BALOO: what changed
Two fiscal 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.
BALOO
Largest movements
- Cash +€16,077
up €16,077 (+1306.8%), from €1,230 to €17,307
mainly Tax, wage and social debts (+€16,857) and Net result for the year (+€12,036)
- Receivables within one year +€15,355
up €15,355 (+50.6%), from €30,334 to €45,690
- Intangible fixed assets -€1,744
down €1,744 (-24.1%), from €7,248 to €5,505
- Tangible fixed assets +€1,414
up €1,414 (+32.5%), from €4,344 to €5,758
of which Other tangible fixed assets: +€2,414
- Tax, wage and social debts +€16,857
up €16,857 (+145.1%), from €11,617 to €28,474
of which Taxes: +€15,735
- Reserves +€12,000
up €12,000 (+150.0%), from €8,000 to €20,000
- Trade debts +€1,837
up €1,837 (+8.0%), from €22,932 to €24,770
- Gross operating margin +€22,673
up €22,673 (+107.3%), from €21,133 to €43,806
- Staff costs +€15,068
up €15,068 (+200.8%), from €7,503 to €22,570
- Taxes +€2,264
up €2,264 (+75.9%), from €2,980 to €5,244
- Financial income +€1,503
up €1,503 (+187.4%), from €802 to €2,305
- Other operating charges +€1,450
up €1,450 (+228.3%), from €635 to €2,085
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,875 | €75,606 | +€30,731 | +68.5% |
| Fixed assets | 21/28 | €11,593 | €11,263 | -€330 | -2.8% |
| Intangible fixed assets | 21 | €7,248 | €5,505 | -€1,744 | -24.1% |
| Tangible fixed assets | 22/27 | €4,344 | €5,758 | +€1,414 | +32.5% |
| Plant, machinery and equipment | 23 | €4,344 | €3,344 | -€1,000 | -23.0% |
| Other tangible fixed assets | 26 | - | €2,414 | +€2,414 | |
| Current assets | 29/58 | €33,282 | €64,343 | +€31,061 | +93.3% |
| Stocks and contracts in progress | 3 | €1,452 | €1,346 | -€106 | -7.3% |
| Stocks | 30/36 | €1,452 | €1,346 | -€106 | -7.3% |
| Amounts receivable within one year | 40/41 | €30,334 | €45,690 | +€15,355 | +50.6% |
| Other amounts receivable | 41 | €30,334 | €45,690 | +€15,355 | +50.6% |
| Cash at bank and in hand | 54/58 | €1,230 | €17,307 | +€16,077 | +1306.8% |
| Deferred charges and accrued income | 490/1 | €266 | - | -€266 | |
| Total equity and liabilities | 10/49 | €44,875 | €75,606 | +€30,731 | +68.5% |
| Equity | 10/15 | €10,326 | €22,362 | +€12,036 | +116.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €20,000 | +€12,000 | +150.0% |
| Distributable reserves | 133 | €8,000 | €20,000 | +€12,000 | +150.0% |
| Profit (loss) carried forward | 14 | €326 | €362 | +€36 | +11.2% |
| Amounts payable | 17/49 | €34,549 | €53,244 | +€18,694 | +54.1% |
| Amounts payable within one year | 42/48 | €34,549 | €53,244 | +€18,694 | +54.1% |
| Trade debts | 44 | €22,932 | €24,770 | +€1,837 | +8.0% |
| Suppliers | 440/4 | €22,932 | €24,770 | +€1,837 | +8.0% |
| Taxes, remuneration and social security | 45 | €11,617 | €28,474 | +€16,857 | +145.1% |
| Taxes | 450/3 | €9,144 | €24,879 | +€15,735 | +172.1% |
| Remuneration and social security | 454/9 | €2,473 | €3,595 | +€1,122 | +45.4% |
| Remuneration, social security and pensions | 62 | €7,503 | €22,570 | +€15,068 | +200.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,125 | €3,130 | +€1,005 | +47.3% |
| Other operating charges | 640/8 | €635 | €2,085 | +€1,450 | +228.3% |
| Gross operating margin | 9900 | €21,133 | €43,806 | +€22,673 | +107.3% |
| Operating profit (loss) | 9901 | €10,870 | €16,020 | +€5,150 | +47.4% |
| Financial income | 75/76B | €802 | €2,305 | +€1,503 | +187.4% |
| Recurring financial income | 75 | €802 | €2,305 | +€1,503 | +187.4% |
| Financial charges | 65/66B | €365 | €1,045 | +€679 | +185.9% |
| Recurring financial charges | 65 | €365 | €1,045 | +€679 | +185.9% |
| Profit (loss) for the period before taxes | 9903 | €11,306 | €17,280 | +€5,974 | +52.8% |
| Income taxes | 67/77 | €2,980 | €5,244 | +€2,264 | +75.9% |
| Profit (loss) for the period | 9904 | €8,326 | €12,036 | +€3,710 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,326 | €12,036 | +€3,710 | +44.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.