BALON PIERRE sprl: 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.
BALON PIERRE sprl
Largest movements
- Tangible fixed assets +€48,238
up €48,238 (+130%), from €37,238 to €85,475
of which Furniture and vehicles: +€54,796
- Cash -€10,230
down €10,230 (-81.4%), from €12,576 to €2,345
mainly Investment in fixed assets (net) (-€58,553) and Net result for the year (-€48,668)
- Deferred charges and accrued income -€1,790
down €1,790 (-44.6%), from €4,012 to €2,222
- Other debts +€48,762
up €48,762 (+934%), from €5,218 to €53,980
- Profit (loss) carried forward -€48,668
down €48,668, from €11,411 to -€37,257
- Debts after one year +€35,005
new in 2025: €35,005
- Trade debts +€3,499
up €3,499 (+120%), from €2,911 to €6,411
- Current portion of long-term debt -€3,280
down €3,280 (-28.3%), from €11,576 to €8,297
- Gross operating margin -€55,054
down €55,054, from €18,530 to -€36,523
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 | €53,864 | €90,082 | +€36,218 | +67.2% |
| Fixed assets | 21/28 | €37,277 | €85,515 | +€48,238 | +129% |
| Tangible fixed assets | 22/27 | €37,238 | €85,475 | +€48,238 | +130% |
| Plant, machinery and equipment | 23 | €35,448 | €28,889 | -€6,558 | -18.5% |
| Furniture and vehicles | 24 | €1,790 | €56,586 | +€54,796 | +3,061% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €16,587 | €4,567 | -€12,020 | -72.5% |
| Cash at bank and in hand | 54/58 | €12,576 | €2,345 | -€10,230 | -81.4% |
| Deferred charges and accrued income | 490/1 | €4,012 | €2,222 | -€1,790 | -44.6% |
| Total equity and liabilities | 10/49 | €53,864 | €90,082 | +€36,218 | +67.2% |
| Equity | 10/15 | €33,871 | -€14,797 | -€48,668 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,860 | €3,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,411 | -€37,257 | -€48,668 | |
| Amounts payable | 17/49 | €19,993 | €104,879 | +€84,886 | +425% |
| Amounts payable after more than one year | 17 | - | €35,005 | +€35,005 | |
| Financial debts | 170/4 | - | €35,005 | +€35,005 | |
| Amounts payable within one year | 42/48 | €19,993 | €69,254 | +€49,261 | +246% |
| Current portion of amounts payable after more than one year | 42 | €11,576 | €8,297 | -€3,280 | -28.3% |
| Trade debts | 44 | €2,911 | €6,411 | +€3,499 | +120% |
| Suppliers | 440/4 | €2,911 | €6,411 | +€3,499 | +120% |
| Taxes, remuneration and social security | 45 | €287 | €567 | +€280 | +97.6% |
| Taxes | 450/3 | €287 | €567 | +€280 | +97.6% |
| Other amounts payable | 47/48 | €5,218 | €53,980 | +€48,762 | +934% |
| Accrued charges and deferred income | 492/3 | - | €620 | +€620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,186 | €10,315 | +€129 | +1.3% |
| Other operating charges | 640/8 | €658 | €977 | +€319 | +48.5% |
| Gross operating margin | 9900 | €18,530 | -€36,523 | -€55,054 | |
| Operating profit (loss) | 9901 | €7,686 | -€47,816 | -€55,502 | |
| Financial charges | 65/66B | €634 | €572 | -€62 | -9.8% |
| Recurring financial charges | 65 | €634 | €572 | -€62 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €7,051 | -€48,388 | -€55,440 | |
| Income taxes | 67/77 | €304 | €280 | -€24 | -8.0% |
| Profit (loss) for the period | 9904 | €6,747 | -€48,668 | -€55,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,747 | -€48,668 | -€55,415 |
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 31 October 2026 via checked.be.