BALLOONS Chris: 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.
BALLOONS Chris
Largest movements
- Cash -€4,826
down €4,826 (-48.7%), from €9,911 to €5,085
mainly Receivables within one year (-€4,043) and Other debts (-€3,949)
- Receivables within one year +€4,043
up €4,043 (+8.1%), from €49,957 to €54,000
of which Trade receivables: +€2,228
- Tangible fixed assets -€1,104
down €1,104 (-21.1%), from €5,230 to €4,127
of which Plant, machinery and equipment: -€788
- Other debts -€3,949
down €3,949 (-7.7%), from €51,565 to €47,616
- Tax, wage and social debts +€1,608
up €1,608 (+106%), from €1,521 to €3,130
- Gross operating margin -€5,989
down €5,989 (-87.5%), from €6,847 to €858
- Taxes -€5,197
down €5,197, from €4,796 to -€401
- Depreciation +€815
up €815 (+282%), from €289 to €1,104
- Financial income +€176
up €176 (+27.1%), from €647 to €823
- Financial charges -€97
down €97 (-70.4%), from €137 to €41
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 | €95,819 | €94,463 | -€1,356 | -1.4% |
| Fixed assets | 21/28 | €5,230 | €4,127 | -€1,104 | -21.1% |
| Tangible fixed assets | 22/27 | €5,230 | €4,127 | -€1,104 | -21.1% |
| Plant, machinery and equipment | 23 | €3,724 | €2,936 | -€788 | -21.2% |
| Furniture and vehicles | 24 | €1,507 | €1,191 | -€316 | -21.0% |
| Current assets | 29/58 | €90,588 | €90,336 | -€252 | -0.3% |
| Amounts receivable within one year | 40/41 | €49,957 | €54,000 | +€4,043 | +8.1% |
| Trade receivables | 40 | €49,557 | €51,785 | +€2,228 | +4.5% |
| Other amounts receivable | 41 | €400 | €2,215 | +€1,815 | +454% |
| Current investments | 50/53 | €30,720 | €31,131 | +€411 | +1.3% |
| Cash at bank and in hand | 54/58 | €9,911 | €5,085 | -€4,826 | -48.7% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €95,819 | €94,463 | -€1,356 | -1.4% |
| Equity | 10/15 | €39,847 | €40,305 | +€458 | +1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,447 | €27,905 | +€458 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €163 | €163 | = | 0.0% |
| Distributable reserves | 133 | €25,424 | €25,882 | +€458 | +1.8% |
| Amounts payable | 17/49 | €55,971 | €54,158 | -€1,814 | -3.2% |
| Amounts payable within one year | 42/48 | €55,971 | €54,158 | -€1,814 | -3.2% |
| Trade debts | 44 | €2,886 | €3,412 | +€527 | +18.3% |
| Suppliers | 440/4 | €2,886 | €3,412 | +€527 | +18.3% |
| Taxes, remuneration and social security | 45 | €1,521 | €3,130 | +€1,608 | +106% |
| Taxes | 450/3 | €1,521 | €3,130 | +€1,608 | +106% |
| Other amounts payable | 47/48 | €51,565 | €47,616 | -€3,949 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | €1,104 | +€815 | +282% |
| Other operating charges | 640/8 | €467 | €480 | +€14 | +2.9% |
| Gross operating margin | 9900 | €6,847 | €858 | -€5,989 | -87.5% |
| Operating profit (loss) | 9901 | €6,092 | -€726 | -€6,818 | |
| Financial income | 75/76B | €647 | €823 | +€176 | +27.1% |
| Recurring financial income | 75 | €647 | €823 | +€176 | +27.1% |
| Financial charges | 65/66B | €137 | €41 | -€97 | -70.4% |
| Recurring financial charges | 65 | €137 | €41 | -€97 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €6,602 | €57 | -€6,545 | -99.1% |
| Income taxes | 67/77 | €4,796 | -€401 | -€5,197 | |
| Profit (loss) for the period | 9904 | €1,806 | €458 | -€1,348 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,806 | €458 | -€1,348 | -74.7% |
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 19 October 2026 via checked.be.