B&L-IT Solutions: 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-IT Solutions
Largest movements
- Receivables within one year +€22,959
up €22,959 (+313%), from €7,341 to €30,300
of which Trade receivables: +€22,667
- Cash +€4,092
up €4,092 (+59.0%), from €6,935 to €11,028
mainly Net result for the year (+€16,449) and Trade debts (+€4,223)
- Tangible fixed assets -€2,751
down €2,751 (-69.0%), from €3,988 to €1,237
- Reserves +€16,449
up €16,449 (+330%), from €4,991 to €21,440
- Trade debts +€4,223
up €4,223 (+68.9%), from €6,129 to €10,352
- Accrued charges and deferred income +€1,863
up €1,863 (+20.3%), from €9,160 to €11,022
- Tax, wage and social debts +€1,765
up €1,765 (+47.3%), from €3,735 to €5,500
- Gross operating margin +€9,553
up €9,553 (+60.2%), from €15,870 to €25,422
- Depreciation -€7,463
down €7,463 (-73.1%), from €10,214 to €2,751
- Taxes +€4,140
up €4,140 (+305%), from €1,360 to €5,500
- Financial charges +€1,907
up €1,907 (+538%), from €355 to €2,261
- Financial income +€430
up €430 (+26.6%), from €1,616 to €2,046
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.
Derived cash bridge
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 | €98,264 | €122,565 | +€24,301 | +24.7% |
| Fixed assets | 21/28 | €83,988 | €81,237 | -€2,751 | -3.3% |
| Tangible fixed assets | 22/27 | €3,988 | €1,237 | -€2,751 | -69.0% |
| Furniture and vehicles | 24 | €3,988 | €1,237 | -€2,751 | -69.0% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €14,276 | €41,327 | +€27,051 | +189% |
| Amounts receivable within one year | 40/41 | €7,341 | €30,300 | +€22,959 | +313% |
| Trade receivables | 40 | €7,341 | €30,008 | +€22,667 | +309% |
| Other amounts receivable | 41 | - | €291 | +€291 | |
| Cash at bank and in hand | 54/58 | €6,935 | €11,028 | +€4,092 | +59.0% |
| Total equity and liabilities | 10/49 | €98,264 | €122,565 | +€24,301 | +24.7% |
| Equity | 10/15 | €12,491 | €28,940 | +€16,449 | +132% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €4,991 | €21,440 | +€16,449 | +330% |
| Distributable reserves | 133 | €4,991 | €21,440 | +€16,449 | +330% |
| Amounts payable | 17/49 | €85,773 | €93,624 | +€7,851 | +9.2% |
| Amounts payable within one year | 42/48 | €76,613 | €82,602 | +€5,989 | +7.8% |
| Trade debts | 44 | €6,129 | €10,352 | +€4,223 | +68.9% |
| Suppliers | 440/4 | €6,129 | €10,352 | +€4,223 | +68.9% |
| Taxes, remuneration and social security | 45 | €3,735 | €5,500 | +€1,765 | +47.3% |
| Taxes | 450/3 | €3,735 | €5,500 | +€1,765 | +47.3% |
| Other amounts payable | 47/48 | €66,750 | €66,750 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,160 | €11,022 | +€1,863 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,214 | €2,751 | -€7,463 | -73.1% |
| Other operating charges | 640/8 | €566 | €507 | -€59 | -10.4% |
| Gross operating margin | 9900 | €15,870 | €25,422 | +€9,553 | +60.2% |
| Operating profit (loss) | 9901 | €5,089 | €22,164 | +€17,075 | +335% |
| Financial income | 75/76B | €1,616 | €2,046 | +€430 | +26.6% |
| Recurring financial income | 75 | €1,616 | €2,046 | +€430 | +26.6% |
| Financial charges | 65/66B | €355 | €2,261 | +€1,907 | +538% |
| Recurring financial charges | 65 | €355 | €2,261 | +€1,907 | +538% |
| Profit (loss) for the period before taxes | 9903 | €6,351 | €21,949 | +€15,599 | +246% |
| Income taxes | 67/77 | €1,360 | €5,500 | +€4,140 | +305% |
| Profit (loss) for the period | 9904 | €4,991 | €16,449 | +€11,458 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €4,991 | €16,449 | +€11,458 | +230% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.