BALLMORE: 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.
BALLMORE
Largest movements
- Deferred charges and accrued income -€23,770
down €23,770 (-83.0%), from €28,640 to €4,870
- Receivables within one year +€10,722
up €10,722 (+7.7%), from €140,153 to €150,875
of which Trade receivables: +€10,500
- Tangible fixed assets -€7,504
down €7,504 (-17.1%), from €43,821 to €36,316
of which Land and buildings: -€5,307
- Profit (loss) carried forward -€60,615
down €60,615 (-11.4%), from -€532,212 to -€592,828
- Tax, wage and social debts +€22,776
up €22,776 (+22.4%), from €101,483 to €124,259
of which Remuneration and social security: +€18,749
- Other debts +€13,896
up €13,896 (+123.4%), from €11,264 to €25,160
- Trade debts +€4,513
up €4,513 (+5.9%), from €76,157 to €80,670
- Depreciation -€18,866
down €18,866 (-68.3%), from €27,603 to €8,737
- Gross operating margin -€17,440
down €17,440 (-26.9%), from €64,842 to €47,402
- Staff costs -€12,961
down €12,961 (-12.5%), from €103,591 to €90,630
- Financial charges +€3,687
up €3,687 (+98.4%), from €3,749 to €7,436
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 | €225,941 | €205,730 | -€20,211 | -8.9% |
| Fixed assets | 21/28 | €44,456 | €36,491 | -€7,964 | -17.9% |
| Tangible fixed assets | 22/27 | €43,821 | €36,316 | -€7,504 | -17.1% |
| Land and buildings | 22 | €35,268 | €29,961 | -€5,307 | -15.0% |
| Plant, machinery and equipment | 23 | €5,232 | €4,427 | -€805 | -15.4% |
| Furniture and vehicles | 24 | €3,321 | €1,928 | -€1,393 | -41.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €635 | €175 | -€460 | -72.4% |
| Current assets | 29/58 | €181,486 | €169,239 | -€12,247 | -6.7% |
| Stocks and contracts in progress | 3 | €12,280 | €13,145 | +€865 | +7.0% |
| Stocks | 30/36 | €12,280 | €13,145 | +€865 | +7.0% |
| Amounts receivable within one year | 40/41 | €140,153 | €150,875 | +€10,722 | +7.7% |
| Trade receivables | 40 | €134,069 | €144,569 | +€10,500 | +7.8% |
| Other amounts receivable | 41 | €6,084 | €6,306 | +€222 | +3.6% |
| Cash at bank and in hand | 54/58 | €413 | €349 | -€64 | -15.4% |
| Deferred charges and accrued income | 490/1 | €28,640 | €4,870 | -€23,770 | -83.0% |
| Total equity and liabilities | 10/49 | €225,941 | €205,730 | -€20,211 | -8.9% |
| Equity | 10/15 | -€63,743 | -€124,358 | -€60,615 | -95.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €468,469 | €468,469 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,460 | €20,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,460 | €20,460 | = | 0.0% |
| Distributable reserves | 133 | €448,009 | €448,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€532,212 | -€592,828 | -€60,615 | -11.4% |
| Amounts payable | 17/49 | €289,684 | €330,089 | +€40,404 | +13.9% |
| Amounts payable within one year | 42/48 | €288,904 | €330,089 | +€41,185 | +14.3% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €76,157 | €80,670 | +€4,513 | +5.9% |
| Suppliers | 440/4 | €76,157 | €80,670 | +€4,513 | +5.9% |
| Taxes, remuneration and social security | 45 | €101,483 | €124,259 | +€22,776 | +22.4% |
| Taxes | 450/3 | €2,525 | €6,552 | +€4,027 | +159.5% |
| Remuneration and social security | 454/9 | €98,957 | €117,706 | +€18,749 | +18.9% |
| Other amounts payable | 47/48 | €11,264 | €25,160 | +€13,896 | +123.4% |
| Accrued charges and deferred income | 492/3 | €780 | €0 | -€780 | -100.0% |
| Remuneration, social security and pensions | 62 | €103,591 | €90,630 | -€12,961 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,603 | €8,737 | -€18,866 | -68.3% |
| Other operating charges | 640/8 | €1,605 | €1,215 | -€390 | -24.3% |
| Gross operating margin | 9900 | €64,842 | €47,402 | -€17,440 | -26.9% |
| Operating profit (loss) | 9901 | -€67,957 | -€53,180 | +€14,777 | +21.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €3,749 | €7,436 | +€3,687 | +98.4% |
| Recurring financial charges | 65 | €3,749 | €7,436 | +€3,687 | +98.4% |
| Profit (loss) for the period before taxes | 9903 | -€71,706 | -€60,615 | +€11,090 | +15.5% |
| Profit (loss) for the period | 9904 | -€71,706 | -€60,615 | +€11,090 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,706 | -€60,615 | +€11,090 | +15.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.