Ball & Biscuit: 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.
Ball & Biscuit
Largest movements
- Cash -€10,180
down €10,180 (-44.9%), from €22,663 to €12,483
mainly Tax, wage and social debts (-€13,419) and Investment in fixed assets (net) (-€6,461)
- Tangible fixed assets +€3,913
up €3,913 (+44.5%), from €8,799 to €12,712
of which Land and buildings: +€4,196
- Receivables within one year +€3,462
up €3,462 (+25.8%), from €13,436 to €16,898
of which Other amounts receivable: +€2,182
- Deferred charges and accrued income +€605
new in 2025: €605
- Tax, wage and social debts -€13,419
down €13,419 (-65.5%), from €20,476 to €7,058
of which Taxes: -€13,040
- Reserves +€9,864
up €9,864 (+53.5%), from €18,431 to €28,294
- Other debts +€1,255
up €1,255 (+37.0%), from €3,396 to €4,651
- Trade debts +€867
up €867 (+264%), from €329 to €1,196
- Short-term financial debts -€767
down €767 (-100%), from €767 to €0
- Gross operating margin -€6,147
down €6,147 (-25.4%), from €24,195 to €18,048
- Depreciation +€2,542
up €2,542 (+45,724%), from €6 to €2,548
- Taxes -€2,082
down €2,082 (-41.0%), from €5,075 to €2,993
- Financial charges +€2,068
up €2,068 (+4,031%), from €51 to €2,119
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 | €44,899 | €42,699 | -€2,200 | -4.9% |
| Fixed assets | 21/28 | €8,799 | €12,712 | +€3,913 | +44.5% |
| Tangible fixed assets | 22/27 | €8,799 | €12,712 | +€3,913 | +44.5% |
| Land and buildings | 22 | - | €4,196 | +€4,196 | |
| Plant, machinery and equipment | 23 | - | €1,745 | +€1,745 | |
| Furniture and vehicles | 24 | €8,799 | €6,771 | -€2,028 | -23.1% |
| Current assets | 29/58 | €36,099 | €29,986 | -€6,113 | -16.9% |
| Amounts receivable within one year | 40/41 | €13,436 | €16,898 | +€3,462 | +25.8% |
| Trade receivables | 40 | €13,401 | €14,681 | +€1,280 | +9.6% |
| Other amounts receivable | 41 | €35 | €2,217 | +€2,182 | +6,227% |
| Cash at bank and in hand | 54/58 | €22,663 | €12,483 | -€10,180 | -44.9% |
| Deferred charges and accrued income | 490/1 | - | €605 | +€605 | |
| Total equity and liabilities | 10/49 | €44,899 | €42,699 | -€2,200 | -4.9% |
| Equity | 10/15 | €19,931 | €29,794 | +€9,864 | +49.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €18,431 | €28,294 | +€9,864 | +53.5% |
| Distributable reserves | 133 | €18,431 | €28,294 | +€9,864 | +53.5% |
| Amounts payable | 17/49 | €24,968 | €12,904 | -€12,064 | -48.3% |
| Amounts payable within one year | 42/48 | €24,968 | €12,904 | -€12,064 | -48.3% |
| Financial debts | 43 | €767 | €0 | -€767 | -100% |
| Credit institutions | 430/8 | €767 | €0 | -€767 | -100% |
| Trade debts | 44 | €329 | €1,196 | +€867 | +264% |
| Suppliers | 440/4 | €329 | €1,196 | +€867 | +264% |
| Taxes, remuneration and social security | 45 | €20,476 | €7,058 | -€13,419 | -65.5% |
| Taxes | 450/3 | €15,785 | €2,745 | -€13,040 | -82.6% |
| Remuneration and social security | 454/9 | €4,691 | €4,313 | -€379 | -8.1% |
| Other amounts payable | 47/48 | €3,396 | €4,651 | +€1,255 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6 | €2,548 | +€2,542 | +45,724% |
| Other operating charges | 640/8 | €632 | €528 | -€104 | -16.5% |
| Gross operating margin | 9900 | €24,195 | €18,048 | -€6,147 | -25.4% |
| Operating profit (loss) | 9901 | €23,557 | €14,972 | -€8,585 | -36.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €51 | €2,119 | +€2,068 | +4,031% |
| Recurring financial charges | 65 | €51 | €2,119 | +€2,068 | +4,031% |
| Profit (loss) for the period before taxes | 9903 | €23,506 | €12,857 | -€10,649 | -45.3% |
| Income taxes | 67/77 | €5,075 | €2,993 | -€2,082 | -41.0% |
| Profit (loss) for the period | 9904 | €18,431 | €9,864 | -€8,567 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,431 | €9,864 | -€8,567 | -46.5% |
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 21 October 2026 via checked.be.