BALIS: 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
BALIS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,473
2024 · -€739,597+€747,071
Equity
-€797,171
2024 · -€803,554+€6,382
Cash
€56,572
2024 · €9,907+€46,664
Balance sheet total
€5.3m
2024 · €5.6m-€310,774
Largest movements
Assets
- Tangible fixed assets -€212,215
down €212,215 (-7.4%), from €2.9m to €2.7m
of which Leasing and similar rights: -€160,000
- Deferred charges and accrued income -€92,267
down €92,267 (-5.9%), from €1.6m to €1.5m
Equity and liabilities
- Debts after one year -€256,805
down €256,805 (-8.2%), from €3.1m to €2.9m
- Accrued charges and deferred income -€104,559
down €104,559 (-4.6%), from €2.3m to €2.2m
- Trade debts +€77,239
up €77,239 (+238%), from €32,520 to €109,758
Income statement
- Financial charges -€1.1m
down €1.1m (-89.8%), from €1.2m to €126,964
of which Financial charges: -€1.0m
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
-€739,597
Other operating income
+€2,435
Services and other goods
+€29,336
Staff costs
+€3,354
Depreciation
-€1,597
Write-downs
+€2,604
Other operating charges
+€9,154
Other operating items
-€376,960
Financial income
-€33,946
Financial charges
+€1.1m
Taxes
+€136
Result 2025
€7,473
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€297,257
Investment
€0
Financing
-€250,593
Cash 2024
€9,907
From operations (derived)
+€297,257
Net result for the year
+€7,473
Depreciation
+€216,373
Receivables within one year
+€48,799
Deferred charges and accrued income
+€92,267
Trade debts
+€77,239
Tax, wage and social debts
-€519
Other debts
-€39,815
Accrued charges and deferred income
-€104,559
Financing
-€250,593
Debts after one year
-€256,805
Current portion of long-term debt
+€7,303
Contributions, distributions and other
-€1,091
Cash 2025
€56,572
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,597,008 | €5,286,234 | -€310,774 | -5.6% |
| Fixed assets | 21/28 | €3,809,024 | €3,592,651 | -€216,373 | -5.7% |
| Intangible fixed assets | 21 | €4,435 | €276 | -€4,158 | -93.8% |
| Tangible fixed assets | 22/27 | €2,865,258 | €2,653,043 | -€212,215 | -7.4% |
| Land and buildings | 22 | €290,000 | €290,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €373,832 | €321,617 | -€52,215 | -14.0% |
| Leasing and similar rights | 25 | €2,201,425 | €2,041,425 | -€160,000 | -7.3% |
| Other tangible fixed assets | 26 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €939,332 | €939,332 | = | 0.0% |
| Affiliated companies | 280/1 | €939,315 | €939,315 | = | 0.0% |
| Participating interests | 280 | €939,315 | €939,315 | = | 0.0% |
| Other financial fixed assets | 284/8 | €18 | €18 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €18 | €18 | = | 0.0% |
| Current assets | 29/58 | €1,787,984 | €1,693,583 | -€94,401 | -5.3% |
| Amounts receivable within one year | 40/41 | €224,119 | €175,321 | -€48,799 | -21.8% |
| Trade receivables | 40 | €18,085 | €8,724 | -€9,361 | -51.8% |
| Other amounts receivable | 41 | €206,034 | €166,597 | -€39,438 | -19.1% |
| Cash at bank and in hand | 54/58 | €9,907 | €56,572 | +€46,664 | +471% |
| Deferred charges and accrued income | 490/1 | €1,553,957 | €1,461,691 | -€92,267 | -5.9% |
| Total equity and liabilities | 10/49 | €5,597,008 | €5,286,234 | -€310,774 | -5.6% |
| Equity | 10/15 | -€803,554 | -€797,171 | +€6,382 | +0.8% |
| Contributions | 10/11 | €172,200 | €172,200 | = | 0.0% |
| Capital | 10 | €172,200 | €172,200 | = | 0.0% |
| Issued capital | 100 | €172,200 | €172,200 | = | 0.0% |
| Reserves | 13 | €357,395 | €321,610 | -€35,785 | -10.0% |
| Non-distributable reserves | 130/1 | €17,220 | €17,220 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,220 | €17,220 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,785 | - | -€35,785 | |
| Distributable reserves | 133 | €304,390 | €304,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,333,149 | -€1,290,982 | +€42,167 | +3.2% |
| Amounts payable | 17/49 | €6,400,562 | €6,083,405 | -€317,157 | -5.0% |
| Amounts payable after more than one year | 17 | €3,141,302 | €2,884,497 | -€256,805 | -8.2% |
| Financial debts | 170/4 | €3,141,302 | €2,884,497 | -€256,805 | -8.2% |
| Leasing and similar obligations | 172 | €1,834,424 | €1,620,743 | -€213,681 | -11.6% |
| Credit institutions | 173 | €341,541 | €298,417 | -€43,124 | -12.6% |
| Other loans | 174 | €965,337 | €965,337 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,000,013 | €1,044,221 | +€44,208 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €249,503 | €256,805 | +€7,303 | +2.9% |
| Trade debts | 44 | €32,520 | €109,758 | +€77,239 | +238% |
| Suppliers | 440/4 | €32,520 | €109,758 | +€77,239 | +238% |
| Taxes, remuneration and social security | 45 | €34,658 | €34,139 | -€519 | -1.5% |
| Taxes | 450/3 | €1,658 | €1,161 | -€497 | -30.0% |
| Remuneration and social security | 454/9 | €33,000 | €32,978 | -€22 | -0.1% |
| Other amounts payable | 47/48 | €683,333 | €643,519 | -€39,815 | -5.8% |
| Accrued charges and deferred income | 492/3 | €2,259,247 | €2,154,687 | -€104,559 | -4.6% |
| Operating income | 70/76A | €1,239,824 | €877,299 | -€362,525 | -29.2% |
| Turnover | 70 | €0 | - | = | |
| Other operating income | 74 | €714,864 | €717,299 | +€2,435 | +0.3% |
| Non-recurring operating income | 76A | €524,960 | €160,000 | -€364,960 | -69.5% |
| Operating charges | 60/66A | €780,165 | €749,315 | -€30,851 | -4.0% |
| Services and other goods | 61 | €185,909 | €156,573 | -€29,336 | -15.8% |
| Remuneration, social security and pensions | 62 | €222,082 | €218,729 | -€3,354 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,777 | €216,373 | +€1,597 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,604 | €0 | -€2,604 | -100% |
| Other operating charges | 640/8 | €42,868 | €33,715 | -€9,154 | -21.4% |
| Non-recurring operating charges | 66A | €111,925 | €123,925 | +€12,000 | +10.7% |
| Operating profit (loss) | 9901 | €459,658 | €127,984 | -€331,674 | -72.2% |
| Financial income | 75/76B | €40,945 | €6,999 | -€33,946 | -82.9% |
| Recurring financial income | 75 | €40,945 | €6,999 | -€33,946 | -82.9% |
| Income from current assets | 751 | €39,920 | €5,844 | -€34,076 | -85.4% |
| Other financial income | 752/9 | €1,024 | €1,155 | +€130 | +12.7% |
| Financial charges | 65/66B | €1,239,519 | €126,964 | -€1.1m | -89.8% |
| Recurring financial charges | 65 | €1,139,519 | €126,964 | -€1.0m | -88.9% |
| Debt charges | 650 | €144,438 | €125,530 | -€18,908 | -13.1% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €987,384 | - | -€987,384 | |
| Other financial charges | 652/9 | €7,697 | €1,434 | -€6,263 | -81.4% |
| Non-recurring financial charges | 66B | €100,000 | - | -€100,000 | |
| Profit (loss) for the period before taxes | 9903 | -€738,916 | €8,019 | +€746,935 | |
| Income taxes | 67/77 | €682 | €546 | -€136 | -20.0% |
| Taxes | 670/3 | €682 | €546 | -€136 | -20.0% |
| Profit (loss) for the period | 9904 | -€739,597 | €7,473 | +€747,071 | |
| Profit (loss) for the period to be appropriated | 9905 | -€739,597 | €7,473 | +€747,071 |
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 15 October 2026 via checked.be.