BALLOO CONSULT: 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.
BALLOO CONSULT
Largest movements
- Tangible fixed assets -€2,393
no longer reported in 2025 (was €2,393)
- Other debts +€7,809
up €7,809 (+15.9%), from €49,235 to €57,044
- Profit (loss) carried forward -€7,379
down €7,379 (-74.1%), from €9,956 to €2,577
- Tax, wage and social debts -€4,296
no longer reported in 2025 (was €4,296)
- Trade debts +€1,156
new in 2025: €1,156
- Gross operating margin -€4,392
down €4,392, from €1,679 to -€2,713
- Financial charges +€1,110
up €1,110 (+2,397%), from €46 to €1,157
- Other operating charges +€774
up €774 (+201%), from €384 to €1,159
- Depreciation -€607
down €607 (-20.2%), from €3,000 to €2,393
- Taxes -€43
new in 2025: -€43
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 | €71,548 | €68,836 | -€2,711 | -3.8% |
| Fixed assets | 21/28 | €2,393 | - | -€2,393 | |
| Tangible fixed assets | 22/27 | €2,393 | - | -€2,393 | |
| Furniture and vehicles | 24 | €2,393 | - | -€2,393 | |
| Current assets | 29/58 | €69,154 | €68,836 | -€318 | -0.5% |
| Cash at bank and in hand | 54/58 | €69,154 | €68,836 | -€318 | -0.5% |
| Total equity and liabilities | 10/49 | €71,548 | €68,836 | -€2,711 | -3.8% |
| Equity | 10/15 | €18,016 | €10,637 | -€7,379 | -41.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,956 | €2,577 | -€7,379 | -74.1% |
| Amounts payable | 17/49 | €53,532 | €58,200 | +€4,668 | +8.7% |
| Amounts payable within one year | 42/48 | €53,532 | €58,200 | +€4,668 | +8.7% |
| Trade debts | 44 | - | €1,156 | +€1,156 | |
| Suppliers | 440/4 | - | €1,156 | +€1,156 | |
| Taxes, remuneration and social security | 45 | €4,296 | - | -€4,296 | |
| Taxes | 450/3 | €4,296 | - | -€4,296 | |
| Other amounts payable | 47/48 | €49,235 | €57,044 | +€7,809 | +15.9% |
| Non-recurring operating income | 76A | €3,085 | - | -€3,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €2,393 | -€607 | -20.2% |
| Other operating charges | 640/8 | €384 | €1,159 | +€774 | +201% |
| Gross operating margin | 9900 | €1,679 | -€2,713 | -€4,392 | |
| Operating profit (loss) | 9901 | -€1,706 | -€6,265 | -€4,559 | -267% |
| Financial charges | 65/66B | €46 | €1,157 | +€1,110 | +2,397% |
| Recurring financial charges | 65 | €46 | €1,157 | +€1,110 | +2,397% |
| Profit (loss) for the period before taxes | 9903 | -€1,752 | -€7,422 | -€5,670 | -324% |
| Income taxes | 67/77 | - | -€43 | -€43 | |
| Profit (loss) for the period | 9904 | -€1,752 | -€7,379 | -€5,627 | -321% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,752 | -€7,379 | -€5,627 | -321% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.