BALLOEY JONATHAN: 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 JONATHAN
Largest movements
- Receivables within one year +€15,593
up €15,593 (+14.0%), from €111,349 to €126,941
of which Other amounts receivable: +€12,860
- Cash +€10,222
up €10,222 (+19.0%), from €53,836 to €64,058
mainly Net result for the year (+€37,256) and Depreciation (+€21,301)
- Tangible fixed assets -€3,218
down €3,218 (-3.4%), from €95,965 to €92,747
of which Furniture and vehicles: -€67,046
- Reserves +€37,256
up €37,256 (+20.0%), from €186,737 to €223,993
- Debts after one year -€10,800
down €10,800 (-37.0%), from €29,200 to €18,400
- Depreciation +€13,890
up €13,890 (+187%), from €7,411 to €21,301
- Gross operating margin +€4,076
up €4,076 (+5.5%), from €73,868 to €77,944
- Financial income -€2,859
down €2,859 (-100.0%), from €2,860 to €0
of which Non-recurring financial income: -€2,859
- Financial charges -€2,673
down €2,673 (-84.3%), from €3,171 to €497
- Other operating charges -€1,023
down €1,023 (-51.0%), from €2,004 to €981
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,315 | €287,751 | +€24,436 | +9.3% |
| Fixed assets | 21/28 | €95,965 | €92,747 | -€3,218 | -3.4% |
| Tangible fixed assets | 22/27 | €95,965 | €92,747 | -€3,218 | -3.4% |
| Land and buildings | 22 | €25,718 | €23,946 | -€1,773 | -6.9% |
| Plant, machinery and equipment | 23 | €2,949 | €15,906 | +€12,956 | +439% |
| Furniture and vehicles | 24 | €67,298 | €252 | -€67,046 | -99.6% |
| Leasing and similar rights | 25 | - | €52,644 | +€52,644 | |
| Current assets | 29/58 | €167,350 | €195,003 | +€27,653 | +16.5% |
| Amounts receivable within one year | 40/41 | €111,349 | €126,941 | +€15,593 | +14.0% |
| Trade receivables | 40 | €16,286 | €19,019 | +€2,733 | +16.8% |
| Other amounts receivable | 41 | €95,062 | €107,922 | +€12,860 | +13.5% |
| Cash at bank and in hand | 54/58 | €53,836 | €64,058 | +€10,222 | +19.0% |
| Deferred charges and accrued income | 490/1 | €2,166 | €4,004 | +€1,839 | +84.9% |
| Total equity and liabilities | 10/49 | €263,315 | €287,751 | +€24,436 | +9.3% |
| Equity | 10/15 | €196,737 | €233,993 | +€37,256 | +18.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €186,737 | €223,993 | +€37,256 | +20.0% |
| Distributable reserves | 133 | €186,737 | €223,993 | +€37,256 | +20.0% |
| Amounts payable | 17/49 | €66,578 | €53,758 | -€12,820 | -19.3% |
| Amounts payable after more than one year | 17 | €29,200 | €18,400 | -€10,800 | -37.0% |
| Financial debts | 170/4 | €29,200 | €18,400 | -€10,800 | -37.0% |
| Amounts payable within one year | 42/48 | €36,797 | €35,358 | -€1,440 | -3.9% |
| Financial debts | 43 | €10,800 | €10,800 | = | 0.0% |
| Credit institutions | 430/8 | €10,800 | €10,800 | = | 0.0% |
| Trade debts | 44 | €3,905 | €1,242 | -€2,663 | -68.2% |
| Suppliers | 440/4 | €3,905 | €1,242 | -€2,663 | -68.2% |
| Advances received on contracts in progress | 46 | - | €618 | +€618 | |
| Taxes, remuneration and social security | 45 | €22,092 | €22,698 | +€605 | +2.7% |
| Taxes | 450/3 | €19,373 | €19,898 | +€525 | +2.7% |
| Remuneration and social security | 454/9 | €2,719 | €2,800 | +€80 | +3.0% |
| Accrued charges and deferred income | 492/3 | €581 | - | -€581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,411 | €21,301 | +€13,890 | +187% |
| Other operating charges | 640/8 | €2,004 | €981 | -€1,023 | -51.0% |
| Gross operating margin | 9900 | €73,868 | €77,944 | +€4,076 | +5.5% |
| Operating profit (loss) | 9901 | €64,453 | €55,661 | -€8,791 | -13.6% |
| Financial income | 75/76B | €2,860 | €0 | -€2,859 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -57.1% |
| Non-recurring financial income | 76B | €2,859 | - | -€2,859 | |
| Financial charges | 65/66B | €3,171 | €497 | -€2,673 | -84.3% |
| Recurring financial charges | 65 | €3,171 | €497 | -€2,673 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | €64,142 | €55,164 | -€8,977 | -14.0% |
| Income taxes | 67/77 | €18,526 | €17,908 | -€618 | -3.3% |
| Profit (loss) for the period | 9904 | €45,615 | €37,256 | -€8,360 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,615 | €37,256 | -€8,360 | -18.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.