BALI: 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.
BALI
Largest movements
- Cash +€10,528
up €10,528 (+51,758%), from €20 to €10,548
mainly Net result for the year (+€9,758) and Trade debts (+€5,051)
- Receivables within one year -€2,910
down €2,910 (-5.0%), from €58,362 to €55,452
of which Trade receivables: -€1,760
- Reserves +€9,758
up €9,758 (+59.6%), from €16,378 to €26,136
- Advances received -€8,053
no longer reported in 2025 (was €8,053)
- Trade debts +€5,051
up €5,051 (+23.8%), from €21,242 to €26,293
- Tax, wage and social debts +€683
up €683 (+14.0%), from €4,879 to €5,562
- Gross operating margin +€11,818
up €11,818 (+419%), from €2,821 to €14,639
- Taxes +€2,401
up €2,401 (+1,129%), from €213 to €2,613
- Financial charges +€719
up €719 (+86.8%), from €828 to €1,547
- Other operating charges -€216
down €216 (-14.5%), from €1,495 to €1,279
- Financial income +€216
up €216 (+41.0%), from €526 to €742
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 | €58,752 | €66,190 | +€7,438 | +12.7% |
| Fixed assets | 21/28 | €184 | - | -€184 | |
| Tangible fixed assets | 22/27 | €184 | - | -€184 | |
| Furniture and vehicles | 24 | €184 | - | -€184 | |
| Current assets | 29/58 | €58,568 | €66,190 | +€7,622 | +13.0% |
| Amounts receivable within one year | 40/41 | €58,362 | €55,452 | -€2,910 | -5.0% |
| Trade receivables | 40 | €52,369 | €50,610 | -€1,760 | -3.4% |
| Other amounts receivable | 41 | €5,993 | €4,843 | -€1,150 | -19.2% |
| Cash at bank and in hand | 54/58 | €20 | €10,548 | +€10,528 | +51,758% |
| Deferred charges and accrued income | 490/1 | €185 | €190 | +€5 | +2.5% |
| Total equity and liabilities | 10/49 | €58,752 | €66,190 | +€7,438 | +12.7% |
| Equity | 10/15 | €22,578 | €32,336 | +€9,758 | +43.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,378 | €26,136 | +€9,758 | +59.6% |
| Distributable reserves | 133 | €16,378 | €26,136 | +€9,758 | +59.6% |
| Amounts payable | 17/49 | €36,174 | €33,854 | -€2,320 | -6.4% |
| Amounts payable within one year | 42/48 | €36,174 | €33,854 | -€2,320 | -6.4% |
| Trade debts | 44 | €21,242 | €26,293 | +€5,051 | +23.8% |
| Suppliers | 440/4 | €21,242 | €26,293 | +€5,051 | +23.8% |
| Advances received on contracts in progress | 46 | €8,053 | - | -€8,053 | |
| Taxes, remuneration and social security | 45 | €4,879 | €5,562 | +€683 | +14.0% |
| Taxes | 450/3 | €4,879 | €5,562 | +€683 | +14.0% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €184 | -€205 | -52.8% |
| Other operating charges | 640/8 | €1,495 | €1,279 | -€216 | -14.5% |
| Gross operating margin | 9900 | €2,821 | €14,639 | +€11,818 | +419% |
| Operating profit (loss) | 9901 | €937 | €13,176 | +€12,239 | +1,306% |
| Financial income | 75/76B | €526 | €742 | +€216 | +41.0% |
| Recurring financial income | 75 | €526 | €742 | +€216 | +41.0% |
| Financial charges | 65/66B | €828 | €1,547 | +€719 | +86.8% |
| Recurring financial charges | 65 | €828 | €1,547 | +€719 | +86.8% |
| Profit (loss) for the period before taxes | 9903 | €635 | €12,371 | +€11,736 | +1,848% |
| Income taxes | 67/77 | €213 | €2,613 | +€2,401 | +1,129% |
| Profit (loss) for the period | 9904 | €423 | €9,758 | +€9,335 | +2,209% |
| Profit (loss) for the period to be appropriated | 9905 | €423 | €9,758 | +€9,335 | +2,209% |
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 19 October 2026 via checked.be.