BALIUS: 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.
BALIUS
Largest movements
- Cash +€142,286
up €142,286 (+4622.9%), from €3,078 to €145,364
mainly Net result for the year (+€80,232) and Current investments (+€75,000)
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Receivables within one year +€16,723
up €16,723 (+93.7%), from €17,838 to €34,561
of which Trade receivables: +€14,811
- Profit (loss) carried forward +€75,799
up €75,799 (+96.6%), from €78,434 to €154,233
- Tax, wage and social debts +€4,036
up €4,036 (+105.4%), from €3,829 to €7,865
- Other debts +€3,700
up €3,700 (+28.2%), from €13,122 to €16,822
- Gross operating margin +€95,420
up €95,420 (+1469.0%), from €6,496 to €101,915
- Taxes +€19,181
up €19,181 (+1552.1%), from €1,236 to €20,417
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 | €96,198 | €180,895 | +€84,697 | +88.0% |
| Fixed assets | 21/28 | - | €969 | +€969 | |
| Tangible fixed assets | 22/27 | - | €969 | +€969 | |
| Plant, machinery and equipment | 23 | - | €969 | +€969 | |
| Current assets | 29/58 | €96,198 | €179,925 | +€83,728 | +87.0% |
| Amounts receivable within one year | 40/41 | €17,838 | €34,561 | +€16,723 | +93.7% |
| Trade receivables | 40 | €14,944 | €29,754 | +€14,811 | +99.1% |
| Other amounts receivable | 41 | €2,895 | €4,807 | +€1,912 | +66.1% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €3,078 | €145,364 | +€142,286 | +4622.9% |
| Deferred charges and accrued income | 490/1 | €282 | - | -€282 | |
| Total equity and liabilities | 10/49 | €96,198 | €180,895 | +€84,697 | +88.0% |
| Equity | 10/15 | €78,934 | €154,733 | +€75,799 | +96.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,434 | €154,233 | +€75,799 | +96.6% |
| Amounts payable | 17/49 | €17,264 | €26,162 | +€8,898 | +51.5% |
| Amounts payable within one year | 42/48 | €17,264 | €26,162 | +€8,898 | +51.5% |
| Trade debts | 44 | €313 | €1,475 | +€1,162 | +371.6% |
| Suppliers | 440/4 | €313 | €1,475 | +€1,162 | +371.6% |
| Taxes, remuneration and social security | 45 | €3,829 | €7,865 | +€4,036 | +105.4% |
| Taxes | 450/3 | €3,829 | €7,865 | +€4,036 | +105.4% |
| Other amounts payable | 47/48 | €13,122 | €16,822 | +€3,700 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26 | +€26 | |
| Other operating charges | 640/8 | - | €335 | +€335 | |
| Gross operating margin | 9900 | €6,496 | €101,915 | +€95,420 | +1469.0% |
| Operating profit (loss) | 9901 | €6,496 | €101,554 | +€95,059 | +1463.4% |
| Financial income | 75/76B | €282 | €747 | +€466 | +165.3% |
| Recurring financial income | 75 | €282 | €747 | +€466 | +165.3% |
| Financial charges | 65/66B | €1,109 | €1,653 | +€544 | +49.1% |
| Recurring financial charges | 65 | €1,109 | €1,653 | +€544 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €5,669 | €100,649 | +€94,980 | +1675.5% |
| Income taxes | 67/77 | €1,236 | €20,417 | +€19,181 | +1552.1% |
| Profit (loss) for the period | 9904 | €4,433 | €80,232 | +€75,799 | +1709.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,433 | €80,232 | +€75,799 | +1709.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.