BAL.POM: 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.
BAL.POM
Largest movements
- Cash -€5,601
down €5,601 (-17.0%), from €32,913 to €27,312
mainly Net result for the year (-€6,764) and Deferred charges and accrued income (-€1,344)
- Tangible fixed assets -€1,400
down €1,400 (-26.1%), from €5,367 to €3,967
- Deferred charges and accrued income +€1,344
new in 2025: €1,344
- Profit (loss) carried forward -€6,764
down €6,764 (-24.7%), from €27,437 to €20,672
- Trade debts +€898
new in 2025: €898
- Gross operating margin -€364
down €364 (-8.6%), from -€4,208 to -€4,571
- Purchases and services +€364
up €364 (+8.6%), from €4,208 to €4,571
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 | €39,023 | €33,157 | -€5,866 | -15.0% |
| Fixed assets | 21/28 | €5,367 | €3,967 | -€1,400 | -26.1% |
| Tangible fixed assets | 22/27 | €5,367 | €3,967 | -€1,400 | -26.1% |
| Land and buildings | 22 | €5,367 | €3,967 | -€1,400 | -26.1% |
| Current assets | 29/58 | €33,656 | €29,190 | -€4,466 | -13.3% |
| Amounts receivable within one year | 40/41 | €743 | €534 | -€209 | -28.1% |
| Other amounts receivable | 41 | €743 | €534 | -€209 | -28.1% |
| Cash at bank and in hand | 54/58 | €32,913 | €27,312 | -€5,601 | -17.0% |
| Deferred charges and accrued income | 490/1 | - | €1,344 | +€1,344 | |
| Total equity and liabilities | 10/49 | €39,023 | €33,157 | -€5,866 | -15.0% |
| Equity | 10/15 | €35,497 | €28,732 | -€6,764 | -19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,437 | €20,672 | -€6,764 | -24.7% |
| Amounts payable | 17/49 | €3,526 | €4,425 | +€898 | +25.5% |
| Amounts payable within one year | 42/48 | €3,526 | €4,425 | +€898 | +25.5% |
| Trade debts | 44 | - | €898 | +€898 | |
| Suppliers | 440/4 | - | €898 | +€898 | |
| Other amounts payable | 47/48 | €3,526 | €3,526 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,208 | €4,571 | +€364 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,400 | €1,400 | = | 0.0% |
| Other operating charges | 640/8 | €879 | €901 | +€23 | +2.6% |
| Gross operating margin | 9900 | -€4,208 | -€4,571 | -€364 | -8.6% |
| Operating profit (loss) | 9901 | -€6,486 | -€6,873 | -€386 | -6.0% |
| Financial income | 75/76B | €207 | €196 | -€11 | -5.5% |
| Recurring financial income | 75 | €207 | €196 | -€11 | -5.5% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,303 | -€6,706 | -€402 | -6.4% |
| Income taxes | 67/77 | €62 | €59 | -€3 | -5.5% |
| Profit (loss) for the period | 9904 | -€6,366 | -€6,764 | -€399 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,366 | -€6,764 | -€399 | -6.3% |
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 7 October 2026 via checked.be.