BL MAISON: 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 MAISON
Largest movements
- Receivables within one year -€14,461
down €14,461 (-34.1%), from €42,423 to €27,962
of which Trade receivables: -€15,847
- Tangible fixed assets -€3,709
down €3,709 (-17.7%), from €20,959 to €17,250
of which Leasing and similar rights: -€4,553
- Cash +€2,769
up €2,769 (+44.1%), from €6,277 to €9,046
mainly Net result for the year (+€24,782) and Other debts (+€24,000)
- Deferred charges and accrued income +€1,085
up €1,085 (+43.8%), from €2,476 to €3,561
- Other debts +€24,000
up €24,000 (+600.0%), from €4,000 to €28,000
- Trade debts -€20,766
down €20,766 (-85.7%), from €24,231 to €3,465
- Advances received -€7,168
no longer reported in 2025 (was €7,168)
- Tax, wage and social debts -€5,388
down €5,388 (-54.5%), from €9,890 to €4,502
of which Taxes: -€4,313
- Debts after one year -€5,006
down €5,006 (-69.8%), from €7,172 to €2,165
- Gross operating margin +€49,531
up €49,531, from -€6,241 to €43,290
- Taxes +€4,458
up €4,458 (+10176.6%), from €44 to €4,502
- Financial charges +€3,858
up €3,858 (+417.7%), from €924 to €4,782
- Financial income +€936
up €936 (+1785.6%), from €52 to €988
- Depreciation +€841
up €841 (+11.1%), from €7,589 to €8,429
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 | €77,474 | €62,527 | -€14,948 | -19.3% |
| Fixed assets | 21/28 | €21,062 | €17,353 | -€3,709 | -17.6% |
| Tangible fixed assets | 22/27 | €20,959 | €17,250 | -€3,709 | -17.7% |
| Plant, machinery and equipment | 23 | €6,117 | €4,257 | -€1,860 | -30.4% |
| Furniture and vehicles | 24 | €3,328 | €6,032 | +€2,704 | +81.2% |
| Leasing and similar rights | 25 | €11,513 | €6,960 | -€4,553 | -39.5% |
| Financial fixed assets | 28 | €103 | €103 | = | 0.0% |
| Current assets | 29/58 | €56,412 | €45,174 | -€11,239 | -19.9% |
| Stocks and contracts in progress | 3 | €5,237 | €4,606 | -€631 | -12.0% |
| Stocks | 30/36 | €5,237 | €4,606 | -€631 | -12.0% |
| Amounts receivable within one year | 40/41 | €42,423 | €27,962 | -€14,461 | -34.1% |
| Trade receivables | 40 | €21,905 | €6,058 | -€15,847 | -72.3% |
| Other amounts receivable | 41 | €20,518 | €21,904 | +€1,386 | +6.8% |
| Cash at bank and in hand | 54/58 | €6,277 | €9,046 | +€2,769 | +44.1% |
| Deferred charges and accrued income | 490/1 | €2,476 | €3,561 | +€1,085 | +43.8% |
| Total equity and liabilities | 10/49 | €77,474 | €62,527 | -€14,948 | -19.3% |
| Equity | 10/15 | €20,766 | €17,548 | -€3,218 | -15.5% |
| Contributions | 10/11 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,016 | €14,798 | -€3,218 | -17.9% |
| Amounts payable | 17/49 | €56,708 | €44,979 | -€11,729 | -20.7% |
| Amounts payable after more than one year | 17 | €7,172 | €2,165 | -€5,006 | -69.8% |
| Financial debts | 170/4 | €7,172 | €2,165 | -€5,006 | -69.8% |
| Amounts payable within one year | 42/48 | €49,536 | €40,973 | -€8,563 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €4,247 | €5,006 | +€759 | +17.9% |
| Trade debts | 44 | €24,231 | €3,465 | -€20,766 | -85.7% |
| Suppliers | 440/4 | €24,231 | €3,465 | -€20,766 | -85.7% |
| Advances received on contracts in progress | 46 | €7,168 | - | -€7,168 | |
| Taxes, remuneration and social security | 45 | €9,890 | €4,502 | -€5,388 | -54.5% |
| Taxes | 450/3 | €8,815 | €4,502 | -€4,313 | -48.9% |
| Remuneration and social security | 454/9 | €1,075 | - | -€1,075 | |
| Other amounts payable | 47/48 | €4,000 | €28,000 | +€24,000 | +600.0% |
| Accrued charges and deferred income | 492/3 | - | €1,840 | +€1,840 | |
| Non-recurring operating income | 76A | - | €3,299 | +€3,299 | |
| Remuneration, social security and pensions | 62 | €645 | - | -€645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,589 | €8,429 | +€841 | +11.1% |
| Other operating charges | 640/8 | €546 | €628 | +€82 | +15.1% |
| Non-recurring operating charges | 66A | - | €1,154 | +€1,154 | |
| Gross operating margin | 9900 | -€6,241 | €43,290 | +€49,531 | |
| Operating profit (loss) | 9901 | -€15,020 | €33,078 | +€48,097 | |
| Financial income | 75/76B | €52 | €988 | +€936 | +1785.6% |
| Recurring financial income | 75 | €52 | €988 | +€936 | +1785.6% |
| Financial charges | 65/66B | €924 | €4,782 | +€3,858 | +417.7% |
| Recurring financial charges | 65 | €924 | €4,782 | +€3,858 | +417.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,891 | €29,284 | +€45,175 | |
| Income taxes | 67/77 | €44 | €4,502 | +€4,458 | +10176.6% |
| Profit (loss) for the period | 9904 | -€15,935 | €24,782 | +€40,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,935 | €24,782 | +€40,716 |
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 10 October 2026 via checked.be.