BALIM: 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.
What changed
BALIM
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€47,943
2024 · €70,717-€22,774
Equity
€1.7m
2024 · €1.6m+€47,943
Cash
-
not filed
Balance sheet total
€4.2m
2024 · €4.2m+€30,554
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€47,943
up €47,943 (+3.3%), from €1.4m to €1.5m
Income statement
- Financial income -€53,697
down €53,697 (-31.9%), from €168,080 to €114,384
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.
Result 2024
€70,717
Provisions
-€938
Other operating charges
+€22,550
Other operating items
+€5,942
Financial income
-€53,697
Financial charges
+€237
Taxes
+€3,131
Result 2025
€47,943
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,199,705 | €4,230,259 | +€30,554 | +0.7% |
| Fixed assets | 21/28 | €113,121 | €113,121 | = | 0.0% |
| Tangible fixed assets | 22/27 | €113,121 | €113,121 | = | 0.0% |
| Land and buildings | 22 | €113,121 | €113,121 | = | 0.0% |
| Current assets | 29/58 | €4,086,584 | €4,117,138 | +€30,554 | +0.7% |
| Amounts receivable within one year | 40/41 | €4,086,584 | €4,117,138 | +€30,554 | +0.7% |
| Other amounts receivable | 41 | €4,086,584 | €4,117,138 | +€30,554 | +0.7% |
| Total equity and liabilities | 10/49 | €4,199,705 | €4,230,259 | +€30,554 | +0.7% |
| Equity | 10/15 | €1,642,514 | €1,690,456 | +€47,943 | +2.9% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Capital | 10 | €180,000 | €180,000 | = | 0.0% |
| Issued capital | 100 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,000 | €18,000 | = | 0.0% |
| Legal reserve | 130 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,444,514 | €1,492,456 | +€47,943 | +3.3% |
| Provisions and deferred taxes | 16 | €1,788,090 | €1,788,090 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,788,090 | €1,788,090 | = | 0.0% |
| Environmental obligations | 163 | €1,788,090 | €1,788,090 | = | 0.0% |
| Amounts payable | 17/49 | €769,102 | €751,713 | -€17,389 | -2.3% |
| Amounts payable after more than one year | 17 | €706,439 | €706,439 | = | 0.0% |
| Financial debts | 170/4 | €706,439 | €706,439 | = | 0.0% |
| Other loans | 174 | €706,439 | €706,439 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,663 | €45,274 | -€17,389 | -27.7% |
| Trade debts | 44 | - | €3,711 | +€3,711 | |
| Suppliers | 440/4 | - | €3,711 | +€3,711 | |
| Other amounts payable | 47/48 | €62,663 | €41,563 | -€21,100 | -33.7% |
| Operating charges | 60/66A | €77,716 | €50,161 | -€27,555 | -35.5% |
| Services and other goods | 61 | €9,973 | €4,031 | -€5,942 | -59.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€938 | - | +€938 | |
| Other operating charges | 640/8 | €68,680 | €46,130 | -€22,550 | -32.8% |
| Operating profit (loss) | 9901 | -€77,716 | -€50,161 | +€27,555 | +35.5% |
| Financial income | 75/76B | €168,080 | €114,384 | -€53,697 | -31.9% |
| Recurring financial income | 75 | €168,080 | €114,384 | -€53,697 | -31.9% |
| Income from current assets | 751 | €168,080 | €114,384 | -€53,697 | -31.9% |
| Financial charges | 65/66B | €537 | €300 | -€237 | -44.1% |
| Recurring financial charges | 65 | €537 | €300 | -€237 | -44.1% |
| Other financial charges | 652/9 | €537 | €300 | -€237 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €89,828 | €63,923 | -€25,906 | -28.8% |
| Income taxes | 67/77 | €19,111 | €15,980 | -€3,131 | -16.4% |
| Taxes | 670/3 | €22,458 | €15,981 | -€6,477 | -28.8% |
| Tax adjustments and reversals of tax provisions | 77 | €3,347 | €1 | -€3,346 | -100.0% |
| Profit (loss) for the period | 9904 | €70,717 | €47,943 | -€22,774 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,717 | €47,943 | -€22,774 | -32.2% |
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 20 October 2026 via checked.be.