BALJIDENT: 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.
BALJIDENT
Largest movements
- Tangible fixed assets -€28,107
down €28,107 (-15.2%), from €184,506 to €156,399
- Cash -€14,137
down €14,137 (-12.1%), from €117,162 to €103,025
mainly Contributions, distributions and other (-€25,000) and Debts after one year (-€21,165)
- Receivables within one year +€5,920
up €5,920 (+535.2%), from €1,106 to €7,026
of which Other amounts receivable: +€4,128
- Deferred charges and accrued income +€4,580
up €4,580 (+59.8%), from €7,664 to €12,244
- Debts after one year -€21,165
down €21,165 (-45.7%), from €46,286 to €25,121
- Reserves +€12,000
up €12,000 (+14.6%), from €82,360 to €94,360
of which Distributable reserves: +€12,000
- Trade debts -€11,373
down €11,373 (-61.7%), from €18,434 to €7,061
- Other debts -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Turnover +€410,558
new in 2025: €410,558
- Purchases and services +€266,779
new in 2025: €266,779
- Gross operating margin -€33,305
down €33,305 (-18.4%), from €181,472 to €148,167
- Staff costs -€18,279
down €18,279 (-25.1%), from €72,851 to €54,573
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 | €315,001 | €285,574 | -€29,426 | -9.3% |
| Fixed assets | 21/28 | €186,006 | €157,899 | -€28,107 | -15.1% |
| Tangible fixed assets | 22/27 | €184,506 | €156,399 | -€28,107 | -15.2% |
| Land and buildings | 22 | €134,583 | €120,536 | -€14,047 | -10.4% |
| Plant, machinery and equipment | 23 | €25,106 | €21,281 | -€3,824 | -15.2% |
| Furniture and vehicles | 24 | €4,079 | €2,428 | -€1,652 | -40.5% |
| Leasing and similar rights | 25 | €16,238 | €7,654 | -€8,584 | -52.9% |
| Other tangible fixed assets | 26 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €128,994 | €127,675 | -€1,319 | -1.0% |
| Stocks and contracts in progress | 3 | €3,063 | €5,380 | +€2,318 | +75.7% |
| Stocks | 30/36 | €3,063 | €5,380 | +€2,318 | +75.7% |
| Amounts receivable within one year | 40/41 | €1,106 | €7,026 | +€5,920 | +535.2% |
| Trade receivables | 40 | €1,106 | €2,898 | +€1,792 | +162.0% |
| Other amounts receivable | 41 | - | €4,128 | +€4,128 | |
| Cash at bank and in hand | 54/58 | €117,162 | €103,025 | -€14,137 | -12.1% |
| Deferred charges and accrued income | 490/1 | €7,664 | €12,244 | +€4,580 | +59.8% |
| Total equity and liabilities | 10/49 | €315,001 | €285,574 | -€29,426 | -9.3% |
| Equity | 10/15 | €173,983 | €186,420 | +€12,438 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,360 | €94,360 | +€12,000 | +14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,500 | €92,500 | +€12,000 | +14.9% |
| Profit (loss) carried forward | 14 | €73,023 | €73,460 | +€438 | +0.6% |
| Amounts payable | 17/49 | €141,018 | €99,154 | -€41,864 | -29.7% |
| Amounts payable after more than one year | 17 | €46,286 | €25,121 | -€21,165 | -45.7% |
| Financial debts | 170/4 | €46,286 | €25,121 | -€21,165 | -45.7% |
| Amounts payable within one year | 42/48 | €92,522 | €72,837 | -€19,685 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €21,870 | €21,165 | -€704 | -3.2% |
| Trade debts | 44 | €18,434 | €7,061 | -€11,373 | -61.7% |
| Suppliers | 440/4 | €18,434 | €7,061 | -€11,373 | -61.7% |
| Taxes, remuneration and social security | 45 | €22,218 | €19,610 | -€2,608 | -11.7% |
| Taxes | 450/3 | €7,652 | €7,271 | -€381 | -5.0% |
| Remuneration and social security | 454/9 | €14,566 | €12,339 | -€2,227 | -15.3% |
| Other amounts payable | 47/48 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Accrued charges and deferred income | 492/3 | €2,210 | €1,196 | -€1,014 | -45.9% |
| Turnover | 70 | - | €410,558 | +€410,558 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €266,779 | +€266,779 | |
| Remuneration, social security and pensions | 62 | €72,851 | €54,573 | -€18,279 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,903 | €32,409 | -€494 | -1.5% |
| Other operating charges | 640/8 | €2,255 | €3,030 | +€775 | +34.4% |
| Gross operating margin | 9900 | €181,472 | €148,167 | -€33,305 | -18.4% |
| Operating profit (loss) | 9901 | €73,463 | €58,155 | -€15,307 | -20.8% |
| Financial income | 75/76B | €468 | €561 | +€93 | +19.9% |
| Recurring financial income | 75 | €468 | €561 | +€93 | +19.9% |
| Financial charges | 65/66B | €3,695 | €4,310 | +€615 | +16.6% |
| Recurring financial charges | 65 | €3,695 | €4,310 | +€615 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €70,235 | €54,406 | -€15,829 | -22.5% |
| Income taxes | 67/77 | €18,114 | €16,968 | -€1,146 | -6.3% |
| Profit (loss) for the period | 9904 | €52,121 | €37,438 | -€14,683 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,121 | €37,438 | -€14,683 | -28.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.