Balliu Beheer: 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.
Balliu Beheer
Largest movements
- Receivables within one year +€13,289
up €13,289 (+24.7%), from €53,778 to €67,067
of which Other amounts receivable: +€66,370
- Other debts +€54,398
up €54,398 (+72.7%), from €74,873 to €129,272
- Accrued charges and deferred income -€40,853
no longer reported in 2025 (was €40,853)
- Trade debts -€4,287
down €4,287 (-49.4%), from €8,673 to €4,386
- Profit (loss) carried forward +€4,276
up €4,276 (+5.2%), from -€81,668 to -€77,391
- Gross operating margin +€9,837
up €9,837, from -€5,517 to €4,320
- Other operating charges -€505
no longer reported in 2025 (was €505)
- Financial charges -€150
down €150 (-77.5%), from €194 to €44
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,578 | €167,867 | +€13,289 | +8.6% |
| Fixed assets | 21/28 | €100,800 | €100,800 | = | 0.0% |
| Financial fixed assets | 28 | €100,800 | €100,800 | = | 0.0% |
| Current assets | 29/58 | €53,778 | €67,067 | +€13,289 | +24.7% |
| Amounts receivable within one year | 40/41 | €53,778 | €67,067 | +€13,289 | +24.7% |
| Trade receivables | 40 | €53,081 | - | -€53,081 | |
| Other amounts receivable | 41 | €697 | €67,067 | +€66,370 | +9,516% |
| Total equity and liabilities | 10/49 | €154,578 | €167,867 | +€13,289 | +8.6% |
| Equity | 10/15 | €29,933 | €34,210 | +€4,276 | +14.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Revaluation surpluses | 12 | €95,400 | €95,400 | = | 0.0% |
| Reserves | 13 | €3,701 | €3,701 | = | 0.0% |
| Non-distributable reserves | 130/1 | €204 | €204 | = | 0.0% |
| Reserves not available under the articles | 1311 | €204 | €204 | = | 0.0% |
| Distributable reserves | 133 | €3,497 | €3,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,668 | -€77,391 | +€4,276 | +5.2% |
| Amounts payable | 17/49 | €124,645 | €133,658 | +€9,013 | +7.2% |
| Amounts payable within one year | 42/48 | €83,791 | €133,658 | +€49,866 | +59.5% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €8,673 | €4,386 | -€4,287 | -49.4% |
| Suppliers | 440/4 | €8,673 | €4,386 | -€4,287 | -49.4% |
| Taxes, remuneration and social security | 45 | €244 | - | -€244 | |
| Taxes | 450/3 | €244 | - | -€244 | |
| Other amounts payable | 47/48 | €74,873 | €129,272 | +€54,398 | +72.7% |
| Accrued charges and deferred income | 492/3 | €40,853 | - | -€40,853 | |
| Other operating charges | 640/8 | €505 | - | -€505 | |
| Non-recurring operating charges | 66A | €270 | - | -€270 | |
| Gross operating margin | 9900 | -€5,517 | €4,320 | +€9,837 | |
| Operating profit (loss) | 9901 | -€6,292 | €4,320 | +€10,612 | |
| Financial charges | 65/66B | €194 | €44 | -€150 | -77.5% |
| Recurring financial charges | 65 | €194 | €44 | -€150 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,486 | €4,276 | +€10,763 | |
| Profit (loss) for the period | 9904 | -€6,486 | €4,276 | +€10,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,486 | €4,276 | +€10,763 |
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 17 October 2026 via checked.be.