BL EXPERT CONSEIL: 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.
BL EXPERT CONSEIL
Largest movements
- Cash -€1,977
down €1,977 (-88.6%), from €2,230 to €254
mainly Investment in fixed assets (net) (-€817) and Receivables within one year (-€665)
- Tangible fixed assets +€755
up €755, from €0 to €755
of which Furniture and vehicles: +€755
- Receivables within one year +€665
up €665 (+4.1%), from €16,391 to €17,055
of which Other amounts receivable: +€1,935
- Tax, wage and social debts -€596
down €596 (-85.5%), from €697 to €101
- Gross operating margin +€2,940
up €2,940, from -€2,399 to €541
- Other operating charges +€407
up €407 (+90.3%), from €451 to €859
- Taxes +€214
up €214 (+614%), from €35 to €249
- Depreciation +€62
new in 2025: €62
- Financial income -€40
down €40 (-4.9%), from €810 to €771
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 | €18,621 | €18,063 | -€557 | -3.0% |
| Fixed assets | 21/28 | €0 | €755 | +€755 | |
| Tangible fixed assets | 22/27 | €0 | €755 | +€755 | |
| Land and buildings | 22 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €755 | +€755 | |
| Current assets | 29/58 | €18,621 | €17,309 | -€1,312 | -7.0% |
| Amounts receivable within one year | 40/41 | €16,391 | €17,055 | +€665 | +4.1% |
| Trade receivables | 40 | €1,794 | €524 | -€1,271 | -70.8% |
| Other amounts receivable | 41 | €14,596 | €16,531 | +€1,935 | +13.3% |
| Cash at bank and in hand | 54/58 | €2,230 | €254 | -€1,977 | -88.6% |
| Total equity and liabilities | 10/49 | €18,621 | €18,063 | -€557 | -3.0% |
| Equity | 10/15 | €17,839 | €17,782 | -€57 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,310 | €13,310 | = | 0.0% |
| Distributable reserves | 133 | €13,310 | €13,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,671 | -€1,728 | -€57 | -3.4% |
| Amounts payable | 17/49 | €781 | €281 | -€500 | -64.0% |
| Amounts payable within one year | 42/48 | €781 | €281 | -€500 | -64.0% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €85 | €180 | +€95 | +112% |
| Suppliers | 440/4 | €85 | €180 | +€95 | +112% |
| Taxes, remuneration and social security | 45 | €697 | €101 | -€596 | -85.5% |
| Taxes | 450/3 | €697 | €101 | -€596 | -85.5% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €62 | +€62 | |
| Other operating charges | 640/8 | €451 | €859 | +€407 | +90.3% |
| Gross operating margin | 9900 | -€2,399 | €541 | +€2,940 | |
| Operating profit (loss) | 9901 | -€2,850 | -€379 | +€2,471 | +86.7% |
| Financial income | 75/76B | €810 | €771 | -€40 | -4.9% |
| Recurring financial income | 75 | €810 | €771 | -€40 | -4.9% |
| Financial charges | 65/66B | €182 | €200 | +€18 | +9.9% |
| Recurring financial charges | 65 | €182 | €200 | +€18 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,222 | €192 | +€2,413 | |
| Income taxes | 67/77 | €35 | €249 | +€214 | +614% |
| Profit (loss) for the period | 9904 | -€2,257 | -€57 | +€2,200 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,257 | -€57 | +€2,200 | +97.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.