B.L. COMMUNICATION: 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.
B.L. COMMUNICATION
Largest movements
- Cash +€4,794
up €4,794 (+244.1%), from €1,964 to €6,757
mainly Net result for the year (+€4,838) and Depreciation (+€3,603)
- Tangible fixed assets -€3,603
down €3,603 (-16.1%), from €22,435 to €18,833
of which Land and buildings: -€3,240
- Deferred charges and accrued income +€2,051
new in 2025: €2,051
- Profit (loss) carried forward +€4,838
up €4,838 (+16.9%), from -€28,624 to -€23,786
- Debts after one year -€4,730
down €4,730 (-16.7%), from €28,330 to €23,600
- Trade debts +€2,203
up €2,203 (+223.6%), from €985 to €3,189
- Other debts +€1,928
up €1,928 (+253.3%), from €761 to €2,689
- Accrued charges and deferred income -€1,630
no longer reported in 2025 (was €1,630)
- Gross operating margin +€831
up €831 (+7.2%), from €11,498 to €12,330
- Taxes +€633
up €633 (+73.1%), from €866 to €1,498
- Depreciation +€440
up €440 (+13.9%), from €3,162 to €3,603
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 | €24,399 | €27,642 | +€3,242 | +13.3% |
| Fixed assets | 21/28 | €22,435 | €18,833 | -€3,603 | -16.1% |
| Tangible fixed assets | 22/27 | €22,435 | €18,833 | -€3,603 | -16.1% |
| Land and buildings | 22 | €21,598 | €18,358 | -€3,240 | -15.0% |
| Plant, machinery and equipment | 23 | €838 | €475 | -€363 | -43.3% |
| Current assets | 29/58 | €1,964 | €8,809 | +€6,845 | +348.6% |
| Cash at bank and in hand | 54/58 | €1,964 | €6,757 | +€4,794 | +244.1% |
| Deferred charges and accrued income | 490/1 | - | €2,051 | +€2,051 | |
| Total equity and liabilities | 10/49 | €24,399 | €27,642 | +€3,242 | +13.3% |
| Equity | 10/15 | -€8,173 | -€3,335 | +€4,838 | +59.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,624 | -€23,786 | +€4,838 | +16.9% |
| Amounts payable | 17/49 | €32,572 | €30,976 | -€1,596 | -4.9% |
| Amounts payable after more than one year | 17 | €28,330 | €23,600 | -€4,730 | -16.7% |
| Other amounts payable | 178/9 | €28,330 | €23,600 | -€4,730 | -16.7% |
| Amounts payable within one year | 42/48 | €2,612 | €7,376 | +€4,764 | +182.4% |
| Trade debts | 44 | €985 | €3,189 | +€2,203 | +223.6% |
| Suppliers | 440/4 | €985 | €3,189 | +€2,203 | +223.6% |
| Taxes, remuneration and social security | 45 | €866 | €1,498 | +€633 | +73.1% |
| Taxes | 450/3 | €866 | €1,498 | +€633 | +73.1% |
| Other amounts payable | 47/48 | €761 | €2,689 | +€1,928 | +253.3% |
| Accrued charges and deferred income | 492/3 | €1,630 | - | -€1,630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,162 | €3,603 | +€440 | +13.9% |
| Other operating charges | 640/8 | €2,154 | €2,241 | +€87 | +4.0% |
| Gross operating margin | 9900 | €11,498 | €12,330 | +€831 | +7.2% |
| Operating profit (loss) | 9901 | €6,182 | €6,487 | +€304 | +4.9% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €187 | €175 | -€12 | -6.5% |
| Recurring financial charges | 65 | €187 | €175 | -€12 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €5,996 | €6,337 | +€341 | +5.7% |
| Income taxes | 67/77 | €866 | €1,498 | +€633 | +73.1% |
| Profit (loss) for the period | 9904 | €5,130 | €4,838 | -€292 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,130 | €4,838 | -€292 | -5.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.