BALENS TREFPUNT: what changed
What changed
BALENS TREFPUNT
NACE 47.639, Retail sale of other sporting goods
filed annual accounts (NBB)
Net result for the year
€10,969
2024 · €9,528+€1,441
Equity
€1.4m
2024 · €1.4m+€10,969
Cash
€25,160
2024 · €46,804-€21,644
Balance sheet total
€1.7m
2024 · €1.8m-€125,340
Largest movements
Assets
- Tangible fixed assets -€64,315
down €64,315 (-6.0%), from €1.1m to €1.0m
of which Land and buildings: -€63,175
- Current investments -€35,754
down €35,754 (-5.1%), from €703,992 to €668,238
- Cash -€21,644
down €21,644 (-46.2%), from €46,804 to €25,160
mainly Other debts (-€98,140) and Debts after one year (-€29,361)
Equity and liabilities
- Other debts -€98,140
down €98,140 (-48.2%), from €203,417 to €105,277
- Debts after one year -€29,361
down €29,361 (-14.8%), from €198,038 to €168,677
Income statement
- Gross operating margin +€5,152
up €5,152 (+6.9%), from €74,422 to €79,574
- Financial income -€4,751
down €4,751 (-24.9%), from €19,116 to €14,364
- Depreciation -€853
down €853 (-1.3%), from €65,167 to €64,315
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,528
Gross operating margin
+€5,152
Staff costs
-€8
Depreciation
+€853
Other operating charges
-€336
Financial income
-€4,751
Financial charges
+€672
Taxes
-€140
Result 2025
€10,969
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€28,713
Investment
+€35,754
Financing
-€28,685
Cash 2024
€46,804
From operations (derived)
-€28,713
Net result for the year
+€10,969
Depreciation
+€64,315
Receivables within one year
+€3,186
Deferred charges and accrued income
+€441
Trade debts
-€9,548
Tax, wage and social debts
+€65
Other debts
-€98,140
Investment (derived)
+€35,754
Current investments
+€35,754
Financing
-€28,685
Debts after one year
-€29,361
Current portion of long-term debt
+€676
Cash 2025
€25,160
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,843,885 | €1,718,546 | -€125,340 | -6.8% |
| Fixed assets | 21/28 | €1,081,495 | €1,017,180 | -€64,315 | -5.9% |
| Tangible fixed assets | 22/27 | €1,080,770 | €1,016,455 | -€64,315 | -6.0% |
| Land and buildings | 22 | €1,076,146 | €1,012,971 | -€63,175 | -5.9% |
| Plant, machinery and equipment | 23 | €4,624 | €3,484 | -€1,140 | -24.7% |
| Financial fixed assets | 28 | €725 | €725 | = | 0.0% |
| Current assets | 29/58 | €762,391 | €701,366 | -€61,025 | -8.0% |
| Amounts receivable within one year | 40/41 | €5,205 | €2,020 | -€3,186 | -61.2% |
| Other amounts receivable | 41 | €5,205 | €2,020 | -€3,186 | -61.2% |
| Current investments | 50/53 | €703,992 | €668,238 | -€35,754 | -5.1% |
| Cash at bank and in hand | 54/58 | €46,804 | €25,160 | -€21,644 | -46.2% |
| Deferred charges and accrued income | 490/1 | €6,389 | €5,948 | -€441 | -6.9% |
| Total equity and liabilities | 10/49 | €1,843,885 | €1,718,546 | -€125,340 | -6.8% |
| Equity | 10/15 | €1,403,582 | €1,414,551 | +€10,969 | +0.8% |
| Contributions | 10/11 | €25,802 | €25,802 | = | 0.0% |
| Reserves | 13 | €1,377,780 | €1,388,749 | +€10,969 | +0.8% |
| Non-distributable reserves | 130/1 | €1,779 | €1,779 | = | 0.0% |
| Other | 1319 | €1,779 | €1,779 | = | 0.0% |
| Distributable reserves | 133 | €1,376,001 | €1,386,970 | +€10,969 | +0.8% |
| Amounts payable | 17/49 | €440,303 | €303,995 | -€136,309 | -31.0% |
| Amounts payable after more than one year | 17 | €198,038 | €168,677 | -€29,361 | -14.8% |
| Financial debts | 170/4 | €198,038 | €168,677 | -€29,361 | -14.8% |
| Amounts payable within one year | 42/48 | €242,266 | €135,318 | -€106,947 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €28,685 | €29,361 | +€676 | +2.4% |
| Trade debts | 44 | €10,164 | €616 | -€9,548 | -93.9% |
| Suppliers | 440/4 | €10,164 | €616 | -€9,548 | -93.9% |
| Taxes, remuneration and social security | 45 | - | €65 | +€65 | |
| Taxes | 450/3 | - | €65 | +€65 | |
| Other amounts payable | 47/48 | €203,417 | €105,277 | -€98,140 | -48.2% |
| Remuneration, social security and pensions | 62 | €245 | €253 | +€8 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,167 | €64,315 | -€853 | -1.3% |
| Other operating charges | 640/8 | €10,886 | €11,222 | +€336 | +3.1% |
| Gross operating margin | 9900 | €74,422 | €79,574 | +€5,152 | +6.9% |
| Operating profit (loss) | 9901 | -€1,876 | €3,785 | +€5,661 | |
| Financial income | 75/76B | €19,116 | €14,364 | -€4,751 | -24.9% |
| Recurring financial income | 75 | €19,116 | €14,364 | -€4,751 | -24.9% |
| Financial charges | 65/66B | €6,762 | €6,090 | -€672 | -9.9% |
| Recurring financial charges | 65 | €6,762 | €6,090 | -€672 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €10,478 | €12,059 | +€1,581 | +15.1% |
| Income taxes | 67/77 | €950 | €1,090 | +€140 | +14.7% |
| Profit (loss) for the period | 9904 | €9,528 | €10,969 | +€1,441 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,528 | €10,969 | +€1,441 | +15.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.