BALI DOC: 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 DOC
Largest movements
- Tangible fixed assets +€929,627
up €929,627 (+72.6%), from €1.3m to €2.2m
of which Land and buildings: +€957,807
- Receivables within one year +€158,500
up €158,500 (+62.7%), from €252,872 to €411,372
of which Trade receivables: +€400,000
- Debts after one year +€777,122
up €777,122 (+87.3%), from €889,750 to €1.7m
- Accrued charges and deferred income +€107,852
up €107,852 (+256.8%), from €42,000 to €149,852
- Reserves +€104,537
up €104,537 (+20.2%), from €517,333 to €621,870
- Trade debts +€52,431
up €52,431 (+54.8%), from €95,598 to €148,029
- Current portion of long-term debt +€50,311
up €50,311 (+49.4%), from €101,755 to €152,066
- Gross operating margin +€163,493
up €163,493 (+41.7%), from €392,522 to €556,015
- Depreciation +€83,052
up €83,052 (+140.1%), from €59,283 to €142,335
- Financial charges +€12,804
up €12,804 (+37.4%), from €34,268 to €47,072
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 | €1,846,845 | €2,916,399 | +€1.1m | +57.9% |
| Fixed assets | 21/28 | €1,529,936 | €2,459,563 | +€929,627 | +60.8% |
| Tangible fixed assets | 22/27 | €1,280,936 | €2,210,563 | +€929,627 | +72.6% |
| Land and buildings | 22 | €841,833 | €1,799,640 | +€957,807 | +113.8% |
| Plant, machinery and equipment | 23 | €436,186 | €408,061 | -€28,125 | -6.4% |
| Furniture and vehicles | 24 | €2,917 | €2,862 | -€55 | -1.9% |
| Financial fixed assets | 28 | €249,000 | €249,000 | = | 0.0% |
| Current assets | 29/58 | €316,909 | €456,836 | +€139,927 | +44.2% |
| Amounts receivable within one year | 40/41 | €252,872 | €411,372 | +€158,500 | +62.7% |
| Trade receivables | 40 | - | €400,000 | +€400,000 | |
| Other amounts receivable | 41 | €252,872 | €11,372 | -€241,500 | -95.5% |
| Cash at bank and in hand | 54/58 | €59,848 | €44,249 | -€15,599 | -26.1% |
| Deferred charges and accrued income | 490/1 | €4,189 | €1,215 | -€2,974 | -71.0% |
| Total equity and liabilities | 10/49 | €1,846,845 | €2,916,399 | +€1.1m | +57.9% |
| Equity | 10/15 | €549,521 | €654,057 | +€104,536 | +19.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €517,333 | €621,870 | +€104,537 | +20.2% |
| Distributable reserves | 133 | €517,333 | €621,870 | +€104,537 | +20.2% |
| Profit (loss) carried forward | 14 | €29,188 | €29,187 | -€1 | 0.0% |
| Amounts payable | 17/49 | €1,297,324 | €2,262,342 | +€965,018 | +74.4% |
| Amounts payable after more than one year | 17 | €889,750 | €1,666,872 | +€777,122 | +87.3% |
| Financial debts | 170/4 | €889,750 | €1,666,872 | +€777,122 | +87.3% |
| Amounts payable within one year | 42/48 | €365,574 | €445,618 | +€80,044 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €101,755 | €152,066 | +€50,311 | +49.4% |
| Trade debts | 44 | €95,598 | €148,029 | +€52,431 | +54.8% |
| Suppliers | 440/4 | €95,598 | €148,029 | +€52,431 | +54.8% |
| Taxes, remuneration and social security | 45 | €119,039 | €86,980 | -€32,059 | -26.9% |
| Taxes | 450/3 | €119,039 | €84,480 | -€34,559 | -29.0% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €49,182 | €58,543 | +€9,361 | +19.0% |
| Accrued charges and deferred income | 492/3 | €42,000 | €149,852 | +€107,852 | +256.8% |
| Remuneration, social security and pensions | 62 | €225 | €0 | -€225 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,283 | €142,335 | +€83,052 | +140.1% |
| Other operating charges | 640/8 | €3,814 | €6,404 | +€2,590 | +67.9% |
| Gross operating margin | 9900 | €392,522 | €556,015 | +€163,493 | +41.7% |
| Operating profit (loss) | 9901 | €329,200 | €407,276 | +€78,076 | +23.7% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €34,268 | €47,072 | +€12,804 | +37.4% |
| Recurring financial charges | 65 | €34,268 | €47,072 | +€12,804 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €294,942 | €360,204 | +€65,262 | +22.1% |
| Income taxes | 67/77 | €107,797 | €107,298 | -€499 | -0.5% |
| Profit (loss) for the period | 9904 | €187,145 | €252,906 | +€65,761 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €187,145 | €252,906 | +€65,761 | +35.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.