BALIES: 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.
BALIES
Largest movements
- Tangible fixed assets -€9,146
down €9,146 (-2.0%), from €468,664 to €459,518
of which Land and buildings: -€19,573
- Reserves +€20,282
up €20,282 (+22.6%), from €89,764 to €110,046
of which Distributable reserves: +€20,282
- Revaluation surpluses -€14,763
down €14,763 (-4.3%), from €340,845 to €326,083
- Debts after one year -€13,077
down €13,077 (-27.5%), from €47,542 to €34,465
- Gross operating margin +€50,976
up €50,976, from -€9,206 to €41,770
- Other operating charges -€11,736
down €11,736 (-64.1%), from €18,317 to €6,580
- Financial income -€4,085
down €4,085 (-99.8%), from €4,095 to €10
- Taxes +€3,674
up €3,674 (+364.5%), from €1,008 to €4,682
- Financial charges -€1,058
down €1,058 (-20.0%), from €5,294 to €4,235
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 | €780,151 | €773,205 | -€6,947 | -0.9% |
| Fixed assets | 21/28 | €778,664 | €769,518 | -€9,146 | -1.2% |
| Tangible fixed assets | 22/27 | €468,664 | €459,518 | -€9,146 | -2.0% |
| Land and buildings | 22 | €466,346 | €446,773 | -€19,573 | -4.2% |
| Plant, machinery and equipment | 23 | €2,279 | €1,892 | -€387 | -17.0% |
| Furniture and vehicles | 24 | €39 | €10,853 | +€10,814 | +27627.9% |
| Financial fixed assets | 28 | €310,000 | €310,000 | = | 0.0% |
| Current assets | 29/58 | €1,487 | €3,687 | +€2,200 | +147.9% |
| Amounts receivable within one year | 40/41 | - | €100 | +€100 | |
| Trade receivables | 40 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €15 | €68 | +€54 | +369.4% |
| Deferred charges and accrued income | 490/1 | €1,472 | €3,518 | +€2,046 | +139.0% |
| Total equity and liabilities | 10/49 | €780,151 | €773,205 | -€6,947 | -0.9% |
| Equity | 10/15 | €541,807 | €547,327 | +€5,520 | +1.0% |
| Contributions | 10/11 | €276,401 | €276,401 | = | 0.0% |
| Capital | 10 | €276,401 | €276,401 | = | 0.0% |
| Issued capital | 100 | €276,401 | €276,401 | = | 0.0% |
| Revaluation surpluses | 12 | €340,845 | €326,083 | -€14,763 | -4.3% |
| Reserves | 13 | €89,764 | €110,046 | +€20,282 | +22.6% |
| Non-distributable reserves | 130/1 | €1,491 | €1,491 | = | 0.0% |
| Legal reserve | 130 | €1,491 | €1,491 | = | 0.0% |
| Distributable reserves | 133 | €88,274 | €108,556 | +€20,282 | +23.0% |
| Profit (loss) carried forward | 14 | -€165,204 | -€165,204 | = | 0.0% |
| Amounts payable | 17/49 | €238,344 | €225,878 | -€12,466 | -5.2% |
| Amounts payable after more than one year | 17 | €47,542 | €34,465 | -€13,077 | -27.5% |
| Financial debts | 170/4 | €47,542 | €34,465 | -€13,077 | -27.5% |
| Amounts payable within one year | 42/48 | €188,236 | €188,910 | +€674 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €14,768 | €13,077 | -€1,691 | -11.4% |
| Trade debts | 44 | €34,434 | €31,163 | -€3,272 | -9.5% |
| Suppliers | 440/4 | €34,434 | €31,163 | -€3,272 | -9.5% |
| Taxes, remuneration and social security | 45 | €7,499 | €6,725 | -€774 | -10.3% |
| Taxes | 450/3 | €7,499 | €6,725 | -€774 | -10.3% |
| Other amounts payable | 47/48 | €131,535 | €137,945 | +€6,410 | +4.9% |
| Accrued charges and deferred income | 492/3 | €2,566 | €2,503 | -€63 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,360 | €20,763 | +€403 | +2.0% |
| Other operating charges | 640/8 | €18,317 | €6,580 | -€11,736 | -64.1% |
| Gross operating margin | 9900 | -€9,206 | €41,770 | +€50,976 | |
| Operating profit (loss) | 9901 | -€47,882 | €14,427 | +€62,310 | |
| Financial income | 75/76B | €4,095 | €10 | -€4,085 | -99.8% |
| Recurring financial income | 75 | €4,095 | €10 | -€4,085 | -99.8% |
| Financial charges | 65/66B | €5,294 | €4,235 | -€1,058 | -20.0% |
| Recurring financial charges | 65 | €5,294 | €4,235 | -€1,058 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€49,081 | €10,202 | +€59,283 | |
| Income taxes | 67/77 | €1,008 | €4,682 | +€3,674 | +364.5% |
| Profit (loss) for the period | 9904 | -€50,089 | €5,520 | +€55,609 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,089 | €5,520 | +€55,609 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.