Balou: 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.
Balou
Largest movements
- Receivables within one year -€20,103
down €20,103 (-93.5%), from €21,497 to €1,393
of which Trade receivables: -€21,134
- Cash +€5,364
up €5,364 (+65.5%), from €8,188 to €13,552
mainly Receivables within one year (+€20,103) and Other debts (+€16,456)
- Deferred charges and accrued income +€3,827
new in 2024: €3,827
- Tangible fixed assets -€2,253
down €2,253 (-7.9%), from €28,458 to €26,205
of which Land and buildings: -€2,975
- Reserves -€18,647
down €18,647 (-100%), from €18,647 to €0
- Other debts +€16,456
up €16,456 (+121%), from €13,583 to €30,039
- Debts after one year -€7,967
down €7,967 (-22.8%), from €35,010 to €27,043
- Short-term financial debts +€6,690
new in 2024: €6,690
- Tax, wage and social debts -€5,150
down €5,150 (-65.5%), from €7,868 to €2,718
- Gross operating margin -€9,261
down €9,261 (-23.8%), from €38,961 to €29,701
- Taxes -€3,690
down €3,690 (-28.2%), from €13,108 to €9,417
- Other operating charges +€2,675
new in 2024: €2,675
- Financial charges -€1,705
down €1,705 (-50.6%), from €3,367 to €1,662
- Depreciation +€479
up €479 (+10.5%), from €4,565 to €5,045
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.
Derived cash bridge
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 | €108,142 | €94,977 | -€13,165 | -12.2% |
| Fixed assets | 21/28 | €78,458 | €76,205 | -€2,253 | -2.9% |
| Tangible fixed assets | 22/27 | €28,458 | €26,205 | -€2,253 | -7.9% |
| Land and buildings | 22 | €19,938 | €16,963 | -€2,975 | -14.9% |
| Plant, machinery and equipment | 23 | €6,760 | €7,911 | +€1,151 | +17.0% |
| Furniture and vehicles | 24 | €1,760 | €1,331 | -€429 | -24.4% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €29,685 | €18,772 | -€10,912 | -36.8% |
| Amounts receivable within one year | 40/41 | €21,497 | €1,393 | -€20,103 | -93.5% |
| Trade receivables | 40 | €21,456 | €322 | -€21,134 | -98.5% |
| Other amounts receivable | 41 | €40 | €1,071 | +€1,031 | +2,561% |
| Cash at bank and in hand | 54/58 | €8,188 | €13,552 | +€5,364 | +65.5% |
| Deferred charges and accrued income | 490/1 | - | €3,827 | +€3,827 | |
| Total equity and liabilities | 10/49 | €108,142 | €94,977 | -€13,165 | -12.2% |
| Equity | 10/15 | €37,247 | €18,600 | -€18,647 | -50.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,647 | €0 | -€18,647 | -100% |
| Distributable reserves | 133 | €18,647 | €0 | -€18,647 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €70,895 | €76,377 | +€5,482 | +7.7% |
| Amounts payable after more than one year | 17 | €35,010 | €27,043 | -€7,967 | -22.8% |
| Financial debts | 170/4 | €35,010 | €27,043 | -€7,967 | -22.8% |
| Amounts payable within one year | 42/48 | €35,377 | €48,826 | +€13,449 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €7,913 | €5,982 | -€1,931 | -24.4% |
| Financial debts | 43 | - | €6,690 | +€6,690 | |
| Credit institutions | 430/8 | - | €6,690 | +€6,690 | |
| Trade debts | 44 | €6,013 | €3,397 | -€2,616 | -43.5% |
| Suppliers | 440/4 | €6,013 | €3,397 | -€2,616 | -43.5% |
| Taxes, remuneration and social security | 45 | €7,868 | €2,718 | -€5,150 | -65.5% |
| Taxes | 450/3 | €7,868 | €2,718 | -€5,150 | -65.5% |
| Other amounts payable | 47/48 | €13,583 | €30,039 | +€16,456 | +121% |
| Accrued charges and deferred income | 492/3 | €508 | €508 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,565 | €5,045 | +€479 | +10.5% |
| Other operating charges | 640/8 | - | €2,675 | +€2,675 | |
| Gross operating margin | 9900 | €38,961 | €29,701 | -€9,261 | -23.8% |
| Operating profit (loss) | 9901 | €34,396 | €21,980 | -€12,416 | -36.1% |
| Financial income | 75/76B | €726 | €491 | -€235 | -32.4% |
| Recurring financial income | 75 | €726 | €491 | -€235 | -32.4% |
| Financial charges | 65/66B | €3,367 | €1,662 | -€1,705 | -50.6% |
| Recurring financial charges | 65 | €3,367 | €1,662 | -€1,705 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €31,755 | €20,809 | -€10,946 | -34.5% |
| Income taxes | 67/77 | €13,108 | €9,417 | -€3,690 | -28.2% |
| Profit (loss) for the period | 9904 | €18,647 | €11,392 | -€7,256 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,647 | €11,392 | -€7,256 | -38.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.