this is because your numericUpDown control's value property is expecting an decimal type value and you are passing a string.
You can use Convert.ToDecimal or Decimal.TryParse, convert the string value to decimal and assign it.
Something like this:
decimal number;
UGIcon.Open();
......
if (dr.Read())
{
.......
if (Decimal.TryParse(dr["baleq"].ToString(), out number))
{
numericUpDown1.Value = number;
}
}
UGIcon.Close();