Balcol: 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.
Balcol
Largest movements
- Tangible fixed assets +€67,659
up €67,659 (+450%), from €15,030 to €82,689
of which Land and buildings: +€61,560
- Receivables within one year +€26,196
up €26,196 (+96.7%), from €27,083 to €53,279
of which Other amounts receivable: +€26,196
- Other debts +€78,746
up €78,746 (+65.7%), from €119,878 to €198,623
- Profit (loss) carried forward -€57,872
down €57,872 (-62.2%), from -€93,087 to -€150,959
- Short-term financial debts +€50,000
new in 2024: €50,000
- Tax, wage and social debts +€12,964
up €12,964 (+1,363%), from €951 to €13,915
- Accrued charges and deferred income +€7,636
new in 2024: €7,636
- Gross operating margin -€9,792
down €9,792 (-20.7%), from -€47,414 to -€57,206
- Other operating charges -€3,635
down €3,635 (-95.7%), from €3,798 to €163
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,742 | €138,453 | +€92,711 | +203% |
| Fixed assets | 21/28 | €15,030 | €82,689 | +€67,659 | +450% |
| Tangible fixed assets | 22/27 | €15,030 | €82,689 | +€67,659 | +450% |
| Land and buildings | 22 | - | €61,560 | +€61,560 | |
| Plant, machinery and equipment | 23 | - | €5,229 | +€5,229 | |
| Furniture and vehicles | 24 | €6,000 | €6,870 | +€870 | +14.5% |
| Other tangible fixed assets | 26 | €9,030 | €9,030 | = | 0.0% |
| Current assets | 29/58 | €30,712 | €55,764 | +€25,052 | +81.6% |
| Amounts receivable within one year | 40/41 | €27,083 | €53,279 | +€26,196 | +96.7% |
| Trade receivables | 40 | €2,191 | €2,191 | +€0 | 0.0% |
| Other amounts receivable | 41 | €24,892 | €51,088 | +€26,196 | +105% |
| Cash at bank and in hand | 54/58 | €3,629 | €2,485 | -€1,144 | -31.5% |
| Total equity and liabilities | 10/49 | €45,742 | €138,453 | +€92,711 | +203% |
| Equity | 10/15 | -€75,087 | -€132,959 | -€57,872 | -77.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,087 | -€150,959 | -€57,872 | -62.2% |
| Amounts payable | 17/49 | €120,829 | €271,411 | +€150,582 | +125% |
| Amounts payable within one year | 42/48 | €120,829 | €263,775 | +€142,946 | +118% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Other loans | 439 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | - | €1,237 | +€1,237 | |
| Suppliers | 440/4 | - | €1,237 | +€1,237 | |
| Taxes, remuneration and social security | 45 | €951 | €13,915 | +€12,964 | +1,363% |
| Taxes | 450/3 | €951 | €13,915 | +€12,964 | +1,363% |
| Other amounts payable | 47/48 | €119,878 | €198,623 | +€78,746 | +65.7% |
| Accrued charges and deferred income | 492/3 | - | €7,636 | +€7,636 | |
| Other operating charges | 640/8 | €3,798 | €163 | -€3,635 | -95.7% |
| Gross operating margin | 9900 | -€47,414 | -€57,206 | -€9,792 | -20.7% |
| Operating profit (loss) | 9901 | -€51,211 | -€57,368 | -€6,157 | -12.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €365 | €503 | +€138 | +37.8% |
| Recurring financial charges | 65 | €365 | €503 | +€138 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | -€51,577 | -€57,872 | -€6,295 | -12.2% |
| Profit (loss) for the period | 9904 | -€51,577 | -€57,872 | -€6,295 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,577 | -€57,872 | -€6,295 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.