BALYA: 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.
BALYA
Largest movements
- Receivables within one year -€1,406
down €1,406 (-16.3%), from €8,605 to €7,199
of which Trade receivables: -€988
- Deferred charges and accrued income -€1,258
no longer reported in 2025 (was €1,258)
- Tangible fixed assets -€1,147
no longer reported in 2025 (was €1,147)
- Cash -€1,042
no longer reported in 2025 (was €1,042)
mainly Trade debts (-€5,028) and Other debts (-€4,151)
- Financial fixed assets -€300
no longer reported in 2025 (was €300)
- Profit (loss) carried forward +€5,081
up €5,081 (+22.6%), from -€22,444 to -€17,363
- Trade debts -€5,028
down €5,028 (-79.7%), from €6,309 to €1,280
- Other debts -€4,151
no longer reported in 2025 (was €4,151)
- Accrued charges and deferred income +€3,600
new in 2025: €3,600
- Current portion of long-term debt -€3,154
no longer reported in 2025 (was €3,154)
- Depreciation -€4,503
no longer reported in 2025 (was €4,503)
- Taxes +€3,203
up €3,203 (+165.5%), from €1,936 to €5,139
- Other operating charges -€505
down €505 (-47.6%), from €1,062 to €557
- Gross operating margin +€118
up €118 (+1.0%), from €11,415 to €11,533
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.
Cash bridge derived
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 | €12,352 | €7,199 | -€5,153 | -41.7% |
| Fixed assets | 21/28 | €1,447 | - | -€1,447 | |
| Tangible fixed assets | 22/27 | €1,147 | - | -€1,147 | |
| Leasing and similar rights | 25 | €1,147 | - | -€1,147 | |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €10,905 | €7,199 | -€3,706 | -34.0% |
| Amounts receivable within one year | 40/41 | €8,605 | €7,199 | -€1,406 | -16.3% |
| Trade receivables | 40 | €4,235 | €3,247 | -€988 | -23.3% |
| Other amounts receivable | 41 | €4,370 | €3,952 | -€418 | -9.6% |
| Cash at bank and in hand | 54/58 | €1,042 | - | -€1,042 | |
| Deferred charges and accrued income | 490/1 | €1,258 | - | -€1,258 | |
| Total equity and liabilities | 10/49 | €12,352 | €7,199 | -€5,153 | -41.7% |
| Equity | 10/15 | -€3,605 | €1,476 | +€5,081 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €239 | €239 | = | 0.0% |
| Distributable reserves | 133 | €239 | €239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,444 | -€17,363 | +€5,081 | +22.6% |
| Amounts payable | 17/49 | €15,957 | €5,723 | -€10,234 | -64.1% |
| Amounts payable within one year | 42/48 | €15,957 | €2,123 | -€13,834 | -86.7% |
| Current portion of amounts payable after more than one year | 42 | €3,154 | - | -€3,154 | |
| Financial debts | 43 | - | €421 | +€421 | |
| Credit institutions | 430/8 | - | €421 | +€421 | |
| Trade debts | 44 | €6,309 | €1,280 | -€5,028 | -79.7% |
| Suppliers | 440/4 | €6,309 | €1,280 | -€5,028 | -79.7% |
| Taxes, remuneration and social security | 45 | €2,343 | €421 | -€1,922 | -82.0% |
| Taxes | 450/3 | €2,343 | €421 | -€1,922 | -82.0% |
| Other amounts payable | 47/48 | €4,151 | - | -€4,151 | |
| Accrued charges and deferred income | 492/3 | - | €3,600 | +€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,503 | - | -€4,503 | |
| Other operating charges | 640/8 | €1,062 | €557 | -€505 | -47.6% |
| Gross operating margin | 9900 | €11,415 | €11,533 | +€118 | +1.0% |
| Operating profit (loss) | 9901 | €5,850 | €10,976 | +€5,127 | +87.6% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €735 | €831 | +€96 | +13.1% |
| Recurring financial charges | 65 | €735 | €831 | +€96 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €5,115 | €10,220 | +€5,106 | +99.8% |
| Income taxes | 67/77 | €1,936 | €5,139 | +€3,203 | +165.5% |
| Profit (loss) for the period | 9904 | €3,179 | €5,081 | +€1,903 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,179 | €5,081 | +€1,903 | +59.9% |
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 10 October 2026 via checked.be.