BALI BEN: 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 BEN
Largest movements
- Cash -€94,436
down €94,436 (-61.9%), from €152,487 to €58,051
mainly Other debts (-€247,500) and Accrued charges and deferred income (-€94,367)
- Tangible fixed assets -€78,350
down €78,350 (-5.6%), from €1.4m to €1.3m
of which Land and buildings: -€40,194
- Other debts -€247,500
down €247,500 (-97.6%), from €253,629 to €6,129
- Accrued charges and deferred income -€94,367
no longer reported in 2025 (was €94,367)
- Debts after one year +€86,085
up €86,085 (+8.1%), from €1.1m to €1.1m
- Profit (loss) carried forward +€83,900
up €83,900 (+79.9%), from -€105,038 to -€21,138
- Current portion of long-term debt -€16,366
down €16,366 (-9.4%), from €174,877 to €158,511
- Gross operating margin +€33,463
up €33,463 (+10.9%), from €307,883 to €341,346
- Financial charges -€14,036
down €14,036 (-54.7%), from €25,663 to €11,627
- Depreciation +€10,339
up €10,339 (+10.9%), from €94,873 to €105,212
- Other operating charges +€3,508
up €3,508 (+27.8%), from €12,617 to €16,125
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 | €1,602,623 | €1,421,382 | -€181,241 | -11.3% |
| Fixed assets | 21/28 | €1,394,056 | €1,315,706 | -€78,350 | -5.6% |
| Tangible fixed assets | 22/27 | €1,394,056 | €1,315,706 | -€78,350 | -5.6% |
| Land and buildings | 22 | €844,319 | €804,125 | -€40,194 | -4.8% |
| Plant, machinery and equipment | 23 | €302,394 | €302,144 | -€250 | -0.1% |
| Furniture and vehicles | 24 | €6,013 | €2,599 | -€3,414 | -56.8% |
| Leasing and similar rights | 25 | €241,330 | €206,838 | -€34,492 | -14.3% |
| Current assets | 29/58 | €208,567 | €105,676 | -€102,891 | -49.3% |
| Amounts receivable within one year | 40/41 | €12,771 | €5,625 | -€7,146 | -56.0% |
| Other amounts receivable | 41 | €12,771 | €5,625 | -€7,146 | -56.0% |
| Cash at bank and in hand | 54/58 | €152,487 | €58,051 | -€94,436 | -61.9% |
| Deferred charges and accrued income | 490/1 | €43,309 | €42,000 | -€1,309 | -3.0% |
| Total equity and liabilities | 10/49 | €1,602,623 | €1,421,382 | -€181,241 | -11.3% |
| Equity | 10/15 | €3,962 | €87,862 | +€83,900 | +2117.6% |
| Contributions | 10/11 | €109,000 | €109,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,038 | -€21,138 | +€83,900 | +79.9% |
| Amounts payable | 17/49 | €1,598,661 | €1,333,520 | -€265,141 | -16.6% |
| Amounts payable after more than one year | 17 | €1,058,163 | €1,144,248 | +€86,085 | +8.1% |
| Financial debts | 170/4 | €1,058,163 | €1,144,248 | +€86,085 | +8.1% |
| Amounts payable within one year | 42/48 | €446,131 | €189,272 | -€256,859 | -57.6% |
| Current portion of amounts payable after more than one year | 42 | €174,877 | €158,511 | -€16,366 | -9.4% |
| Trade debts | 44 | €9,046 | €10,356 | +€1,310 | +14.5% |
| Suppliers | 440/4 | €9,046 | €10,356 | +€1,310 | +14.5% |
| Taxes, remuneration and social security | 45 | €8,579 | €14,276 | +€5,697 | +66.4% |
| Taxes | 450/3 | €8,579 | €354 | -€8,225 | -95.9% |
| Remuneration and social security | 454/9 | - | €13,922 | +€13,922 | |
| Other amounts payable | 47/48 | €253,629 | €6,129 | -€247,500 | -97.6% |
| Accrued charges and deferred income | 492/3 | €94,367 | - | -€94,367 | |
| Remuneration, social security and pensions | 62 | €106,666 | €103,317 | -€3,349 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,873 | €105,212 | +€10,339 | +10.9% |
| Other operating charges | 640/8 | €12,617 | €16,125 | +€3,508 | +27.8% |
| Non-recurring operating charges | 66A | - | €17,069 | +€17,069 | |
| Gross operating margin | 9900 | €307,883 | €341,346 | +€33,463 | +10.9% |
| Operating profit (loss) | 9901 | €93,727 | €99,623 | +€5,896 | +6.3% |
| Financial charges | 65/66B | €25,663 | €11,627 | -€14,036 | -54.7% |
| Recurring financial charges | 65 | €25,663 | €11,627 | -€14,036 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €68,064 | €87,996 | +€19,932 | +29.3% |
| Profit (loss) for the period | 9904 | €68,064 | €87,996 | +€19,932 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,064 | €87,996 | +€19,932 | +29.3% |
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 12 October 2026 via checked.be.