BALLYM: 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.
BALLYM
Largest movements
- Tangible fixed assets +€39,069
up €39,069 (+2.6%), from €1.5m to €1.6m
of which Land and buildings: +€41,691
- Cash -€20,820
down €20,820 (-25.9%), from €80,242 to €59,422
mainly Trade debts (-€180,555) and Investment in fixed assets (net) (-€131,861)
- Receivables within one year -€19,167
down €19,167 (-13.8%), from €138,706 to €119,540
of which Other amounts receivable: -€11,452
- Trade debts -€180,555
down €180,555 (-30.1%), from €600,331 to €419,777
- Profit (loss) carried forward +€109,892
up €109,892 (+26.4%), from €415,857 to €525,749
- Debts after one year +€45,709
up €45,709 (+8.3%), from €552,203 to €597,912
of which Financial debts: +€45,709
- Tax, wage and social debts +€19,818
up €19,818 (+24.4%), from €81,177 to €100,995
- Financial charges +€131,910
up €131,910 (+729.9%), from €18,072 to €149,982
- Gross operating margin +€84,403
up €84,403 (+24.0%), from €351,275 to €435,678
- Taxes -€9,756
down €9,756 (-16.3%), from €59,696 to €49,941
- Depreciation +€7,531
up €7,531 (+8.8%), from €85,261 to €92,792
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.
Cash bridge derived
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 | €1,778,011 | €1,775,677 | -€2,334 | -0.1% |
| Fixed assets | 21/28 | €1,522,275 | €1,561,344 | +€39,069 | +2.6% |
| Tangible fixed assets | 22/27 | €1,522,275 | €1,561,344 | +€39,069 | +2.6% |
| Land and buildings | 22 | €1,495,517 | €1,537,209 | +€41,691 | +2.8% |
| Plant, machinery and equipment | 23 | €11,025 | €9,348 | -€1,676 | -15.2% |
| Furniture and vehicles | 24 | €15,733 | €14,787 | -€946 | -6.0% |
| Current assets | 29/58 | €255,736 | €214,333 | -€41,403 | -16.2% |
| Amounts receivable within one year | 40/41 | €138,706 | €119,540 | -€19,167 | -13.8% |
| Trade receivables | 40 | €60,627 | €52,913 | -€7,714 | -12.7% |
| Other amounts receivable | 41 | €78,080 | €66,627 | -€11,452 | -14.7% |
| Cash at bank and in hand | 54/58 | €80,242 | €59,422 | -€20,820 | -25.9% |
| Deferred charges and accrued income | 490/1 | €36,788 | €35,371 | -€1,417 | -3.9% |
| Total equity and liabilities | 10/49 | €1,778,011 | €1,775,677 | -€2,334 | -0.1% |
| Equity | 10/15 | €436,977 | €546,869 | +€109,892 | +25.1% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €1,920 | €1,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,920 | €1,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,920 | €1,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €415,857 | €525,749 | +€109,892 | +26.4% |
| Amounts payable | 17/49 | €1,341,034 | €1,228,808 | -€112,226 | -8.4% |
| Amounts payable after more than one year | 17 | €552,203 | €597,912 | +€45,709 | +8.3% |
| Financial debts | 170/4 | €209,752 | €255,462 | +€45,709 | +21.8% |
| Other amounts payable | 178/9 | €342,451 | €342,451 | = | 0.0% |
| Amounts payable within one year | 42/48 | €772,011 | €613,227 | -€158,784 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €90,453 | €92,405 | +€1,952 | +2.2% |
| Trade debts | 44 | €600,331 | €419,777 | -€180,555 | -30.1% |
| Suppliers | 440/4 | €600,331 | €419,777 | -€180,555 | -30.1% |
| Taxes, remuneration and social security | 45 | €81,177 | €100,995 | +€19,818 | +24.4% |
| Taxes | 450/3 | €81,177 | €100,995 | +€19,818 | +24.4% |
| Other amounts payable | 47/48 | €50 | €50 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16,820 | €17,669 | +€848 | +5.0% |
| Non-recurring operating income | 76A | €21,866 | €15,926 | -€5,940 | -27.2% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,261 | €92,792 | +€7,531 | +8.8% |
| Other operating charges | 640/8 | €35,988 | €34,862 | -€1,125 | -3.1% |
| Gross operating margin | 9900 | €351,275 | €435,678 | +€84,403 | +24.0% |
| Operating profit (loss) | 9901 | €230,026 | €308,024 | +€77,998 | +33.9% |
| Financial income | 75/76B | €2,760 | €1,791 | -€969 | -35.1% |
| Recurring financial income | 75 | €2,760 | €1,791 | -€969 | -35.1% |
| Financial charges | 65/66B | €18,072 | €149,982 | +€131,910 | +729.9% |
| Recurring financial charges | 65 | €18,072 | €149,982 | +€131,910 | +729.9% |
| Profit (loss) for the period before taxes | 9903 | €214,714 | €159,833 | -€54,881 | -25.6% |
| Income taxes | 67/77 | €59,696 | €49,941 | -€9,756 | -16.3% |
| Profit (loss) for the period | 9904 | €155,018 | €109,892 | -€45,125 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €155,018 | €109,892 | -€45,125 | -29.1% |
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 9 October 2026 via checked.be.