BALATE & Associés: 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.
BALATE & Associés
Largest movements
- Receivables after one year -€5,350
down €5,350 (-33.4%), from €16,009 to €10,659
- Receivables within one year +€1,782
up €1,782 (+1.7%), from €106,680 to €108,462
of which Trade receivables: +€1,782
- Deferred charges and accrued income -€1,625
down €1,625 (-39.1%), from €4,161 to €2,536
- Trade debts -€17,805
down €17,805 (-83.0%), from €21,463 to €3,658
- Tax, wage and social debts +€5,709
up €5,709 (+31.4%), from €18,158 to €23,866
of which Taxes: +€5,412
- Profit (loss) carried forward +€3,960
up €3,960 (+19.8%), from €19,986 to €23,945
- Short-term financial debts +€2,376
up €2,376 (+7.1%), from €33,630 to €36,006
- Gross operating margin -€7,376
down €7,376 (-7.2%), from €101,974 to €94,598
- Staff costs -€5,753
down €5,753 (-7.2%), from €79,498 to €73,745
- Other operating charges -€2,905
down €2,905 (-34.0%), from €8,533 to €5,628
- Financial charges +€1,760
up €1,760 (+34.3%), from €5,132 to €6,891
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 | €154,312 | €148,323 | -€5,989 | -3.9% |
| Fixed assets | 21/28 | €27,453 | €26,664 | -€789 | -2.9% |
| Intangible fixed assets | 21 | €1,162 | €713 | -€449 | -38.6% |
| Tangible fixed assets | 22/27 | €25,946 | €25,606 | -€340 | -1.3% |
| Land and buildings | 22 | €22,764 | €21,434 | -€1,330 | -5.8% |
| Furniture and vehicles | 24 | €3,181 | €4,172 | +€990 | +31.1% |
| Financial fixed assets | 28 | €345 | €345 | = | 0.0% |
| Current assets | 29/58 | €126,859 | €121,659 | -€5,201 | -4.1% |
| Amounts receivable after more than one year | 29 | €16,009 | €10,659 | -€5,350 | -33.4% |
| Other amounts receivable | 291 | €16,009 | €10,659 | -€5,350 | -33.4% |
| Amounts receivable within one year | 40/41 | €106,680 | €108,462 | +€1,782 | +1.7% |
| Trade receivables | 40 | €106,603 | €108,385 | +€1,782 | +1.7% |
| Other amounts receivable | 41 | €77 | €77 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10 | €1 | -€8 | -84.7% |
| Deferred charges and accrued income | 490/1 | €4,161 | €2,536 | -€1,625 | -39.1% |
| Total equity and liabilities | 10/49 | €154,312 | €148,323 | -€5,989 | -3.9% |
| Equity | 10/15 | €80,833 | €84,793 | +€3,960 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,248 | €42,248 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,248 | €14,248 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,986 | €23,945 | +€3,960 | +19.8% |
| Amounts payable | 17/49 | €73,479 | €63,530 | -€9,949 | -13.5% |
| Amounts payable within one year | 42/48 | €73,251 | €63,530 | -€9,721 | -13.3% |
| Financial debts | 43 | €33,630 | €36,006 | +€2,376 | +7.1% |
| Credit institutions | 430/8 | €33,630 | €36,006 | +€2,376 | +7.1% |
| Trade debts | 44 | €21,463 | €3,658 | -€17,805 | -83.0% |
| Suppliers | 440/4 | €21,463 | €3,658 | -€17,805 | -83.0% |
| Taxes, remuneration and social security | 45 | €18,158 | €23,866 | +€5,709 | +31.4% |
| Taxes | 450/3 | €6,944 | €12,355 | +€5,412 | +77.9% |
| Remuneration and social security | 454/9 | €11,214 | €11,511 | +€297 | +2.6% |
| Accrued charges and deferred income | 492/3 | €228 | - | -€228 | |
| Remuneration, social security and pensions | 62 | €79,498 | €73,745 | -€5,753 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,759 | €2,349 | -€410 | -14.9% |
| Other operating charges | 640/8 | €8,533 | €5,628 | -€2,905 | -34.0% |
| Gross operating margin | 9900 | €101,974 | €94,598 | -€7,376 | -7.2% |
| Operating profit (loss) | 9901 | €11,185 | €12,877 | +€1,692 | +15.1% |
| Financial income | 75/76B | €400 | €266 | -€134 | -33.4% |
| Recurring financial income | 75 | €400 | €266 | -€134 | -33.4% |
| Financial charges | 65/66B | €5,132 | €6,891 | +€1,760 | +34.3% |
| Recurring financial charges | 65 | €5,132 | €6,891 | +€1,760 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €6,454 | €6,252 | -€202 | -3.1% |
| Income taxes | 67/77 | €2,299 | €2,292 | -€6 | -0.3% |
| Profit (loss) for the period | 9904 | €4,155 | €3,960 | -€195 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,155 | €3,960 | -€195 | -4.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.