BLA Consulting: 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.
BLA Consulting
Largest movements
- Receivables within one year +€12,445
up €12,445 (+31.1%), from €39,992 to €52,437
of which Trade receivables: +€15,169
- Tangible fixed assets -€8,382
down €8,382 (-17.2%), from €48,826 to €40,444
of which Furniture and vehicles: -€6,971
- Cash +€4,382
up €4,382 (+11.6%), from €37,769 to €42,151
mainly Net result for the year (+€44,129) and Depreciation (+€12,916)
- Reserves +€44,129
up €44,129 (+97.4%), from €45,289 to €89,418
- Other debts -€14,680
no longer reported in 2025 (was €14,680)
- Debts after one year -€10,866
down €10,866 (-53.4%), from €20,338 to €9,472
- Tax, wage and social debts -€8,415
down €8,415 (-64.6%), from €13,025 to €4,609
- Gross operating margin -€35,220
down €35,220 (-31.2%), from €112,997 to €77,777
- Depreciation -€5,564
down €5,564 (-30.1%), from €18,481 to €12,916
- Financial charges -€1,777
down €1,777 (-45.5%), from €3,904 to €2,127
- Other operating charges -€1,734
down €1,734 (-56.5%), from €3,069 to €1,336
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 | €128,110 | €137,134 | +€9,024 | +7.0% |
| Fixed assets | 21/28 | €48,826 | €40,444 | -€8,382 | -17.2% |
| Tangible fixed assets | 22/27 | €48,826 | €40,444 | -€8,382 | -17.2% |
| Furniture and vehicles | 24 | €42,862 | €35,891 | -€6,971 | -16.3% |
| Other tangible fixed assets | 26 | €5,964 | €4,553 | -€1,411 | -23.7% |
| Current assets | 29/58 | €79,283 | €96,689 | +€17,406 | +22.0% |
| Amounts receivable within one year | 40/41 | €39,992 | €52,437 | +€12,445 | +31.1% |
| Trade receivables | 40 | €33,880 | €49,049 | +€15,169 | +44.8% |
| Other amounts receivable | 41 | €6,112 | €3,387 | -€2,725 | -44.6% |
| Cash at bank and in hand | 54/58 | €37,769 | €42,151 | +€4,382 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,522 | €2,102 | +€579 | +38.1% |
| Total equity and liabilities | 10/49 | €128,110 | €137,134 | +€9,024 | +7.0% |
| Equity | 10/15 | €63,889 | €108,018 | +€44,129 | +69.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,289 | €89,418 | +€44,129 | +97.4% |
| Distributable reserves | 133 | €45,289 | €89,418 | +€44,129 | +97.4% |
| Amounts payable | 17/49 | €64,221 | €29,115 | -€35,105 | -54.7% |
| Amounts payable after more than one year | 17 | €20,338 | €9,472 | -€10,866 | -53.4% |
| Financial debts | 170/4 | €20,338 | €9,472 | -€10,866 | -53.4% |
| Amounts payable within one year | 42/48 | €42,946 | €19,144 | -€23,802 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | €10,344 | €10,866 | +€522 | +5.0% |
| Trade debts | 44 | €4,897 | €3,668 | -€1,229 | -25.1% |
| Suppliers | 440/4 | €4,897 | €3,668 | -€1,229 | -25.1% |
| Taxes, remuneration and social security | 45 | €13,025 | €4,609 | -€8,415 | -64.6% |
| Taxes | 450/3 | €13,025 | €4,609 | -€8,415 | -64.6% |
| Other amounts payable | 47/48 | €14,680 | - | -€14,680 | |
| Accrued charges and deferred income | 492/3 | €936 | €499 | -€437 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,481 | €12,916 | -€5,564 | -30.1% |
| Other operating charges | 640/8 | €3,069 | €1,336 | -€1,734 | -56.5% |
| Gross operating margin | 9900 | €112,997 | €77,777 | -€35,220 | -31.2% |
| Operating profit (loss) | 9901 | €91,447 | €63,526 | -€27,922 | -30.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,904 | €2,127 | -€1,777 | -45.5% |
| Recurring financial charges | 65 | €3,904 | €2,127 | -€1,777 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €87,544 | €61,398 | -€26,146 | -29.9% |
| Income taxes | 67/77 | €17,738 | €17,269 | -€469 | -2.6% |
| Profit (loss) for the period | 9904 | €69,806 | €44,129 | -€25,677 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,806 | €44,129 | -€25,677 | -36.8% |
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 12 October 2026 via checked.be.