BALIOS: 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.
BALIOS
Largest movements
- Receivables within one year +€2,482
up €2,482 (+46.7%), from €5,320 to €7,802
of which Other amounts receivable: +€1,868
- Tangible fixed assets -€1,247
down €1,247 (-23.8%), from €5,234 to €3,987
of which Furniture and vehicles: -€2,094
- Cash -€796
down €796 (-14.3%), from €5,565 to €4,769
mainly Receivables within one year (-€2,482) and Tax, wage and social debts (-€1,417)
- Deferred charges and accrued income +€726
up €726 (+3045.9%), from €24 to €750
- Current portion of long-term debt +€1,659
new in 2024: €1,659
- Tax, wage and social debts -€1,417
down €1,417 (-49.7%), from €2,850 to €1,432
of which Taxes: -€1,417
- Trade debts +€1,320
up €1,320 (+101.4%), from €1,302 to €2,622
- Other debts -€994
no longer reported in 2024 (was €994)
- Profit (loss) carried forward +€596
up €596 (+7.8%), from -€7,602 to -€7,006
- Depreciation +€939
up €939 (+75.9%), from €1,237 to €2,176
- Gross operating margin -€792
down €792 (-11.0%), from €7,180 to €6,388
- Taxes -€441
down €441 (-30.9%), from €1,429 to €988
- Other operating charges -€274
down €274 (-27.4%), from €998 to €724
- Financial charges +€97
up €97 (+10.3%), from €948 to €1,046
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,143 | €17,307 | +€1,164 | +7.2% |
| Fixed assets | 21/28 | €5,234 | €3,987 | -€1,247 | -23.8% |
| Tangible fixed assets | 22/27 | €5,234 | €3,987 | -€1,247 | -23.8% |
| Plant, machinery and equipment | 23 | - | €846 | +€846 | |
| Furniture and vehicles | 24 | €5,234 | €3,140 | -€2,094 | -40.0% |
| Current assets | 29/58 | €10,909 | €13,320 | +€2,412 | +22.1% |
| Amounts receivable within one year | 40/41 | €5,320 | €7,802 | +€2,482 | +46.7% |
| Trade receivables | 40 | - | €614 | +€614 | |
| Other amounts receivable | 41 | €5,320 | €7,188 | +€1,868 | +35.1% |
| Cash at bank and in hand | 54/58 | €5,565 | €4,769 | -€796 | -14.3% |
| Deferred charges and accrued income | 490/1 | €24 | €750 | +€726 | +3045.9% |
| Total equity and liabilities | 10/49 | €16,143 | €17,307 | +€1,164 | +7.2% |
| Equity | 10/15 | €10,998 | €11,594 | +€596 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,602 | -€7,006 | +€596 | +7.8% |
| Amounts payable | 17/49 | €5,145 | €5,713 | +€568 | +11.0% |
| Amounts payable within one year | 42/48 | €5,145 | €5,713 | +€568 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,659 | +€1,659 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,302 | €2,622 | +€1,320 | +101.4% |
| Suppliers | 440/4 | €1,302 | €2,622 | +€1,320 | +101.4% |
| Taxes, remuneration and social security | 45 | €2,850 | €1,432 | -€1,417 | -49.7% |
| Taxes | 450/3 | €2,850 | €1,432 | -€1,417 | -49.7% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €994 | - | -€994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,237 | €2,176 | +€939 | +75.9% |
| Other operating charges | 640/8 | €998 | €724 | -€274 | -27.4% |
| Gross operating margin | 9900 | €7,180 | €6,388 | -€792 | -11.0% |
| Operating profit (loss) | 9901 | €4,944 | €3,487 | -€1,457 | -29.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €948 | €1,046 | +€97 | +10.3% |
| Recurring financial charges | 65 | €948 | €1,046 | +€97 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €3,996 | €2,443 | -€1,553 | -38.9% |
| Income taxes | 67/77 | €1,429 | €988 | -€441 | -30.9% |
| Profit (loss) for the period | 9904 | €2,567 | €1,455 | -€1,112 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,567 | €1,455 | -€1,112 | -43.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.