BALLOEY: 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.
BALLOEY
Largest movements
- Cash +€30,038
up €30,038 (+26.7%), from €112,364 to €142,402
mainly Net result for the year (+€20,346) and Tax, wage and social debts (+€5,238)
- Stocks and contracts -€4,000
down €4,000 (-57.1%), from €7,000 to €3,000
- Receivables within one year -€2,608
down €2,608 (-11.9%), from €21,992 to €19,385
- Reserves +€20,346
up €20,346 (+16.5%), from €123,574 to €143,920
of which Distributable reserves: +€20,346
- Tax, wage and social debts +€5,238
up €5,238 (+130.5%), from €4,015 to €9,253
- Other debts -€5,076
down €5,076 (-61.6%), from €8,245 to €3,169
- Gross operating margin +€14,797
up €14,797 (+85.0%), from €17,408 to €32,206
- Taxes +€3,980
up €3,980 (+109.0%), from €3,652 to €7,632
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 | €144,323 | €166,224 | +€21,902 | +15.2% |
| Fixed assets | 21/28 | €2,879 | €1,312 | -€1,567 | -54.4% |
| Tangible fixed assets | 22/27 | €2,744 | €1,177 | -€1,567 | -57.1% |
| Furniture and vehicles | 24 | €2,744 | €1,177 | -€1,567 | -57.1% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €141,443 | €164,912 | +€23,468 | +16.6% |
| Stocks and contracts in progress | 3 | €7,000 | €3,000 | -€4,000 | -57.1% |
| Stocks | 30/36 | €7,000 | €3,000 | -€4,000 | -57.1% |
| Amounts receivable within one year | 40/41 | €21,992 | €19,385 | -€2,608 | -11.9% |
| Trade receivables | 40 | €21,992 | €19,385 | -€2,608 | -11.9% |
| Cash at bank and in hand | 54/58 | €112,364 | €142,402 | +€30,038 | +26.7% |
| Deferred charges and accrued income | 490/1 | €87 | €125 | +€38 | +43.9% |
| Total equity and liabilities | 10/49 | €144,323 | €166,224 | +€21,902 | +15.2% |
| Equity | 10/15 | €129,774 | €150,120 | +€20,346 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,574 | €143,920 | +€20,346 | +16.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €123,574 | €143,920 | +€20,346 | +16.5% |
| Amounts payable | 17/49 | €14,548 | €16,104 | +€1,556 | +10.7% |
| Amounts payable within one year | 42/48 | €14,548 | €16,104 | +€1,556 | +10.7% |
| Trade debts | 44 | €2,288 | €3,582 | +€1,294 | +56.5% |
| Suppliers | 440/4 | €2,288 | €3,582 | +€1,294 | +56.5% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €4,015 | €9,253 | +€5,238 | +130.5% |
| Taxes | 450/3 | €4,015 | €9,253 | +€5,238 | +130.5% |
| Other amounts payable | 47/48 | €8,245 | €3,169 | -€5,076 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,352 | €1,567 | +€215 | +15.9% |
| Other operating charges | 640/8 | €2,199 | €2,449 | +€249 | +11.3% |
| Gross operating margin | 9900 | €17,408 | €32,206 | +€14,797 | +85.0% |
| Operating profit (loss) | 9901 | €13,857 | €28,190 | +€14,333 | +103.4% |
| Financial income | 75/76B | €6 | €1 | -€6 | -91.7% |
| Recurring financial income | 75 | €6 | €1 | -€6 | -91.7% |
| Financial charges | 65/66B | €190 | €213 | +€23 | +12.2% |
| Recurring financial charges | 65 | €190 | €213 | +€23 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €13,673 | €27,978 | +€14,304 | +104.6% |
| Income taxes | 67/77 | €3,652 | €7,632 | +€3,980 | +109.0% |
| Profit (loss) for the period | 9904 | €10,022 | €20,346 | +€10,324 | +103.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,022 | €20,346 | +€10,324 | +103.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.