BALMA CONSULTING: 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.
BALMA CONSULTING
Largest movements
- Receivables within one year +€28,925
up €28,925 (+252%), from €11,462 to €40,388
of which Trade receivables: +€28,710
- Tangible fixed assets -€11,985
down €11,985 (-2.4%), from €502,984 to €491,000
of which Land and buildings: -€11,362
- Profit (loss) carried forward +€27,263
up €27,263 (+34.0%), from -€80,268 to -€53,005
- Other debts -€16,129
down €16,129 (-3.9%), from €416,933 to €400,803
- Trade debts +€10,920
up €10,920 (+167%), from €6,539 to €17,458
- Depreciation -€2,576
down €2,576 (-17.7%), from €14,561 to €11,985
- Gross operating margin +€1,659
up €1,659 (+4.1%), from €40,788 to €42,446
- Other operating charges +€1,192
up €1,192 (+61.6%), from €1,933 to €3,125
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 | €515,856 | €537,302 | +€21,446 | +4.2% |
| Fixed assets | 21/28 | €502,984 | €491,000 | -€11,985 | -2.4% |
| Tangible fixed assets | 22/27 | €502,984 | €491,000 | -€11,985 | -2.4% |
| Land and buildings | 22 | €490,544 | €479,182 | -€11,362 | -2.3% |
| Plant, machinery and equipment | 23 | €12,440 | €11,817 | -€622 | -5.0% |
| Current assets | 29/58 | €12,872 | €46,302 | +€33,430 | +260% |
| Amounts receivable within one year | 40/41 | €11,462 | €40,388 | +€28,925 | +252% |
| Trade receivables | 40 | €11,462 | €40,172 | +€28,710 | +250% |
| Other amounts receivable | 41 | €0 | €215 | +€215 | |
| Cash at bank and in hand | 54/58 | €1,068 | €870 | -€197 | -18.5% |
| Deferred charges and accrued income | 490/1 | €342 | €5,044 | +€4,703 | +1,375% |
| Total equity and liabilities | 10/49 | €515,856 | €537,302 | +€21,446 | +4.2% |
| Equity | 10/15 | €89,029 | €116,292 | +€27,263 | +30.6% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €161,860 | €161,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €161,860 | €161,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,268 | -€53,005 | +€27,263 | +34.0% |
| Amounts payable | 17/49 | €426,828 | €421,010 | -€5,818 | -1.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €425,601 | €421,010 | -€4,591 | -1.1% |
| Trade debts | 44 | €6,539 | €17,458 | +€10,920 | +167% |
| Suppliers | 440/4 | €6,539 | €17,458 | +€10,920 | +167% |
| Taxes, remuneration and social security | 45 | €2,130 | €2,749 | +€619 | +29.0% |
| Taxes | 450/3 | €2,130 | €2,749 | +€619 | +29.0% |
| Other amounts payable | 47/48 | €416,933 | €400,803 | -€16,129 | -3.9% |
| Accrued charges and deferred income | 492/3 | €1,226 | €0 | -€1,226 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,561 | €11,985 | -€2,576 | -17.7% |
| Other operating charges | 640/8 | €1,933 | €3,125 | +€1,192 | +61.6% |
| Gross operating margin | 9900 | €40,788 | €42,446 | +€1,659 | +4.1% |
| Operating profit (loss) | 9901 | €24,294 | €27,337 | +€3,043 | +12.5% |
| Financial charges | 65/66B | €312 | €74 | -€238 | -76.4% |
| Recurring financial charges | 65 | €312 | €74 | -€238 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €23,982 | €27,263 | +€3,282 | +13.7% |
| Profit (loss) for the period | 9904 | €23,982 | €27,263 | +€3,282 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,982 | €27,263 | +€3,282 | +13.7% |
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 28 October 2026 via checked.be.