Bala Consult: what changed
Two financial 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.
Bala Consult
Largest movements
- Cash -€11,532
down €11,532 (-23.6%), from €48,940 to €37,408
mainly Investment in fixed assets (net) (-€27,894) and Debts after one year (-€6,250)
- Tangible fixed assets +€10,774
up €10,774 (+18.5%), from €58,353 to €69,127
of which Furniture and vehicles: +€17,091
- Receivables within one year -€2,128
down €2,128 (-71.8%), from €2,965 to €836
of which Other amounts receivable: -€1,418
- Stocks and contracts -€1,565
down €1,565 (-8.4%), from €18,606 to €17,040
- Profit (loss) carried forward +€8,643
up €8,643 (+19.7%), from €43,957 to €52,600
- Debts after one year -€6,250
no longer reported in 2025 (was €6,250)
- Other debts -€4,914
down €4,914 (-14.6%), from €33,636 to €28,723
- Reserves -€2,332
down €2,332 (-11.5%), from €20,192 to €17,860
of which Tax-exempt reserves: -€2,332
- Trade debts +€2,012
up €2,012 (+31.5%), from €6,377 to €8,389
- Gross operating margin +€1,575
up €1,575 (+4.5%), from €34,921 to €36,496
- Other operating charges -€1,403
down €1,403 (-36.8%), from €3,813 to €2,410
- Taxes +€1,115
up €1,115 (+37.5%), from €2,973 to €4,088
- Depreciation -€1,000
down €1,000 (-5.5%), from €18,088 to €17,087
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.
Derived cash bridge
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 | €137,938 | €134,494 | -€3,444 | -2.5% |
| Fixed assets | 21/28 | €62,842 | €73,649 | +€10,807 | +17.2% |
| Tangible fixed assets | 22/27 | €58,353 | €69,127 | +€10,774 | +18.5% |
| Plant, machinery and equipment | 23 | €4,078 | €2,692 | -€1,386 | -34.0% |
| Furniture and vehicles | 24 | €47,160 | €64,251 | +€17,091 | +36.2% |
| Other tangible fixed assets | 26 | €7,115 | €2,184 | -€4,931 | -69.3% |
| Financial fixed assets | 28 | €4,489 | €4,522 | +€32 | +0.7% |
| Current assets | 29/58 | €75,096 | €60,845 | -€14,251 | -19.0% |
| Stocks and contracts in progress | 3 | €18,606 | €17,040 | -€1,565 | -8.4% |
| Stocks | 30/36 | €18,606 | €17,040 | -€1,565 | -8.4% |
| Amounts receivable within one year | 40/41 | €2,965 | €836 | -€2,128 | -71.8% |
| Trade receivables | 40 | €1,247 | €537 | -€710 | -56.9% |
| Other amounts receivable | 41 | €1,717 | €299 | -€1,418 | -82.6% |
| Cash at bank and in hand | 54/58 | €48,940 | €37,408 | -€11,532 | -23.6% |
| Deferred charges and accrued income | 490/1 | €4,586 | €5,561 | +€975 | +21.3% |
| Total equity and liabilities | 10/49 | €137,938 | €134,494 | -€3,444 | -2.5% |
| Equity | 10/15 | €82,749 | €89,060 | +€6,311 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,192 | €17,860 | -€2,332 | -11.5% |
| Tax-exempt reserves | 132 | €18,332 | €16,000 | -€2,332 | -12.7% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,957 | €52,600 | +€8,643 | +19.7% |
| Provisions and deferred taxes | 16 | €583 | - | -€583 | |
| Deferred taxes | 168 | €583 | - | -€583 | |
| Amounts payable | 17/49 | €54,606 | €45,434 | -€9,172 | -16.8% |
| Amounts payable after more than one year | 17 | €6,250 | - | -€6,250 | |
| Financial debts | 170/4 | €6,250 | - | -€6,250 | |
| Amounts payable within one year | 42/48 | €47,711 | €44,787 | -€2,924 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €6,250 | €6,250 | = | 0.0% |
| Trade debts | 44 | €6,377 | €8,389 | +€2,012 | +31.5% |
| Suppliers | 440/4 | €6,377 | €8,389 | +€2,012 | +31.5% |
| Advances received on contracts in progress | 46 | €729 | €356 | -€373 | -51.2% |
| Taxes, remuneration and social security | 45 | €719 | €1,070 | +€351 | +48.8% |
| Taxes | 450/3 | €719 | €1,070 | +€351 | +48.8% |
| Other amounts payable | 47/48 | €33,636 | €28,723 | -€4,914 | -14.6% |
| Accrued charges and deferred income | 492/3 | €645 | €647 | +€2 | +0.3% |
| Non-recurring operating income | 76A | €9,919 | €2,893 | -€7,026 | -70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,088 | €17,087 | -€1,000 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €74 | +€74 | |
| Other operating charges | 640/8 | €3,813 | €2,410 | -€1,403 | -36.8% |
| Gross operating margin | 9900 | €34,921 | €36,496 | +€1,575 | +4.5% |
| Operating profit (loss) | 9901 | €13,021 | €16,925 | +€3,905 | +30.0% |
| Financial income | 75/76B | €570 | €350 | -€220 | -38.6% |
| Recurring financial income | 75 | €570 | €350 | -€220 | -38.6% |
| Financial charges | 65/66B | €2,117 | €2,459 | +€341 | +16.1% |
| Recurring financial charges | 65 | €2,117 | €2,459 | +€341 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €11,473 | €14,817 | +€3,344 | +29.1% |
| Transfer from deferred taxes | 780 | €346 | €583 | +€237 | +68.4% |
| Income taxes | 67/77 | €2,973 | €4,088 | +€1,115 | +37.5% |
| Profit (loss) for the period | 9904 | €8,846 | €11,311 | +€2,466 | +27.9% |
| Transfer from tax-exempt reserves | 789 | €1,385 | €2,332 | +€947 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,230 | €13,643 | +€3,413 | +33.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.