La Balsamine: what changed
What changed
La Balsamine
NACE 90.202, Performing arts by artistic ensembles
filed annual accounts (NBB)
Net result for the year
€34,299
2024 · €95,434-€61,136
Equity
€319,676
2024 · €290,544+€29,131
Cash
€669,661
2024 · €645,555+€24,106
Balance sheet total
€1.1m
2024 · €996,744+€94,212
Largest movements
Assets
- Deferred charges and accrued income +€27,934
up €27,934 (+112%), from €25,033 to €52,967
- Receivables within one year +€26,067
up €26,067 (+10.4%), from €251,008 to €277,075
of which Trade receivables: +€18,559
- Cash +€24,106
up €24,106 (+3.7%), from €645,555 to €669,661
mainly Accrued charges and deferred income (+€59,477) and Net result for the year (+€34,299)
- Tangible fixed assets +€17,396
up €17,396 (+36.0%), from €48,290 to €65,686
Equity and liabilities
- Reserves +€112,479
up €112,479 (+73.7%), from €152,521 to €265,000
- Profit (loss) carried forward -€80,824
down €80,824 (-63.2%), from €127,929 to €47,105
- Accrued charges and deferred income +€59,477
up €59,477 (+10.6%), from €562,617 to €622,093
- Provisions +€29,010
up €29,010 (+152%), from €19,115 to €48,125
- Tax, wage and social debts -€13,361
down €13,361 (-17.9%), from €74,515 to €61,154
of which Remuneration and social security: -€8,485
Income statement
- Write-downs +€105,830
up €105,830, from -€74,270 to €31,560
- Gross operating margin +€77,355
up €77,355 (+13.2%), from €585,532 to €662,887
- Turnover +€54,601
up €54,601 (+38.0%), from €143,826 to €198,427
- Staff costs +€33,808
up €33,808 (+6.3%), from €535,380 to €569,188
- Purchases and services +€21,710
up €21,710 (+3.1%), from €711,757 to €733,468
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€95,434
Gross operating margin
+€77,355
Staff costs
-€33,808
Depreciation
-€6,465
Write-downs
-€105,830
Other operating charges
+€1,236
Other operating items
+€3,992
Financial income
+€2,828
Financial charges
-€71
Taxes
-€374
Result 2025
€34,299
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€68,149
Investment
-€38,876
Financing
-€5,167
Cash 2024
€645,555
From operations (derived)
+€68,149
Net result for the year
+€34,299
Depreciation
+€25,190
Stocks and contracts
-€2,418
Receivables within one year
-€26,067
Deferred charges and accrued income
-€27,934
Provisions
+€29,010
Trade debts
-€10,045
Tax, wage and social debts
-€13,361
Accrued charges and deferred income
+€59,477
Investment (derived)
-€38,876
Investment in fixed assets (net)
-€38,876
Financing
-€5,167
Contributions, distributions and other
-€5,167
Cash 2025
€669,661
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €996,744 | €1,090,956 | +€94,212 | +9.5% |
| Fixed assets | 21/28 | €74,855 | €88,542 | +€13,687 | +18.3% |
| Intangible fixed assets | 21 | €10,380 | €6,920 | -€3,460 | -33.3% |
| Tangible fixed assets | 22/27 | €48,290 | €65,686 | +€17,396 | +36.0% |
| Plant, machinery and equipment | 23 | €48,290 | €65,686 | +€17,396 | +36.0% |
| Financial fixed assets | 28 | €16,186 | €15,936 | -€250 | -1.5% |
| Current assets | 29/58 | €921,889 | €1,002,414 | +€80,525 | +8.7% |
| Stocks and contracts in progress | 3 | €293 | €2,711 | +€2,418 | +826% |
| Stocks | 30/36 | €293 | €2,711 | +€2,418 | +826% |
| Amounts receivable within one year | 40/41 | €251,008 | €277,075 | +€26,067 | +10.4% |
| Trade receivables | 40 | €55,757 | €74,315 | +€18,559 | +33.3% |
| Other amounts receivable | 41 | €195,251 | €202,760 | +€7,508 | +3.8% |
| Cash at bank and in hand | 54/58 | €645,555 | €669,661 | +€24,106 | +3.7% |
| Deferred charges and accrued income | 490/1 | €25,033 | €52,967 | +€27,934 | +112% |
| Total equity and liabilities | 10/49 | €996,744 | €1,090,956 | +€94,212 | +9.5% |
| Equity | 10/15 | €290,544 | €319,676 | +€29,131 | +10.0% |
| Reserves | 13 | €152,521 | €265,000 | +€112,479 | +73.7% |
| Profit (loss) carried forward | 14 | €127,929 | €47,105 | -€80,824 | -63.2% |
| Investment grants | 15 | €10,093 | €7,570 | -€2,523 | -25.0% |
| Provisions and deferred taxes | 16 | €19,115 | €48,125 | +€29,010 | +152% |
| Provisions for liabilities and charges | 160/5 | €19,115 | €48,125 | +€29,010 | +152% |
| Environmental obligations | 163 | €19,115 | €48,125 | +€29,010 | +152% |
| Amounts payable | 17/49 | €687,085 | €723,155 | +€36,070 | +5.2% |
| Amounts payable within one year | 42/48 | €124,469 | €101,062 | -€23,407 | -18.8% |
| Trade debts | 44 | €49,878 | €39,833 | -€10,045 | -20.1% |
| Suppliers | 440/4 | €49,878 | €39,833 | -€10,045 | -20.1% |
| Taxes, remuneration and social security | 45 | €74,515 | €61,154 | -€13,361 | -17.9% |
| Taxes | 450/3 | €9,948 | €5,072 | -€4,876 | -49.0% |
| Remuneration and social security | 454/9 | €64,567 | €56,082 | -€8,485 | -13.1% |
| Accrued charges and deferred income | 492/3 | €562,617 | €622,093 | +€59,477 | +10.6% |
| Turnover | 70 | €143,826 | €198,427 | +€54,601 | +38.0% |
| Membership fees, donations, legacies and grants | 73 | €1,147,031 | €1,186,865 | +€39,834 | +3.5% |
| Non-recurring operating income | 76A | €2,975 | €2,091 | -€884 | -29.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €711,757 | €733,468 | +€21,710 | +3.1% |
| Remuneration, social security and pensions | 62 | €535,380 | €569,188 | +€33,808 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,725 | €25,190 | +€6,465 | +34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€74,270 | €31,560 | +€105,830 | |
| Other operating charges | 640/8 | €5,335 | €4,099 | -€1,236 | -23.2% |
| Non-recurring operating charges | 66A | €4,720 | €728 | -€3,992 | -84.6% |
| Gross operating margin | 9900 | €585,532 | €662,887 | +€77,355 | +13.2% |
| Operating profit (loss) | 9901 | €95,642 | €32,123 | -€63,520 | -66.4% |
| Financial income | 75/76B | €2,608 | €5,436 | +€2,828 | +108% |
| Recurring financial income | 75 | €2,608 | €5,436 | +€2,828 | +108% |
| Financial charges | 65/66B | €1,936 | €2,007 | +€71 | +3.7% |
| Recurring financial charges | 65 | €1,936 | €2,007 | +€71 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €96,314 | €35,552 | -€60,762 | -63.1% |
| Income taxes | 67/77 | €880 | €1,254 | +€374 | +42.5% |
| Profit (loss) for the period | 9904 | €95,434 | €34,299 | -€61,136 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €95,434 | €34,299 | -€61,136 | -64.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.