BL-SERVICES: 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-SERVICES
Largest movements
- Cash +€14,338
up €14,338 (+427.9%), from €3,351 to €17,690
mainly Trade debts (+€12,240) and Tax, wage and social debts (+€11,271)
- Receivables within one year +€8,553
up €8,553 (+73.0%), from €11,722 to €20,275
of which Trade receivables: +€7,367
- Tangible fixed assets -€2,338
down €2,338 (-21.0%), from €11,112 to €8,773
of which Leasing and similar rights: -€4,254
- Stocks and contracts -€2,066
down €2,066 (-50.0%), from €4,132 to €2,066
- Deferred charges and accrued income +€870
new in 2024: €870
- Trade debts +€12,240
up €12,240 (+678.0%), from €1,805 to €14,046
- Tax, wage and social debts +€11,271
up €11,271 (+49.5%), from €22,790 to €34,061
of which Remuneration and social security: +€9,892
- Profit (loss) carried forward -€7,110
down €7,110 (-45.0%), from -€15,783 to -€22,893
- Other debts +€4,578
up €4,578 (+38.2%), from €11,982 to €16,560
- Current portion of long-term debt -€1,622
no longer reported in 2024 (was €1,622)
- Gross operating margin +€12,383
up €12,383 (+37.0%), from €33,482 to €45,865
- Staff costs -€9,756
down €9,756 (-19.8%), from €49,330 to €39,573
- Financial charges +€1,762
up €1,762 (+69.5%), from €2,536 to €4,298
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.
Cash bridge derived
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 | €30,639 | €49,996 | +€19,358 | +63.2% |
| Fixed assets | 21/28 | €11,434 | €9,095 | -€2,338 | -20.5% |
| Tangible fixed assets | 22/27 | €11,112 | €8,773 | -€2,338 | -21.0% |
| Plant, machinery and equipment | 23 | €5,112 | €3,645 | -€1,467 | -28.7% |
| Furniture and vehicles | 24 | €1,746 | €5,129 | +€3,382 | +193.7% |
| Leasing and similar rights | 25 | €4,254 | - | -€4,254 | |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €19,205 | €40,901 | +€21,696 | +113.0% |
| Stocks and contracts in progress | 3 | €4,132 | €2,066 | -€2,066 | -50.0% |
| Stocks | 30/36 | €4,132 | €2,066 | -€2,066 | -50.0% |
| Amounts receivable within one year | 40/41 | €11,722 | €20,275 | +€8,553 | +73.0% |
| Trade receivables | 40 | €2,224 | €9,592 | +€7,367 | +331.2% |
| Other amounts receivable | 41 | €9,497 | €10,683 | +€1,186 | +12.5% |
| Cash at bank and in hand | 54/58 | €3,351 | €17,690 | +€14,338 | +427.9% |
| Deferred charges and accrued income | 490/1 | - | €870 | +€870 | |
| Total equity and liabilities | 10/49 | €30,639 | €49,996 | +€19,358 | +63.2% |
| Equity | 10/15 | -€9,783 | -€16,893 | -€7,110 | -72.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,783 | -€22,893 | -€7,110 | -45.0% |
| Amounts payable | 17/49 | €40,421 | €66,889 | +€26,468 | +65.5% |
| Amounts payable within one year | 42/48 | €40,421 | €66,889 | +€26,468 | +65.5% |
| Current portion of amounts payable after more than one year | 42 | €1,622 | - | -€1,622 | |
| Financial debts | 43 | €2,222 | €2,223 | +€0 | 0.0% |
| Credit institutions | 430/8 | €2,222 | €2,223 | +€0 | 0.0% |
| Trade debts | 44 | €1,805 | €14,046 | +€12,240 | +678.0% |
| Suppliers | 440/4 | €1,805 | €14,046 | +€12,240 | +678.0% |
| Taxes, remuneration and social security | 45 | €22,790 | €34,061 | +€11,271 | +49.5% |
| Taxes | 450/3 | €2,596 | €3,975 | +€1,379 | +53.1% |
| Remuneration and social security | 454/9 | €20,194 | €30,086 | +€9,892 | +49.0% |
| Other amounts payable | 47/48 | €11,982 | €16,560 | +€4,578 | +38.2% |
| Remuneration, social security and pensions | 62 | €49,330 | €39,573 | -€9,756 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,196 | €7,878 | -€317 | -3.9% |
| Other operating charges | 640/8 | €1,710 | €1,260 | -€450 | -26.3% |
| Non-recurring operating charges | 66A | €3,337 | - | -€3,337 | |
| Gross operating margin | 9900 | €33,482 | €45,865 | +€12,383 | +37.0% |
| Operating profit (loss) | 9901 | -€29,090 | -€2,847 | +€26,243 | +90.2% |
| Financial income | 75/76B | €2 | €35 | +€33 | +2163.0% |
| Recurring financial income | 75 | €2 | €35 | +€33 | +2163.0% |
| Financial charges | 65/66B | €2,536 | €4,298 | +€1,762 | +69.5% |
| Recurring financial charges | 65 | €2,536 | €4,298 | +€1,762 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | -€31,624 | -€7,110 | +€24,514 | +77.5% |
| Income taxes | 67/77 | €86 | - | -€86 | |
| Profit (loss) for the period | 9904 | -€31,711 | -€7,110 | +€24,601 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,711 | -€7,110 | +€24,601 | +77.6% |
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 9 October 2026 via checked.be.