B&L DECO: what changed
B&L DECO
Largest movements
- Receivables within one year +€17,407
up €17,407 (+75.9%), from €22,949 to €40,356
of which Trade receivables: +€10,715
- Cash +€5,165
up €5,165 (+196%), from €2,641 to €7,806
mainly Trade debts (+€9,629) and Net result for the year (+€5,729)
- Tangible fixed assets -€2,155
down €2,155 (-29.9%), from €7,206 to €5,051
- Deferred charges and accrued income -€1,119
down €1,119 (-61.8%), from €1,809 to €691
- Trade debts +€9,629
up €9,629 (+2,488%), from €387 to €10,016
- Profit (loss) carried forward +€5,729
up €5,729 (+39.4%), from €14,540 to €20,269
- Tax, wage and social debts +€4,223
up €4,223 (+156%), from €2,702 to €6,925
of which Taxes: +€4,256
- Gross operating margin +€2,050
up €2,050 (+17.4%), from €11,789 to €13,839
- Other operating charges +€512
up €512 (+28.8%), from €1,775 to €2,287
- Taxes +€502
up €502 (+18.0%), from €2,789 to €3,291
- Depreciation +€254
up €254 (+13.4%), from €1,901 to €2,155
- Financial charges +€185
up €185 (+96.0%), from €193 to €378
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,606 | €53,904 | +€19,298 | +55.8% |
| Fixed assets | 21/28 | €7,206 | €5,051 | -€2,155 | -29.9% |
| Tangible fixed assets | 22/27 | €7,206 | €5,051 | -€2,155 | -29.9% |
| Furniture and vehicles | 24 | €7,206 | €5,051 | -€2,155 | -29.9% |
| Current assets | 29/58 | €27,400 | €48,853 | +€21,453 | +78.3% |
| Amounts receivable within one year | 40/41 | €22,949 | €40,356 | +€17,407 | +75.9% |
| Trade receivables | 40 | €21,972 | €32,687 | +€10,715 | +48.8% |
| Other amounts receivable | 41 | €977 | €7,670 | +€6,692 | +685% |
| Cash at bank and in hand | 54/58 | €2,641 | €7,806 | +€5,165 | +196% |
| Deferred charges and accrued income | 490/1 | €1,809 | €691 | -€1,119 | -61.8% |
| Total equity and liabilities | 10/49 | €34,606 | €53,904 | +€19,298 | +55.8% |
| Equity | 10/15 | €17,540 | €23,269 | +€5,729 | +32.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,540 | €20,269 | +€5,729 | +39.4% |
| Amounts payable | 17/49 | €17,066 | €30,635 | +€13,569 | +79.5% |
| Amounts payable within one year | 42/48 | €17,066 | €30,635 | +€13,569 | +79.5% |
| Trade debts | 44 | €387 | €10,016 | +€9,629 | +2,488% |
| Suppliers | 440/4 | €387 | €10,016 | +€9,629 | +2,488% |
| Advances received on contracts in progress | 46 | €13,694 | €13,694 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,702 | €6,925 | +€4,223 | +156% |
| Taxes | 450/3 | €2,669 | €6,925 | +€4,256 | +159% |
| Remuneration and social security | 454/9 | €33 | - | -€33 | |
| Other amounts payable | 47/48 | €283 | - | -€283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,901 | €2,155 | +€254 | +13.4% |
| Other operating charges | 640/8 | €1,775 | €2,287 | +€512 | +28.8% |
| Gross operating margin | 9900 | €11,789 | €13,839 | +€2,050 | +17.4% |
| Operating profit (loss) | 9901 | €8,113 | €9,397 | +€1,284 | +15.8% |
| Financial income | 75/76B | €140 | €1 | -€139 | -99.4% |
| Recurring financial income | 75 | €140 | €1 | -€139 | -99.4% |
| Financial charges | 65/66B | €193 | €378 | +€185 | +96.0% |
| Recurring financial charges | 65 | €193 | €378 | +€185 | +96.0% |
| Profit (loss) for the period before taxes | 9903 | €8,060 | €9,020 | +€960 | +11.9% |
| Income taxes | 67/77 | €2,789 | €3,291 | +€502 | +18.0% |
| Profit (loss) for the period | 9904 | €5,271 | €5,729 | +€458 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,271 | €5,729 | +€458 | +8.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.