B&L GROUP: what changed
Two financial 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 GROUP
Largest movements
- Tangible fixed assets -€22,236
down €22,236 (-32.0%), from €69,425 to €47,190
of which Furniture and vehicles: -€12,444
- Intangible fixed assets -€9,216
down €9,216 (-100.0%), from €9,219 to €3
- Profit (loss) carried forward -€34,737
down €34,737 (-47.0%), from -€73,965 to -€108,702
- Other debts +€7,374
up €7,374 (+5.9%), from €125,562 to €132,935
- Debts after one year -€2,693
down €2,693 (-10.8%), from €24,970 to €22,277
- Trade debts -€1,193
down €1,193 (-15.8%), from €7,524 to €6,332
- Gross operating margin -€8,094
down €8,094, from €5,198 to -€2,896
- Financial charges -€463
down €463 (-54.3%), from €851 to €389
- Other operating charges -€366
no longer reported in 2024 (was €366)
- Depreciation +€306
up €306 (+1.0%), from €31,145 to €31,452
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,291 | €59,848 | -€31,442 | -34.4% |
| Fixed assets | 21/28 | €78,644 | €47,192 | -€31,452 | -40.0% |
| Intangible fixed assets | 21 | €9,219 | €3 | -€9,216 | -100.0% |
| Tangible fixed assets | 22/27 | €69,425 | €47,190 | -€22,236 | -32.0% |
| Plant, machinery and equipment | 23 | €1,230 | €492 | -€738 | -60.0% |
| Furniture and vehicles | 24 | €36,486 | €24,042 | -€12,444 | -34.1% |
| Other tangible fixed assets | 26 | €31,710 | €22,656 | -€9,054 | -28.6% |
| Current assets | 29/58 | €12,647 | €12,656 | +€9 | +0.1% |
| Amounts receivable within one year | 40/41 | €12,631 | €12,631 | = | 0.0% |
| Other amounts receivable | 41 | €12,631 | €12,631 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16 | €25 | +€9 | +59.2% |
| Total equity and liabilities | 10/49 | €91,291 | €59,848 | -€31,442 | -34.4% |
| Equity | 10/15 | -€66,965 | -€101,702 | -€34,737 | -51.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,965 | -€108,702 | -€34,737 | -47.0% |
| Amounts payable | 17/49 | €158,256 | €161,550 | +€3,294 | +2.1% |
| Amounts payable after more than one year | 17 | €24,970 | €22,277 | -€2,693 | -10.8% |
| Financial debts | 170/4 | €24,970 | €22,277 | -€2,693 | -10.8% |
| Amounts payable within one year | 42/48 | €133,286 | €139,273 | +€5,987 | +4.5% |
| Financial debts | 43 | €200 | €6 | -€194 | -96.9% |
| Credit institutions | 430/8 | €200 | €6 | -€194 | -96.9% |
| Trade debts | 44 | €7,524 | €6,332 | -€1,193 | -15.8% |
| Suppliers | 440/4 | €7,524 | €6,332 | -€1,193 | -15.8% |
| Other amounts payable | 47/48 | €125,562 | €132,935 | +€7,374 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,145 | €31,452 | +€306 | +1.0% |
| Other operating charges | 640/8 | €366 | - | -€366 | |
| Gross operating margin | 9900 | €5,198 | -€2,896 | -€8,094 | |
| Operating profit (loss) | 9901 | -€26,313 | -€34,348 | -€8,035 | -30.5% |
| Financial charges | 65/66B | €851 | €389 | -€463 | -54.3% |
| Recurring financial charges | 65 | €851 | €389 | -€463 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,164 | -€34,737 | -€7,572 | -27.9% |
| Profit (loss) for the period | 9904 | -€27,164 | -€34,737 | -€7,572 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,164 | -€34,737 | -€7,572 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.