BALAS MANAGEMENT & CONSULTANCY: 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.
BALAS MANAGEMENT & CONSULTANCY
Largest movements
- Cash +€23,613
up €23,613 (+33.6%), from €70,305 to €93,918
mainly Net result for the year (+€46,315) and Depreciation (+€1,167)
- Receivables within one year +€16,610
up €16,610 (+32.2%), from €51,655 to €68,265
of which Other amounts receivable: +€26,857
- Profit (loss) carried forward +€46,315
up €46,315 (+47.2%), from €98,142 to €144,458
- Tax, wage and social debts -€6,471
down €6,471 (-27.4%), from €23,607 to €17,136
- Gross operating margin -€13,624
down €13,624 (-19.1%), from €71,306 to €57,682
- Taxes -€2,415
down €2,415 (-16.2%), from €14,905 to €12,490
- Financial income +€1,595
up €1,595 (+209%), from €764 to €2,359
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 | €127,057 | €166,663 | +€39,606 | +31.2% |
| Fixed assets | 21/28 | €3,777 | €2,610 | -€1,167 | -30.9% |
| Tangible fixed assets | 22/27 | €3,777 | €2,610 | -€1,167 | -30.9% |
| Furniture and vehicles | 24 | €2,696 | €1,826 | -€870 | -32.3% |
| Other tangible fixed assets | 26 | €1,080 | €784 | -€296 | -27.4% |
| Current assets | 29/58 | €123,281 | €164,053 | +€40,773 | +33.1% |
| Amounts receivable within one year | 40/41 | €51,655 | €68,265 | +€16,610 | +32.2% |
| Trade receivables | 40 | €24,830 | €14,583 | -€10,247 | -41.3% |
| Other amounts receivable | 41 | €26,825 | €53,682 | +€26,857 | +100% |
| Cash at bank and in hand | 54/58 | €70,305 | €93,918 | +€23,613 | +33.6% |
| Deferred charges and accrued income | 490/1 | €1,321 | €1,870 | +€549 | +41.6% |
| Total equity and liabilities | 10/49 | €127,057 | €166,663 | +€39,606 | +31.2% |
| Equity | 10/15 | €101,142 | €147,458 | +€46,315 | +45.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,142 | €144,458 | +€46,315 | +47.2% |
| Amounts payable | 17/49 | €25,915 | €19,206 | -€6,709 | -25.9% |
| Amounts payable within one year | 42/48 | €25,915 | €19,206 | -€6,709 | -25.9% |
| Trade debts | 44 | €2,308 | €2,070 | -€239 | -10.3% |
| Suppliers | 440/4 | €2,308 | €2,070 | -€239 | -10.3% |
| Taxes, remuneration and social security | 45 | €23,607 | €17,136 | -€6,471 | -27.4% |
| Taxes | 450/3 | €23,607 | €17,136 | -€6,471 | -27.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €864 | €1,167 | +€302 | +35.0% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €71,306 | €57,682 | -€13,624 | -19.1% |
| Operating profit (loss) | 9901 | €70,442 | €56,516 | -€13,926 | -19.8% |
| Financial income | 75/76B | €764 | €2,359 | +€1,595 | +209% |
| Recurring financial income | 75 | €764 | €2,359 | +€1,595 | +209% |
| Financial charges | 65/66B | €132 | €69 | -€63 | -47.8% |
| Recurring financial charges | 65 | €132 | €69 | -€63 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €71,074 | €58,806 | -€12,268 | -17.3% |
| Income taxes | 67/77 | €14,905 | €12,490 | -€2,415 | -16.2% |
| Profit (loss) for the period | 9904 | €56,169 | €46,315 | -€9,853 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,169 | €46,315 | -€9,853 | -17.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.