BALI: what changed
Two fiscal 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.
BALI
Largest movements
- Receivables within one year +€41,462
up €41,462 (+82.1%), from €50,489 to €91,950
of which Other amounts receivable: +€67,289
- Cash -€9,297
down €9,297 (-84.1%), from €11,061 to €1,763
mainly Receivables within one year (-€41,462) and Net result for the year (-€39,109)
- Tangible fixed assets -€4,978
down €4,978 (-24.1%), from €20,649 to €15,671
of which Furniture and vehicles: -€4,793
- Trade debts +€56,601
up €56,601 (+51.8%), from €109,259 to €165,860
of which Suppliers: +€64,953
- Profit (loss) carried forward -€39,109
down €39,109 (-46.9%), from -€83,368 to -€122,477
- Debts after one year +€10,895
new in 2024: €10,895
- Tax, wage and social debts -€1,948
down €1,948 (-9.9%), from €19,665 to €17,717
of which Taxes: -€6,871
- Staff costs -€38,336
down €38,336 (-55.1%), from €69,567 to €31,231
- Gross operating margin -€28,852
down €28,852 (-75.7%), from €38,136 to €9,284
- Other operating charges -€8,464
down €8,464 (-50.5%), from €16,752 to €8,288
- Financial charges +€3,838
up €3,838 (+102.1%), from €3,760 to €7,599
- Financial income +€2,423
up €2,423 (+167.7%), from €1,445 to €3,868
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.
Cash bridge derived
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 | €92,988 | €119,952 | +€26,964 | +29.0% |
| Fixed assets | 21/28 | €21,149 | €16,171 | -€4,978 | -23.5% |
| Tangible fixed assets | 22/27 | €20,649 | €15,671 | -€4,978 | -24.1% |
| Plant, machinery and equipment | 23 | €685 | €587 | -€98 | -14.3% |
| Furniture and vehicles | 24 | €19,384 | €14,592 | -€4,793 | -24.7% |
| Other tangible fixed assets | 26 | €579 | €491 | -€88 | -15.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €71,839 | €103,781 | +€31,942 | +44.5% |
| Stocks and contracts in progress | 3 | €5,817 | €6,200 | +€383 | +6.6% |
| Stocks | 30/36 | €5,817 | €6,200 | +€383 | +6.6% |
| Amounts receivable within one year | 40/41 | €50,489 | €91,950 | +€41,462 | +82.1% |
| Trade receivables | 40 | €25,827 | - | -€25,827 | |
| Other amounts receivable | 41 | €24,662 | €91,950 | +€67,289 | +272.8% |
| Cash at bank and in hand | 54/58 | €11,061 | €1,763 | -€9,297 | -84.1% |
| Deferred charges and accrued income | 490/1 | €4,473 | €3,868 | -€605 | -13.5% |
| Total equity and liabilities | 10/49 | €92,988 | €119,952 | +€26,964 | +29.0% |
| Equity | 10/15 | -€62,908 | -€102,017 | -€39,109 | -62.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€83,368 | -€122,477 | -€39,109 | -46.9% |
| Amounts payable | 17/49 | €155,896 | €221,969 | +€66,073 | +42.4% |
| Amounts payable after more than one year | 17 | - | €10,895 | +€10,895 | |
| Financial debts | 170/4 | - | €10,895 | +€10,895 | |
| Amounts payable within one year | 42/48 | €155,896 | €211,074 | +€55,178 | +35.4% |
| Financial debts | 43 | €9,578 | €10,102 | +€525 | +5.5% |
| Credit institutions | 430/8 | €9,578 | €10,102 | +€525 | +5.5% |
| Trade debts | 44 | €109,259 | €165,860 | +€56,601 | +51.8% |
| Suppliers | 440/4 | €100,907 | €165,860 | +€64,953 | +64.4% |
| Bills of exchange payable | 441 | €8,352 | - | -€8,352 | |
| Taxes, remuneration and social security | 45 | €19,665 | €17,717 | -€1,948 | -9.9% |
| Taxes | 450/3 | €19,665 | €12,794 | -€6,871 | -34.9% |
| Remuneration and social security | 454/9 | - | €4,923 | +€4,923 | |
| Other amounts payable | 47/48 | €17,395 | €17,395 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €69,567 | €31,231 | -€38,336 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,305 | €4,978 | -€326 | -6.2% |
| Other operating charges | 640/8 | €16,752 | €8,288 | -€8,464 | -50.5% |
| Gross operating margin | 9900 | €38,136 | €9,284 | -€28,852 | -75.7% |
| Operating profit (loss) | 9901 | -€53,488 | -€35,214 | +€18,274 | +34.2% |
| Financial income | 75/76B | €1,445 | €3,868 | +€2,423 | +167.7% |
| Recurring financial income | 75 | €1,445 | €3,868 | +€2,423 | +167.7% |
| Financial charges | 65/66B | €3,760 | €7,599 | +€3,838 | +102.1% |
| Recurring financial charges | 65 | €3,760 | €7,599 | +€3,838 | +102.1% |
| Profit (loss) for the period before taxes | 9903 | -€55,804 | -€38,945 | +€16,859 | +30.2% |
| Income taxes | 67/77 | - | €164 | +€164 | |
| Profit (loss) for the period | 9904 | -€55,804 | -€39,109 | +€16,694 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,804 | -€39,109 | +€16,694 | +29.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.