BALEVI: 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.
BALEVI
Largest movements
- Tangible fixed assets -€15,787
down €15,787 (-33.5%), from €47,077 to €31,289
- Receivables within one year +€9,843
up €9,843 (+22.9%), from €42,901 to €52,744
- Current investments -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Profit (loss) carried forward -€10,189
down €10,189 (-73.3%), from €13,896 to €3,708
- Gross operating margin -€647
down €647 (-13.0%), from €4,992 to €4,345
- Financial income -€388
down €388 (-10.8%), from €3,591 to €3,202
- Taxes +€206
new in 2025: €206
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.
Cash bridge derived
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 | €128,364 | €118,557 | -€9,807 | -7.6% |
| Fixed assets | 21/28 | €47,077 | €31,289 | -€15,787 | -33.5% |
| Tangible fixed assets | 22/27 | €47,077 | €31,289 | -€15,787 | -33.5% |
| Land and buildings | 22 | €47,077 | €31,289 | -€15,787 | -33.5% |
| Current assets | 29/58 | €81,287 | €87,267 | +€5,980 | +7.4% |
| Amounts receivable within one year | 40/41 | €42,901 | €52,744 | +€9,843 | +22.9% |
| Other amounts receivable | 41 | €42,901 | €52,744 | +€9,843 | +22.9% |
| Current investments | 50/53 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €6,003 | €7,009 | +€1,006 | +16.8% |
| Deferred charges and accrued income | 490/1 | €2,383 | €2,514 | +€131 | +5.5% |
| Total equity and liabilities | 10/49 | €128,364 | €118,557 | -€9,807 | -7.6% |
| Equity | 10/15 | €128,296 | €118,108 | -€10,189 | -7.9% |
| Contributions | 10/11 | €104,000 | €104,000 | = | 0.0% |
| Reserves | 13 | €10,400 | €10,400 | = | 0.0% |
| Distributable reserves | 133 | €10,400 | €10,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,896 | €3,708 | -€10,189 | -73.3% |
| Amounts payable | 17/49 | €68 | €449 | +€381 | +560.9% |
| Amounts payable within one year | 42/48 | €68 | €449 | +€381 | +560.9% |
| Trade debts | 44 | €68 | €449 | +€381 | +560.9% |
| Suppliers | 440/4 | €68 | €449 | +€381 | +560.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,787 | €15,787 | = | 0.0% |
| Other operating charges | 640/8 | €1,700 | €1,741 | +€41 | +2.4% |
| Gross operating margin | 9900 | €4,992 | €4,345 | -€647 | -13.0% |
| Operating profit (loss) | 9901 | -€12,496 | -€13,184 | -€688 | -5.5% |
| Financial income | 75/76B | €3,591 | €3,202 | -€388 | -10.8% |
| Recurring financial income | 75 | €3,591 | €3,202 | -€388 | -10.8% |
| Financial charges | 65/66B | €20 | €0 | -€19 | -97.7% |
| Recurring financial charges | 65 | €20 | €0 | -€19 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,925 | -€9,982 | -€1,057 | -11.8% |
| Income taxes | 67/77 | - | €206 | +€206 | |
| Profit (loss) for the period | 9904 | -€8,925 | -€10,189 | -€1,263 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,925 | -€10,189 | -€1,263 | -14.2% |
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 11 October 2026 via checked.be.