BALIGAND: 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.
BALIGAND
Largest movements
- Current investments +€47,000
new in 2025: €47,000
- Cash -€45,238
down €45,238 (-94.1%), from €48,055 to €2,817
mainly Current investments (-€47,000) and Net result for the year (-€453)
- Receivables after one year -€2,248
down €2,248 (-9.9%), from €22,639 to €20,391
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€568
down €568 (-58.7%), from €968 to €400
- Gross operating margin -€193
down €193 (-24.4%), from -€790 to -€983
- Financial income +€25
up €25 (+2.5%), from €994 to €1,020
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 | €173,215 | €172,762 | -€453 | -0.3% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €73,215 | €72,762 | -€453 | -0.6% |
| Amounts receivable after more than one year | 29 | €22,639 | €20,391 | -€2,248 | -9.9% |
| Other amounts receivable | 291 | €22,639 | €20,391 | -€2,248 | -9.9% |
| Amounts receivable within one year | 40/41 | €2,521 | €2,554 | +€33 | +1.3% |
| Other amounts receivable | 41 | €2,521 | €2,554 | +€33 | +1.3% |
| Current investments | 50/53 | - | €47,000 | +€47,000 | |
| Cash at bank and in hand | 54/58 | €48,055 | €2,817 | -€45,238 | -94.1% |
| Total equity and liabilities | 10/49 | €173,215 | €172,762 | -€453 | -0.3% |
| Equity | 10/15 | €173,215 | €172,762 | -€453 | -0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,215 | €150,762 | -€453 | -0.3% |
| Other operating charges | 640/8 | €968 | €400 | -€568 | -58.7% |
| Gross operating margin | 9900 | -€790 | -€983 | -€193 | -24.4% |
| Operating profit (loss) | 9901 | -€1,757 | -€1,383 | +€375 | +21.3% |
| Financial income | 75/76B | €994 | €1,020 | +€25 | +2.5% |
| Recurring financial income | 75 | €994 | €1,020 | +€25 | +2.5% |
| Financial charges | 65/66B | €89 | €90 | +€2 | +1.7% |
| Recurring financial charges | 65 | €89 | €90 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€851 | -€453 | +€399 | +46.8% |
| Profit (loss) for the period | 9904 | -€851 | -€453 | +€399 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€851 | -€453 | +€399 | +46.8% |
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 19 October 2026 via checked.be.