BALLY: 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.
BALLY
Largest movements
- Receivables within one year +€122,900
up €122,900 (+55.2%), from €222,591 to €345,490
of which Trade receivables: +€130,072
- Cash +€113,219
up €113,219 (+23.5%), from €481,697 to €594,916
mainly Net result for the year (+€303,803) and Depreciation (+€214,416)
- Tangible fixed assets +€51,988
up €51,988 (+5.8%), from €894,017 to €946,005
of which Plant, machinery and equipment: +€75,313
- Stocks and contracts -€40,139
down €40,139 (-7.8%), from €516,660 to €476,521
- Reserves +€303,803
up €303,803 (+16.3%), from €1.9m to €2.2m
of which Distributable reserves: +€303,803
- Debts after one year -€35,032
down €35,032 (-14.1%), from €249,135 to €214,103
- Depreciation -€90,953
down €90,953 (-29.8%), from €305,369 to €214,416
- Gross operating margin -€48,504
down €48,504 (-5.0%), from €974,296 to €925,792
- Staff costs +€21,725
up €21,725 (+13.0%), from €167,447 to €189,172
- Financial charges +€11,486
up €11,486 (+107.3%), from €10,708 to €22,193
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.
Cash bridge derived
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 | €2,591,546 | €2,850,300 | +€258,753 | +10.0% |
| Fixed assets | 21/28 | €1,366,939 | €1,418,927 | +€51,988 | +3.8% |
| Tangible fixed assets | 22/27 | €894,017 | €946,005 | +€51,988 | +5.8% |
| Land and buildings | 22 | €198,739 | €180,947 | -€17,792 | -9.0% |
| Plant, machinery and equipment | 23 | €518,801 | €594,114 | +€75,313 | +14.5% |
| Furniture and vehicles | 24 | €176,476 | €170,944 | -€5,533 | -3.1% |
| Financial fixed assets | 28 | €472,922 | €472,922 | = | 0.0% |
| Current assets | 29/58 | €1,224,607 | €1,431,372 | +€206,765 | +16.9% |
| Stocks and contracts in progress | 3 | €516,660 | €476,521 | -€40,139 | -7.8% |
| Stocks | 30/36 | €516,660 | €476,521 | -€40,139 | -7.8% |
| Amounts receivable within one year | 40/41 | €222,591 | €345,490 | +€122,900 | +55.2% |
| Trade receivables | 40 | €153,154 | €283,226 | +€130,072 | +84.9% |
| Other amounts receivable | 41 | €69,437 | €62,264 | -€7,172 | -10.3% |
| Cash at bank and in hand | 54/58 | €481,697 | €594,916 | +€113,219 | +23.5% |
| Deferred charges and accrued income | 490/1 | €3,660 | €14,445 | +€10,785 | +294.7% |
| Total equity and liabilities | 10/49 | €2,591,546 | €2,850,300 | +€258,753 | +10.0% |
| Equity | 10/15 | €1,879,027 | €2,182,829 | +€303,803 | +16.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860,435 | €2,164,237 | +€303,803 | +16.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,858,576 | €2,162,378 | +€303,803 | +16.3% |
| Amounts payable | 17/49 | €712,519 | €667,470 | -€45,049 | -6.3% |
| Amounts payable after more than one year | 17 | €249,135 | €214,103 | -€35,032 | -14.1% |
| Financial debts | 170/4 | €249,135 | €214,103 | -€35,032 | -14.1% |
| Amounts payable within one year | 42/48 | €463,385 | €441,367 | -€22,017 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €35,763 | €19,169 | -€16,594 | -46.4% |
| Trade debts | 44 | €259,278 | €238,650 | -€20,628 | -8.0% |
| Suppliers | 440/4 | €259,278 | €238,650 | -€20,628 | -8.0% |
| Taxes, remuneration and social security | 45 | €27,617 | €42,822 | +€15,205 | +55.1% |
| Taxes | 450/3 | €26,293 | €38,776 | +€12,482 | +47.5% |
| Remuneration and social security | 454/9 | €1,324 | €4,046 | +€2,722 | +205.6% |
| Other amounts payable | 47/48 | €140,726 | €140,726 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Non-recurring operating income | 76A | €6,833 | €14,400 | +€7,567 | +110.7% |
| Remuneration, social security and pensions | 62 | €167,447 | €189,172 | +€21,725 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305,369 | €214,416 | -€90,953 | -29.8% |
| Other operating charges | 640/8 | €94,357 | €103,138 | +€8,781 | +9.3% |
| Gross operating margin | 9900 | €974,296 | €925,792 | -€48,504 | -5.0% |
| Operating profit (loss) | 9901 | €407,123 | €419,066 | +€11,943 | +2.9% |
| Financial income | 75/76B | €0 | €8 | +€8 | +6908.3% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +6908.3% |
| Financial charges | 65/66B | €10,708 | €22,193 | +€11,486 | +107.3% |
| Recurring financial charges | 65 | €10,708 | €22,193 | +€11,486 | +107.3% |
| Profit (loss) for the period before taxes | 9903 | €396,415 | €396,881 | +€466 | +0.1% |
| Income taxes | 67/77 | €101,293 | €93,079 | -€8,215 | -8.1% |
| Profit (loss) for the period | 9904 | €295,122 | €303,803 | +€8,681 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €295,122 | €303,803 | +€8,681 | +2.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.