BALI CONSULTING: 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 CONSULTING
Largest movements
- Receivables after one year +€61,000
up €61,000 (+102%), from €60,000 to €121,000
- Tangible fixed assets -€14,557
down €14,557 (-61.5%), from €23,654 to €9,097
- Cash -€9,974
down €9,974 (-51.3%), from €19,444 to €9,470
mainly Receivables after one year (-€61,000) and Tax, wage and social debts (-€2,425)
- Receivables within one year -€9,567
down €9,567 (-41.3%), from €23,185 to €13,618
of which Trade receivables: -€9,656
- Profit (loss) carried forward +€21,985
up €21,985 (+20.6%), from €106,703 to €128,688
- Trade debts +€8,375
up €8,375 (+839%), from €998 to €9,373
- Tax, wage and social debts -€2,425
down €2,425 (-12.9%), from €18,834 to €16,409
of which Remuneration and social security: -€2,055
- Turnover -€122,670
no longer reported in 2025 (was €122,670)
- Purchases and services -€68,563
no longer reported in 2025 (was €68,563)
- Gross operating margin -€9,708
down €9,708 (-17.9%), from €54,107 to €44,399
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 | €127,657 | €155,592 | +€27,935 | +21.9% |
| Fixed assets | 21/28 | €23,654 | €10,137 | -€13,517 | -57.1% |
| Tangible fixed assets | 22/27 | €23,654 | €9,097 | -€14,557 | -61.5% |
| Furniture and vehicles | 24 | €23,654 | €9,097 | -€14,557 | -61.5% |
| Financial fixed assets | 28 | - | €1,040 | +€1,040 | |
| Current assets | 29/58 | €104,003 | €145,455 | +€41,452 | +39.9% |
| Amounts receivable after more than one year | 29 | €60,000 | €121,000 | +€61,000 | +102% |
| Other amounts receivable | 291 | €60,000 | €121,000 | +€61,000 | +102% |
| Amounts receivable within one year | 40/41 | €23,185 | €13,618 | -€9,567 | -41.3% |
| Trade receivables | 40 | €23,159 | €13,504 | -€9,656 | -41.7% |
| Other amounts receivable | 41 | €25 | €114 | +€88 | +347% |
| Cash at bank and in hand | 54/58 | €19,444 | €9,470 | -€9,974 | -51.3% |
| Deferred charges and accrued income | 490/1 | €1,374 | €1,367 | -€7 | -0.5% |
| Total equity and liabilities | 10/49 | €127,657 | €155,592 | +€27,935 | +21.9% |
| Equity | 10/15 | €107,203 | €129,188 | +€21,985 | +20.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,703 | €128,688 | +€21,985 | +20.6% |
| Amounts payable | 17/49 | €20,454 | €26,404 | +€5,950 | +29.1% |
| Amounts payable within one year | 42/48 | €20,454 | €26,404 | +€5,950 | +29.1% |
| Trade debts | 44 | €998 | €9,373 | +€8,375 | +839% |
| Suppliers | 440/4 | €998 | €9,373 | +€8,375 | +839% |
| Taxes, remuneration and social security | 45 | €18,834 | €16,409 | -€2,425 | -12.9% |
| Taxes | 450/3 | €14,927 | €14,557 | -€370 | -2.5% |
| Remuneration and social security | 454/9 | €3,907 | €1,852 | -€2,055 | -52.6% |
| Other amounts payable | 47/48 | €622 | €622 | = | 0.0% |
| Turnover | 70 | €122,670 | - | -€122,670 | |
| Goods, raw materials, services and sundry goods | 60/61 | €68,563 | - | -€68,563 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,556 | €14,557 | +€1 | 0.0% |
| Gross operating margin | 9900 | €54,107 | €44,399 | -€9,708 | -17.9% |
| Operating profit (loss) | 9901 | €39,551 | €29,842 | -€9,709 | -24.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €38 | €142 | +€104 | +270% |
| Recurring financial charges | 65 | €38 | €142 | +€104 | +270% |
| Profit (loss) for the period before taxes | 9903 | €39,513 | €29,700 | -€9,813 | -24.8% |
| Income taxes | 67/77 | €8,287 | €7,715 | -€572 | -6.9% |
| Profit (loss) for the period | 9904 | €31,226 | €21,985 | -€9,241 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,226 | €21,985 | -€9,241 | -29.6% |
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 26 October 2026 via checked.be.