BALICA: 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.
BALICA
Largest movements
- Cash +€38,594
up €38,594 (+77,188%), from €50 to €38,644
mainly Net result for the year (+€67,720) and Tax, wage and social debts (+€22,193)
- Tangible fixed assets +€33,679
new in 2025: €33,679
of which Furniture and vehicles: +€32,630
- Receivables within one year +€25,832
up €25,832 (+5,347%), from €483 to €26,315
of which Trade receivables: +€22,585
- Profit (loss) carried forward +€67,720
up €67,720, from -€5,451 to €62,269
- Tax, wage and social debts +€22,193
new in 2025: €22,193
of which Taxes: +€16,376
- Trade debts +€12,934
up €12,934 (+1,724%), from €750 to €13,684
- Other debts -€4,112
down €4,112 (-78.6%), from €5,234 to €1,122
- Gross operating margin +€93,581
up €93,581, from -€3,901 to €89,680
- Taxes +€16,376
new in 2025: €16,376
- Depreciation +€4,893
new in 2025: €4,893
- Purchases and services -€3,901
no longer reported in 2025 (was €3,901)
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 | €533 | €99,267 | +€98,734 | +18,519% |
| Fixed assets | 21/28 | - | €33,679 | +€33,679 | |
| Tangible fixed assets | 22/27 | - | €33,679 | +€33,679 | |
| Plant, machinery and equipment | 23 | - | €1,049 | +€1,049 | |
| Furniture and vehicles | 24 | - | €32,630 | +€32,630 | |
| Current assets | 29/58 | €533 | €65,588 | +€65,055 | +12,202% |
| Amounts receivable within one year | 40/41 | €483 | €26,315 | +€25,832 | +5,347% |
| Trade receivables | 40 | - | €22,585 | +€22,585 | |
| Other amounts receivable | 41 | €483 | €3,730 | +€3,247 | +672% |
| Cash at bank and in hand | 54/58 | €50 | €38,644 | +€38,594 | +77,188% |
| Deferred charges and accrued income | 490/1 | - | €629 | +€629 | |
| Total equity and liabilities | 10/49 | €533 | €99,267 | +€98,734 | +18,519% |
| Equity | 10/15 | -€5,451 | €62,269 | +€67,720 | |
| Profit (loss) carried forward | 14 | -€5,451 | €62,269 | +€67,720 | |
| Amounts payable | 17/49 | €5,984 | €36,998 | +€31,014 | +518% |
| Amounts payable within one year | 42/48 | €5,984 | €36,998 | +€31,014 | +518% |
| Trade debts | 44 | €750 | €13,684 | +€12,934 | +1,724% |
| Suppliers | 440/4 | €750 | €13,684 | +€12,934 | +1,724% |
| Taxes, remuneration and social security | 45 | - | €22,193 | +€22,193 | |
| Taxes | 450/3 | - | €16,376 | +€16,376 | |
| Remuneration and social security | 454/9 | - | €5,816 | +€5,816 | |
| Other amounts payable | 47/48 | €5,234 | €1,122 | -€4,112 | -78.6% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,901 | - | -€3,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,893 | +€4,893 | |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€3,901 | €89,680 | +€93,581 | |
| Operating profit (loss) | 9901 | -€3,901 | €84,737 | +€88,637 | |
| Financial charges | 65/66B | - | €640 | +€640 | |
| Recurring financial charges | 65 | - | €640 | +€640 | |
| Profit (loss) for the period before taxes | 9903 | -€3,901 | €84,096 | +€87,997 | |
| Income taxes | 67/77 | - | €16,376 | +€16,376 | |
| Profit (loss) for the period | 9904 | -€3,901 | €67,720 | +€71,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,901 | €67,720 | +€71,621 |
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 23 October 2026 via checked.be.