts payable | 47/48 | €11,915 | €17,886 | +€5,971 | +50.1% |
| Accrued charges and deferred income | 492/3 | €2,299 | €2,299 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,903 | €58,409 | -€1,495 | -2.5% |
| Other operating charges | 640/8 | €15,858 | €15,811 | -€47 | -0.3% |
| Gross operating margin | 9900 | €28,871 | €48,795 | +€19,924 | +69.0% |
| Operating profit (loss) | 9901 | -€46,891 | -€25,425 | +€21,466 | +45.8% |
| Financial income | 75/76B | €246 | €113 | -€133 | -54.1% |
| Recurring financial income | 75 | €246 | €113 | -€133 | -54.1% |
| Financial charges | 65/66B | €630 | €209 | -€420 | -66.8% |
| Recurring financial charges | 65 | €630 | €209 | -€420 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,274 | -€25,521 | +€21,753 | +46.0% |
| Income taxes | 67/77 | -€827 | €111 | +€938 | |
| Profit (loss) for the period | 9904 | -€46,447 | -€25,631 | +€20,816 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,447 | -€25,631 | +€20,816 | +44.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.