BALMJET 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.
BALMJET CONSULTING
Largest movements
- Cash +€22,926
up €22,926 (+104%), from €22,134 to €45,060
mainly Net result for the year (+€35,463) and Receivables within one year (+€10,528)
- Current investments +€12,500
up €12,500 (+9.8%), from €127,578 to €140,078
- Receivables within one year -€10,528
down €10,528 (-50.2%), from €20,981 to €10,454
of which Trade receivables: -€13,904
- Reserves +€29,580
up €29,580 (+22.4%), from €131,867 to €161,447
- Trade debts -€3,830
down €3,830 (-66.1%), from €5,797 to €1,967
- Gross operating margin -€11,338
down €11,338 (-18.3%), from €61,839 to €50,501
- Taxes -€2,806
down €2,806 (-17.9%), from €15,684 to €12,878
- Financial charges +€1,349
up €1,349 (+464%), from €291 to €1,640
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 | €173,841 | €199,504 | +€25,663 | +14.8% |
| Fixed assets | 21/28 | €2,751 | €2,237 | -€514 | -18.7% |
| Tangible fixed assets | 22/27 | €2,751 | €2,237 | -€514 | -18.7% |
| Plant, machinery and equipment | 23 | €444 | €432 | -€11 | -2.5% |
| Furniture and vehicles | 24 | €1,504 | €1,230 | -€274 | -18.2% |
| Other tangible fixed assets | 26 | €803 | €574 | -€229 | -28.5% |
| Current assets | 29/58 | €171,090 | €197,267 | +€26,177 | +15.3% |
| Amounts receivable within one year | 40/41 | €20,981 | €10,454 | -€10,528 | -50.2% |
| Trade receivables | 40 | €20,112 | €6,208 | -€13,904 | -69.1% |
| Other amounts receivable | 41 | €869 | €4,246 | +€3,377 | +388% |
| Current investments | 50/53 | €127,578 | €140,078 | +€12,500 | +9.8% |
| Cash at bank and in hand | 54/58 | €22,134 | €45,060 | +€22,926 | +104% |
| Deferred charges and accrued income | 490/1 | €397 | €1,676 | +€1,278 | +322% |
| Total equity and liabilities | 10/49 | €173,841 | €199,504 | +€25,663 | +14.8% |
| Equity | 10/15 | €167,862 | €197,442 | +€29,580 | +17.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €131,867 | €161,447 | +€29,580 | +22.4% |
| Distributable reserves | 133 | €131,867 | €161,447 | +€29,580 | +22.4% |
| Profit (loss) carried forward | 14 | €34,995 | €34,995 | = | 0.0% |
| Amounts payable | 17/49 | €5,979 | €2,062 | -€3,917 | -65.5% |
| Amounts payable within one year | 42/48 | €5,979 | €2,062 | -€3,917 | -65.5% |
| Trade debts | 44 | €5,797 | €1,967 | -€3,830 | -66.1% |
| Suppliers | 440/4 | €5,797 | €1,967 | -€3,830 | -66.1% |
| Taxes, remuneration and social security | 45 | €182 | €14 | -€168 | -92.5% |
| Taxes | 450/3 | €182 | €14 | -€168 | -92.5% |
| Other amounts payable | 47/48 | - | €81 | +€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,374 | €994 | -€380 | -27.7% |
| Other operating charges | 640/8 | €524 | - | -€524 | |
| Gross operating margin | 9900 | €61,839 | €50,501 | -€11,338 | -18.3% |
| Operating profit (loss) | 9901 | €59,941 | €49,507 | -€10,434 | -17.4% |
| Financial income | 75/76B | €356 | €474 | +€118 | +33.1% |
| Recurring financial income | 75 | €356 | €474 | +€118 | +33.1% |
| Financial charges | 65/66B | €291 | €1,640 | +€1,349 | +464% |
| Recurring financial charges | 65 | €291 | €1,640 | +€1,349 | +464% |
| Profit (loss) for the period before taxes | 9903 | €60,006 | €48,341 | -€11,665 | -19.4% |
| Income taxes | 67/77 | €15,684 | €12,878 | -€2,806 | -17.9% |
| Profit (loss) for the period | 9904 | €44,322 | €35,463 | -€8,859 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,322 | €35,463 | -€8,859 | -20.0% |
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 1 November 2026 via checked.be.