BIALI: 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.
BIALI
Largest movements
- Tangible fixed assets -€18,425
down €18,425 (-8.4%), from €219,799 to €201,373
of which Land and buildings: -€9,373
- Receivables within one year -€4,371
down €4,371 (-36.6%), from €11,935 to €7,564
- Debts after one year -€16,030
down €16,030 (-6.4%), from €252,433 to €236,403
- Profit (loss) carried forward -€4,264
down €4,264 (-3.9%), from -€108,545 to -€112,809
- Other debts -€3,124
down €3,124 (-5.4%), from €57,842 to €54,719
- Gross operating margin -€4,412
down €4,412 (-15.5%), from €28,455 to €24,043
- Other operating charges +€1,461
up €1,461 (+45.3%), from €3,223 to €4,683
- Financial charges -€298
down €298 (-5.4%), from €5,496 to €5,198
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 | €236,050 | €212,942 | -€23,108 | -9.8% |
| Fixed assets | 21/28 | €219,799 | €201,373 | -€18,425 | -8.4% |
| Tangible fixed assets | 22/27 | €219,799 | €201,373 | -€18,425 | -8.4% |
| Land and buildings | 22 | €114,816 | €105,443 | -€9,373 | -8.2% |
| Plant, machinery and equipment | 23 | €104,122 | €95,661 | -€8,461 | -8.1% |
| Furniture and vehicles | 24 | €861 | €269 | -€592 | -68.7% |
| Current assets | 29/58 | €16,252 | €11,569 | -€4,683 | -28.8% |
| Amounts receivable within one year | 40/41 | €11,935 | €7,564 | -€4,371 | -36.6% |
| Trade receivables | 40 | €11,935 | €7,564 | -€4,371 | -36.6% |
| Cash at bank and in hand | 54/58 | €493 | €567 | +€75 | +15.2% |
| Deferred charges and accrued income | 490/1 | €3,824 | €3,438 | -€386 | -10.1% |
| Total equity and liabilities | 10/49 | €236,050 | €212,942 | -€23,108 | -9.8% |
| Equity | 10/15 | -€89,945 | -€94,209 | -€4,264 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,545 | -€112,809 | -€4,264 | -3.9% |
| Amounts payable | 17/49 | €325,996 | €307,152 | -€18,844 | -5.8% |
| Amounts payable after more than one year | 17 | €252,433 | €236,403 | -€16,030 | -6.4% |
| Financial debts | 170/4 | €252,433 | €236,403 | -€16,030 | -6.4% |
| Amounts payable within one year | 42/48 | €73,563 | €70,749 | -€2,814 | -3.8% |
| Financial debts | 43 | €15,720 | €16,030 | +€310 | +2.0% |
| Credit institutions | 430/8 | €15,720 | €16,030 | +€310 | +2.0% |
| Other amounts payable | 47/48 | €57,842 | €54,719 | -€3,124 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,425 | €18,425 | = | 0.0% |
| Other operating charges | 640/8 | €3,223 | €4,683 | +€1,461 | +45.3% |
| Gross operating margin | 9900 | €28,455 | €24,043 | -€4,412 | -15.5% |
| Operating profit (loss) | 9901 | €6,807 | €934 | -€5,872 | -86.3% |
| Financial charges | 65/66B | €5,496 | €5,198 | -€298 | -5.4% |
| Recurring financial charges | 65 | €5,496 | €5,198 | -€298 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €1,310 | -€4,264 | -€5,574 | |
| Profit (loss) for the period | 9904 | €1,310 | -€4,264 | -€5,574 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | -€4,264 | -€5,574 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.