BFLAM: 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.
BFLAM
Largest movements
- Tangible fixed assets -€11,287
down €11,287 (-9.1%), from €124,123 to €112,836
of which Land and buildings: -€12,904
- Cash +€3,052
up €3,052 (+10.1%), from €30,220 to €33,273
mainly Depreciation (+€19,518) and Trade debts (+€3,696)
- Other debts -€13,015
down €13,015 (-6.3%), from €207,287 to €194,272
- Trade debts +€3,696
up €3,696 (+275.6%), from €1,341 to €5,037
- Gross operating margin -€8,172
down €8,172 (-26.2%), from €31,240 to €23,068
- Depreciation +€622
up €622 (+3.3%), from €18,896 to €19,518
- Other operating charges +€526
up €526 (+29.0%), from €1,812 to €2,338
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 | €267,908 | €259,526 | -€8,382 | -3.1% |
| Fixed assets | 21/28 | €124,123 | €112,836 | -€11,287 | -9.1% |
| Tangible fixed assets | 22/27 | €124,123 | €112,836 | -€11,287 | -9.1% |
| Land and buildings | 22 | €124,123 | €111,219 | -€12,904 | -10.4% |
| Furniture and vehicles | 24 | - | €1,617 | +€1,617 | |
| Current assets | 29/58 | €143,785 | €146,689 | +€2,904 | +2.0% |
| Amounts receivable within one year | 40/41 | €4,600 | €5,025 | +€425 | +9.2% |
| Trade receivables | 40 | €4,600 | €5,025 | +€425 | +9.2% |
| Current investments | 50/53 | €107,387 | €107,387 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,220 | €33,273 | +€3,052 | +10.1% |
| Deferred charges and accrued income | 490/1 | €1,577 | €1,004 | -€573 | -36.3% |
| Total equity and liabilities | 10/49 | €267,908 | €259,526 | -€8,382 | -3.1% |
| Equity | 10/15 | €57,285 | €57,637 | +€352 | +0.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €111,000 | €111,000 | = | 0.0% |
| Distributable reserves | 133 | €111,000 | €111,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,775 | -€61,423 | +€352 | +0.6% |
| Amounts payable | 17/49 | €210,623 | €201,888 | -€8,734 | -4.1% |
| Amounts payable within one year | 42/48 | €208,628 | €199,309 | -€9,319 | -4.5% |
| Trade debts | 44 | €1,341 | €5,037 | +€3,696 | +275.6% |
| Suppliers | 440/4 | €1,341 | €5,037 | +€3,696 | +275.6% |
| Other amounts payable | 47/48 | €207,287 | €194,272 | -€13,015 | -6.3% |
| Accrued charges and deferred income | 492/3 | €1,994 | €2,580 | +€585 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,896 | €19,518 | +€622 | +3.3% |
| Other operating charges | 640/8 | €1,812 | €2,338 | +€526 | +29.0% |
| Gross operating margin | 9900 | €31,240 | €23,068 | -€8,172 | -26.2% |
| Operating profit (loss) | 9901 | €10,533 | €1,212 | -€9,321 | -88.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +225.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +225.0% |
| Financial charges | 65/66B | €849 | €860 | +€11 | +1.3% |
| Recurring financial charges | 65 | €849 | €860 | +€11 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €9,684 | €352 | -€9,332 | -96.4% |
| Profit (loss) for the period | 9904 | €9,684 | €352 | -€9,332 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,684 | €352 | -€9,332 | -96.4% |
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 9 October 2026 via checked.be.