BALIKA: 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.
BALIKA
Largest movements
- Tangible fixed assets -€9,660
down €9,660 (-4.2%), from €231,840 to €222,180
- Debts after one year -€15,880
down €15,880 (-13.2%), from €120,110 to €104,231
- Reserves +€12,856
up €12,856 (+18.4%), from €69,950 to €82,806
- Tax, wage and social debts -€5,810
down €5,810 (-79.4%), from €7,314 to €1,504
- Other debts -€4,073
down €4,073 (-56.3%), from €7,231 to €3,157
- Gross operating margin +€2,661
up €2,661 (+8.4%), from €31,808 to €34,469
- Taxes +€510
up €510 (+8.9%), from €5,767 to €6,277
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 | €261,246 | €250,008 | -€11,238 | -4.3% |
| Fixed assets | 21/28 | €231,840 | €222,180 | -€9,660 | -4.2% |
| Tangible fixed assets | 22/27 | €231,840 | €222,180 | -€9,660 | -4.2% |
| Land and buildings | 22 | €231,840 | €222,180 | -€9,660 | -4.2% |
| Current assets | 29/58 | €29,406 | €27,828 | -€1,578 | -5.4% |
| Amounts receivable within one year | 40/41 | €64 | €64 | = | 0.0% |
| Trade receivables | 40 | €64 | €64 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,342 | €27,765 | -€1,578 | -5.4% |
| Total equity and liabilities | 10/49 | €261,246 | €250,008 | -€11,238 | -4.3% |
| Equity | 10/15 | €109,046 | €121,902 | +€12,856 | +11.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €69,950 | €82,806 | +€12,856 | +18.4% |
| Distributable reserves | 133 | €69,950 | €82,806 | +€12,856 | +18.4% |
| Profit (loss) carried forward | 14 | €31,036 | €31,036 | = | 0.0% |
| Amounts payable | 17/49 | €152,200 | €128,106 | -€24,094 | -15.8% |
| Amounts payable after more than one year | 17 | €120,110 | €104,231 | -€15,880 | -13.2% |
| Financial debts | 170/4 | €120,110 | €104,231 | -€15,880 | -13.2% |
| Amounts payable within one year | 42/48 | €32,090 | €23,876 | -€8,214 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €15,545 | €15,880 | +€334 | +2.2% |
| Trade debts | 44 | €2,000 | €3,335 | +€1,334 | +66.7% |
| Suppliers | 440/4 | €2,000 | €3,335 | +€1,334 | +66.7% |
| Taxes, remuneration and social security | 45 | €7,314 | €1,504 | -€5,810 | -79.4% |
| Taxes | 450/3 | €7,314 | €1,504 | -€5,810 | -79.4% |
| Other amounts payable | 47/48 | €7,231 | €3,157 | -€4,073 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,660 | €9,660 | = | 0.0% |
| Other operating charges | 640/8 | €1,878 | €2,002 | +€124 | +6.6% |
| Gross operating margin | 9900 | €31,808 | €34,469 | +€2,661 | +8.4% |
| Operating profit (loss) | 9901 | €20,270 | €22,807 | +€2,537 | +12.5% |
| Financial income | 75/76B | €82 | €153 | +€71 | +87.2% |
| Recurring financial income | 75 | €82 | €153 | +€71 | +87.2% |
| Financial charges | 65/66B | €3,320 | €2,994 | -€325 | -9.8% |
| Recurring financial charges | 65 | €3,320 | €2,994 | -€325 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €17,032 | €19,966 | +€2,934 | +17.2% |
| Income taxes | 67/77 | €5,767 | €6,277 | +€510 | +8.9% |
| Profit (loss) for the period | 9904 | €11,266 | €13,689 | +€2,423 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,266 | €13,689 | +€2,423 | +21.5% |
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 4 October 2026 via checked.be.