BAILLIMO: 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.
What changed
BAILLIMO
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€69,970
2024 · €51,769+€18,201
Equity
€1.9m
2024 · €1.8m+€69,970
Cash
€219,345
2024 · €200,858+€18,486
Balance sheet total
€1.9m
2024 · €1.9m+€59,148
Largest movements
Assets
- Current investments +€33,672
up €33,672 (+2.3%), from €1.5m to €1.5m
- Tangible fixed assets +€33,033
up €33,033 (+18.6%), from €177,474 to €210,508
of which Plant, machinery and equipment: +€44,293
- Receivables within one year -€25,201
down €25,201 (-71.8%), from €35,111 to €9,910
Equity and liabilities
- Profit (loss) carried forward +€77,020
up €77,020 (+28.3%), from €272,479 to €349,499
Income statement
- Financial income +€32,861
up €32,861 (+173.0%), from €18,997 to €51,858
- Gross operating margin -€10,927
down €10,927 (-14.4%), from €76,020 to €65,092
- Taxes +€6,714
up €6,714 (+29.0%), from €23,184 to €29,898
- Other operating charges -€5,872
down €5,872 (-52.8%), from €11,114 to €5,241
- Depreciation +€1,483
up €1,483 (+13.1%), from €11,304 to €12,787
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.
Result 2024
€51,769
Gross operating margin
-€10,927
Depreciation
-€1,483
Other operating charges
+€5,872
Financial income
+€32,861
Financial charges
-€1,409
Taxes
-€6,714
Result 2025
€69,970
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.
From operations
+€97,978
Investment
-€79,491
Financing
€0
Cash 2024
€200,858
From operations (derived)
+€97,978
Net result for the year
+€69,970
Depreciation
+€12,787
Receivables within one year
+€25,201
Deferred charges and accrued income
+€842
Provisions
-€3,701
Trade debts
+€1,756
Tax, wage and social debts
-€3,520
Other debts
-€257
Accrued charges and deferred income
-€5,100
Investment (derived)
-€79,491
Investment in fixed assets (net)
-€45,820
Current investments
-€33,672
Cash 2025
€219,345
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,866,733 | €1,925,881 | +€59,148 | +3.2% |
| Fixed assets | 21/28 | €177,474 | €210,508 | +€33,033 | +18.6% |
| Tangible fixed assets | 22/27 | €177,474 | €210,508 | +€33,033 | +18.6% |
| Land and buildings | 22 | €173,030 | €162,288 | -€10,742 | -6.2% |
| Plant, machinery and equipment | 23 | €3,063 | €47,356 | +€44,293 | +1446.2% |
| Furniture and vehicles | 24 | €1,382 | €864 | -€518 | -37.5% |
| Current assets | 29/58 | €1,689,258 | €1,715,374 | +€26,115 | +1.5% |
| Amounts receivable within one year | 40/41 | €35,111 | €9,910 | -€25,201 | -71.8% |
| Other amounts receivable | 41 | €35,111 | €9,910 | -€25,201 | -71.8% |
| Current investments | 50/53 | €1,450,954 | €1,484,626 | +€33,672 | +2.3% |
| Cash at bank and in hand | 54/58 | €200,858 | €219,345 | +€18,486 | +9.2% |
| Deferred charges and accrued income | 490/1 | €2,335 | €1,494 | -€842 | -36.0% |
| Total equity and liabilities | 10/49 | €1,866,733 | €1,925,881 | +€59,148 | +3.2% |
| Equity | 10/15 | €1,829,771 | €1,899,742 | +€69,970 | +3.8% |
| Contributions | 10/11 | €1,247,724 | €1,247,724 | = | 0.0% |
| Capital | 10 | €1,247,724 | €1,247,724 | = | 0.0% |
| Issued capital | 100 | €1,247,724 | €1,247,724 | = | 0.0% |
| Reserves | 13 | €309,569 | €302,519 | -€7,050 | -2.3% |
| Non-distributable reserves | 130/1 | €280,802 | €284,855 | +€4,054 | +1.4% |
| Legal reserve | 130 | €51,352 | €55,405 | +€4,054 | +7.9% |
| Reserves not available under the articles | 1311 | €229,450 | €229,450 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,725 | €15,621 | -€11,104 | -41.5% |
| Distributable reserves | 133 | €2,042 | €2,042 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272,479 | €349,499 | +€77,020 | +28.3% |
| Provisions and deferred taxes | 16 | €8,908 | €5,207 | -€3,701 | -41.5% |
| Deferred taxes | 168 | €8,908 | €5,207 | -€3,701 | -41.5% |
| Amounts payable | 17/49 | €28,053 | €20,933 | -€7,121 | -25.4% |
| Amounts payable within one year | 42/48 | €22,953 | €20,933 | -€2,021 | -8.8% |
| Trade debts | 44 | €1,632 | €3,388 | +€1,756 | +107.6% |
| Suppliers | 440/4 | €1,632 | €3,388 | +€1,756 | +107.6% |
| Taxes, remuneration and social security | 45 | €17,870 | €14,350 | -€3,520 | -19.7% |
| Taxes | 450/3 | €17,870 | €14,350 | -€3,520 | -19.7% |
| Other amounts payable | 47/48 | €3,451 | €3,194 | -€257 | -7.4% |
| Accrued charges and deferred income | 492/3 | €5,100 | - | -€5,100 | |
| Non-recurring operating income | 76A | €10,177 | - | -€10,177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,304 | €12,787 | +€1,483 | +13.1% |
| Other operating charges | 640/8 | €11,114 | €5,241 | -€5,872 | -52.8% |
| Gross operating margin | 9900 | €76,020 | €65,092 | -€10,927 | -14.4% |
| Operating profit (loss) | 9901 | €53,602 | €47,064 | -€6,538 | -12.2% |
| Financial income | 75/76B | €18,997 | €51,858 | +€32,861 | +173.0% |
| Recurring financial income | 75 | €18,997 | €51,858 | +€32,861 | +173.0% |
| Financial charges | 65/66B | €1,347 | €2,756 | +€1,409 | +104.6% |
| Recurring financial charges | 65 | €1,347 | €2,482 | +€1,135 | +84.3% |
| Non-recurring financial charges | 66B | - | €274 | +€274 | |
| Profit (loss) for the period before taxes | 9903 | €71,252 | €96,167 | +€24,915 | +35.0% |
| Transfer from deferred taxes | 780 | €3,701 | €3,701 | = | 0.0% |
| Income taxes | 67/77 | €23,184 | €29,898 | +€6,714 | +29.0% |
| Profit (loss) for the period | 9904 | €51,769 | €69,970 | +€18,201 | +35.2% |
| Transfer from tax-exempt reserves | 789 | €11,104 | €11,104 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,873 | €81,074 | +€18,201 | +28.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.