JOHAN BALLY: 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.
JOHAN BALLY
Largest movements
- Cash +€65,146
up €65,146 (+84.3%), from €77,244 to €142,389
mainly Net result for the year (+€60,704) and Receivables after one year (+€16,667)
- Receivables within one year +€23,134
up €23,134 (+17.6%), from €131,751 to €154,885
of which Other amounts receivable: +€17,481
- Receivables after one year -€16,667
down €16,667 (-100.0%), from €16,667 to €0
- Tangible fixed assets -€12,979
down €12,979 (-27.0%), from €48,124 to €35,146
of which Furniture and vehicles: -€12,117
- Reserves +€60,700
up €60,700 (+26.4%), from €230,315 to €291,015
of which Distributable reserves: +€60,700
- Current portion of long-term debt -€11,639
down €11,639 (-91.5%), from €12,724 to €1,085
- Tax, wage and social debts +€6,713
up €6,713 (+57.1%), from €11,759 to €18,471
- Gross operating margin +€13,365
up €13,365 (+17.4%), from €76,964 to €90,330
- Taxes +€4,791
up €4,791 (+24.3%), from €19,726 to €24,516
- Financial income +€1,509
up €1,509 (+19.6%), from €7,714 to €9,223
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 | €279,264 | €335,379 | +€56,114 | +20.1% |
| Fixed assets | 21/28 | €48,124 | €35,146 | -€12,979 | -27.0% |
| Tangible fixed assets | 22/27 | €48,124 | €35,146 | -€12,979 | -27.0% |
| Plant, machinery and equipment | 23 | €238 | €0 | -€238 | -100.0% |
| Furniture and vehicles | 24 | €46,015 | €33,898 | -€12,117 | -26.3% |
| Other tangible fixed assets | 26 | €1,871 | €1,247 | -€624 | -33.3% |
| Current assets | 29/58 | €231,140 | €300,233 | +€69,093 | +29.9% |
| Amounts receivable after more than one year | 29 | €16,667 | €0 | -€16,667 | -100.0% |
| Trade receivables | 290 | €16,667 | €0 | -€16,667 | -100.0% |
| Amounts receivable within one year | 40/41 | €131,751 | €154,885 | +€23,134 | +17.6% |
| Trade receivables | 40 | €12,551 | €18,204 | +€5,653 | +45.0% |
| Other amounts receivable | 41 | €119,200 | €136,681 | +€17,481 | +14.7% |
| Cash at bank and in hand | 54/58 | €77,244 | €142,389 | +€65,146 | +84.3% |
| Deferred charges and accrued income | 490/1 | €5,479 | €2,958 | -€2,521 | -46.0% |
| Total equity and liabilities | 10/49 | €279,264 | €335,379 | +€56,114 | +20.1% |
| Equity | 10/15 | €249,605 | €310,309 | +€60,704 | +24.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €230,315 | €291,015 | +€60,700 | +26.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €230,315 | €291,015 | +€60,700 | +26.4% |
| Profit (loss) carried forward | 14 | €6,890 | €6,894 | +€4 | +0.1% |
| Amounts payable | 17/49 | €29,659 | €25,070 | -€4,590 | -15.5% |
| Amounts payable after more than one year | 17 | €1,085 | €0 | -€1,085 | -100.0% |
| Financial debts | 170/4 | €1,085 | €0 | -€1,085 | -100.0% |
| Amounts payable within one year | 42/48 | €28,574 | €25,070 | -€3,504 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €12,724 | €1,085 | -€11,639 | -91.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,091 | €5,513 | +€1,422 | +34.8% |
| Suppliers | 440/4 | €4,091 | €5,513 | +€1,422 | +34.8% |
| Taxes, remuneration and social security | 45 | €11,759 | €18,471 | +€6,713 | +57.1% |
| Taxes | 450/3 | €11,759 | €18,471 | +€6,713 | +57.1% |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,061 | €12,979 | -€83 | -0.6% |
| Other operating charges | 640/8 | €474 | €816 | +€343 | +72.3% |
| Gross operating margin | 9900 | €76,964 | €90,330 | +€13,365 | +17.4% |
| Operating profit (loss) | 9901 | €63,430 | €76,535 | +€13,105 | +20.7% |
| Financial income | 75/76B | €7,714 | €9,223 | +€1,509 | +19.6% |
| Recurring financial income | 75 | €7,714 | €9,223 | +€1,509 | +19.6% |
| Financial charges | 65/66B | €1,055 | €537 | -€517 | -49.0% |
| Recurring financial charges | 65 | €1,055 | €537 | -€517 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €70,089 | €85,220 | +€15,131 | +21.6% |
| Income taxes | 67/77 | €19,726 | €24,516 | +€4,791 | +24.3% |
| Profit (loss) for the period | 9904 | €50,363 | €60,704 | +€10,340 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,363 | €60,704 | +€10,340 | +20.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.