BALEMANS CONSULTING: 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.
BALEMANS CONSULTING
Largest movements
- Receivables within one year +€27,484
up €27,484 (+34.7%), from €79,117 to €106,600
of which Other amounts receivable: +€26,304
- Tangible fixed assets -€18,901
down €18,901 (-6.4%), from €293,798 to €274,897
of which Land and buildings: -€17,198
- Receivables after one year +€15,000
new in 2025: €15,000
- Reserves +€23,400
up €23,400 (+27.5%), from €85,239 to €108,639
- Debts after one year -€15,809
down €15,809 (-6.9%), from €227,841 to €212,032
- Short-term financial debts +€7,317
up €7,317 (+56.9%), from €12,867 to €20,184
- Tax, wage and social debts +€6,281
up €6,281 (+39.4%), from €15,932 to €22,213
- Gross operating margin +€15,029
up €15,029 (+24.9%), from €60,320 to €75,350
- Taxes +€6,247
up €6,247 (+87.0%), from €7,178 to €13,426
- Financial income +€1,599
up €1,599 (+119%), from €1,348 to €2,947
- Depreciation -€1,254
down €1,254 (-3.9%), from €32,374 to €31,120
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 | €380,275 | €401,066 | +€20,790 | +5.5% |
| Fixed assets | 21/28 | €293,843 | €274,942 | -€18,901 | -6.4% |
| Tangible fixed assets | 22/27 | €293,798 | €274,897 | -€18,901 | -6.4% |
| Land and buildings | 22 | €277,300 | €260,102 | -€17,198 | -6.2% |
| Plant, machinery and equipment | 23 | €8,338 | €9,015 | +€676 | +8.1% |
| Furniture and vehicles | 24 | €8,160 | €5,780 | -€2,380 | -29.2% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €86,433 | €126,124 | +€39,691 | +45.9% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Trade receivables | 290 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €79,117 | €106,600 | +€27,484 | +34.7% |
| Trade receivables | 40 | €43,946 | €45,126 | +€1,180 | +2.7% |
| Other amounts receivable | 41 | €35,170 | €61,474 | +€26,304 | +74.8% |
| Cash at bank and in hand | 54/58 | €1,820 | €337 | -€1,483 | -81.5% |
| Deferred charges and accrued income | 490/1 | €5,497 | €4,187 | -€1,309 | -23.8% |
| Total equity and liabilities | 10/49 | €380,275 | €401,066 | +€20,790 | +5.5% |
| Equity | 10/15 | €106,380 | €129,814 | +€23,434 | +22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,239 | €108,639 | +€23,400 | +27.5% |
| Distributable reserves | 133 | €85,239 | €108,639 | +€23,400 | +27.5% |
| Profit (loss) carried forward | 14 | €2,541 | €2,575 | +€34 | +1.3% |
| Amounts payable | 17/49 | €273,896 | €271,252 | -€2,644 | -1.0% |
| Amounts payable after more than one year | 17 | €227,841 | €212,032 | -€15,809 | -6.9% |
| Financial debts | 170/4 | €227,841 | €212,032 | -€15,809 | -6.9% |
| Amounts payable within one year | 42/48 | €46,054 | €59,220 | +€13,166 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €15,339 | €15,809 | +€470 | +3.1% |
| Financial debts | 43 | €12,867 | €20,184 | +€7,317 | +56.9% |
| Credit institutions | 430/8 | €12,867 | €20,184 | +€7,317 | +56.9% |
| Trade debts | 44 | €1,916 | €1,014 | -€902 | -47.1% |
| Suppliers | 440/4 | €1,916 | €1,014 | -€902 | -47.1% |
| Taxes, remuneration and social security | 45 | €15,932 | €22,213 | +€6,281 | +39.4% |
| Taxes | 450/3 | €15,932 | €22,213 | +€6,281 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,374 | €31,120 | -€1,254 | -3.9% |
| Other operating charges | 640/8 | €1,423 | €1,120 | -€303 | -21.3% |
| Gross operating margin | 9900 | €60,320 | €75,350 | +€15,029 | +24.9% |
| Operating profit (loss) | 9901 | €26,524 | €43,109 | +€16,586 | +62.5% |
| Financial income | 75/76B | €1,348 | €2,947 | +€1,599 | +119% |
| Recurring financial income | 75 | €1,348 | €2,947 | +€1,599 | +119% |
| Financial charges | 65/66B | €9,212 | €9,197 | -€15 | -0.2% |
| Recurring financial charges | 65 | €9,212 | €9,197 | -€15 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €18,660 | €36,859 | +€18,200 | +97.5% |
| Income taxes | 67/77 | €7,178 | €13,426 | +€6,247 | +87.0% |
| Profit (loss) for the period | 9904 | €11,481 | €23,434 | +€11,953 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €11,481 | €23,434 | +€11,953 | +104% |
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 25 October 2026 via checked.be.