BALINGUA: 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.
BALINGUA
Largest movements
- Cash +€25,984
up €25,984 (+932%), from €2,787 to €28,770
mainly Net result for the year (+€26,299) and Receivables within one year (+€14,469)
- Receivables within one year -€14,469
down €14,469 (-23.3%), from €62,169 to €47,700
of which Other amounts receivable: -€16,519
- Tangible fixed assets -€4,096
down €4,096 (-17.1%), from €23,965 to €19,869
- Profit (loss) carried forward +€26,299
up €26,299 (+4.4%), from -€599,347 to -€573,048
- Trade debts -€17,851
no longer reported in 2025 (was €17,851)
- Financial charges -€518
down €518 (-22.1%), from €2,348 to €1,830
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 | €197,255 | €204,850 | +€7,595 | +3.9% |
| Fixed assets | 21/28 | €132,299 | €128,203 | -€4,096 | -3.1% |
| Tangible fixed assets | 22/27 | €23,965 | €19,869 | -€4,096 | -17.1% |
| Furniture and vehicles | 24 | €23,965 | €19,869 | -€4,096 | -17.1% |
| Financial fixed assets | 28 | €108,333 | €108,333 | = | 0.0% |
| Current assets | 29/58 | €64,956 | €76,647 | +€11,691 | +18.0% |
| Amounts receivable within one year | 40/41 | €62,169 | €47,700 | -€14,469 | -23.3% |
| Trade receivables | 40 | €5,650 | €7,700 | +€2,050 | +36.3% |
| Other amounts receivable | 41 | €56,519 | €40,000 | -€16,519 | -29.2% |
| Cash at bank and in hand | 54/58 | €2,787 | €28,770 | +€25,984 | +932% |
| Deferred charges and accrued income | 490/1 | - | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €197,255 | €204,850 | +€7,595 | +3.9% |
| Equity | 10/15 | -€349,347 | -€323,048 | +€26,299 | +7.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€599,347 | -€573,048 | +€26,299 | +4.4% |
| Amounts payable | 17/49 | €546,602 | €527,898 | -€18,704 | -3.4% |
| Amounts payable within one year | 42/48 | €546,602 | €527,898 | -€18,704 | -3.4% |
| Trade debts | 44 | €17,851 | - | -€17,851 | |
| Suppliers | 440/4 | €17,851 | - | -€17,851 | |
| Taxes, remuneration and social security | 45 | €2,894 | €2,005 | -€889 | -30.7% |
| Taxes | 450/3 | €2,894 | €2,005 | -€889 | -30.7% |
| Other amounts payable | 47/48 | €525,857 | €525,894 | +€37 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,096 | €4,096 | = | 0.0% |
| Gross operating margin | 9900 | €31,974 | €32,225 | +€251 | +0.8% |
| Operating profit (loss) | 9901 | €27,878 | €28,129 | +€251 | +0.9% |
| Financial charges | 65/66B | €2,348 | €1,830 | -€518 | -22.1% |
| Recurring financial charges | 65 | €2,348 | €1,830 | -€518 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €25,531 | €26,299 | +€768 | +3.0% |
| Profit (loss) for the period | 9904 | €25,531 | €26,299 | +€768 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,531 | €26,299 | +€768 | +3.0% |
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 14 October 2026 via checked.be.