Bally, Ateliers de Constructions: 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.
Bally, Ateliers de Constructions
Largest movements
- Current investments -€433,029
down €433,029 (-40.6%), from €1.1m to €634,578
- Cash +€120,136
up €120,136 (+34.3%), from €349,898 to €470,034
mainly Net result for the year (+€574,325) and Current investments (+€433,029)
- Receivables within one year +€59,443
up €59,443 (+205%), from €28,999 to €88,442
of which Other amounts receivable: +€58,229
- Tangible fixed assets -€44,989
down €44,989 (-5.7%), from €784,717 to €739,728
of which Plant, machinery and equipment: -€44,989
- Reserves -€555,675
down €555,675 (-24.1%), from €2.3m to €1.8m
of which Distributable reserves: -€555,675
- Profit (loss) carried forward +€165,000
up €165,000, from -€163,455 to €1,545
- Other debts +€51,530
up €51,530 (+17,262%), from €299 to €51,828
- Tax, wage and social debts +€49,219
up €49,219 (+255%), from €19,275 to €68,494
- Financial income +€750,508
up €750,508 (+4,587%), from €16,361 to €766,869
- Taxes +€244,764
up €244,764 (+4,044%), from €6,052 to €250,816
- Gross operating margin +€9,573
up €9,573 (+7.1%), from €134,690 to €144,262
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 | €2,238,551 | €1,940,239 | -€298,313 | -13.3% |
| Fixed assets | 21/28 | €784,817 | €739,828 | -€44,989 | -5.7% |
| Tangible fixed assets | 22/27 | €784,717 | €739,728 | -€44,989 | -5.7% |
| Land and buildings | 22 | €341,728 | €341,728 | = | 0.0% |
| Plant, machinery and equipment | 23 | €442,989 | €398,000 | -€44,989 | -10.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €1,453,734 | €1,200,410 | -€253,324 | -17.4% |
| Amounts receivable within one year | 40/41 | €28,999 | €88,442 | +€59,443 | +205% |
| Trade receivables | 40 | €23,880 | €25,094 | +€1,214 | +5.1% |
| Other amounts receivable | 41 | €5,119 | €63,348 | +€58,229 | +1,137% |
| Current investments | 50/53 | €1,067,607 | €634,578 | -€433,029 | -40.6% |
| Cash at bank and in hand | 54/58 | €349,898 | €470,034 | +€120,136 | +34.3% |
| Deferred charges and accrued income | 490/1 | €7,230 | €7,356 | +€126 | +1.7% |
| Total equity and liabilities | 10/49 | €2,238,551 | €1,940,239 | -€298,313 | -13.3% |
| Equity | 10/15 | €2,208,656 | €1,817,981 | -€390,675 | -17.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,310,112 | €1,754,437 | -€555,675 | -24.1% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Distributable reserves | 133 | €2,285,322 | €1,729,647 | -€555,675 | -24.3% |
| Profit (loss) carried forward | 14 | -€163,455 | €1,545 | +€165,000 | |
| Amounts payable | 17/49 | €29,895 | €122,257 | +€92,362 | +309% |
| Amounts payable within one year | 42/48 | €29,895 | €122,257 | +€92,362 | +309% |
| Trade debts | 44 | €10,321 | €1,935 | -€8,386 | -81.3% |
| Suppliers | 440/4 | €10,321 | €1,935 | -€8,386 | -81.3% |
| Taxes, remuneration and social security | 45 | €19,275 | €68,494 | +€49,219 | +255% |
| Taxes | 450/3 | €19,275 | €68,494 | +€49,219 | +255% |
| Other amounts payable | 47/48 | €299 | €51,828 | +€51,530 | +17,262% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,315 | €62,076 | +€761 | +1.2% |
| Other operating charges | 640/8 | €21,912 | €22,590 | +€678 | +3.1% |
| Gross operating margin | 9900 | €134,690 | €144,262 | +€9,573 | +7.1% |
| Operating profit (loss) | 9901 | €51,462 | €59,596 | +€8,134 | +15.8% |
| Financial income | 75/76B | €16,361 | €766,869 | +€750,508 | +4,587% |
| Recurring financial income | 75 | €16,361 | €766,869 | +€750,508 | +4,587% |
| Financial charges | 65/66B | €1,248 | €1,325 | +€77 | +6.2% |
| Recurring financial charges | 65 | €1,248 | €1,325 | +€77 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €66,576 | €825,141 | +€758,565 | +1,139% |
| Income taxes | 67/77 | €6,052 | €250,816 | +€244,764 | +4,044% |
| Profit (loss) for the period | 9904 | €60,524 | €574,325 | +€513,801 | +849% |
| Profit (loss) for the period to be appropriated | 9905 | €60,524 | €574,325 | +€513,801 | +849% |
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 20 October 2026 via checked.be.