BLACKB: 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.
What changed
BLACKB
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€77,064
2024 · -€89,943+€12,879
Equity
€2.7m
2024 · €2.8m-€77,064
Cash
€88,187
2024 · €86,438+€1,750
Balance sheet total
€3.1m
2024 · €4.5m-€1.5m
Largest movements
Assets
- Receivables within one year -€940,759
down €940,759 (-100%), from €940,759 to €0
- Financial fixed assets -€415,000
down €415,000 (-12.1%), from €3.4m to €3.0m
- Deferred charges and accrued income -€99,718
down €99,718 (-96.9%), from €102,915 to €3,198
Equity and liabilities
- Debts after one year -€1.5m
no longer reported in 2025 (was €1.5m)
- Other debts +€402,359
new in 2025: €402,359
- Accrued charges and deferred income -€328,543
down €328,543 (-97.3%), from €337,530 to €8,987
- Profit (loss) carried forward -€77,064
down €77,064 (-13.0%), from -€592,792 to -€669,857
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
-€89,943
Other operating charges
-€380
Other operating items
-€5,766
Financial income
-€11,901
Financial charges
+€30,925
Taxes
+€0
Result 2025
-€77,064
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.0m
Investment
+€415,000
Financing
-€1.5m
Cash 2024
€86,438
From operations (derived)
+€1.0m
Net result for the year
-€77,064
Receivables within one year
+€940,759
Deferred charges and accrued income
+€99,718
Trade debts
-€480
Other debts
+€402,359
Accrued charges and deferred income
-€328,543
Investment (derived)
+€415,000
Investment in fixed assets (net)
+€415,000
Financing
-€1.5m
Debts after one year
-€1.5m
Cash 2025
€88,187
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,548,255 | €3,094,527 | -€1.5m | -32.0% |
| Fixed assets | 21/28 | €3,418,142 | €3,003,142 | -€415,000 | -12.1% |
| Financial fixed assets | 28 | €3,418,142 | €3,003,142 | -€415,000 | -12.1% |
| Affiliated companies | 280/1 | €3,418,142 | €3,003,142 | -€415,000 | -12.1% |
| Participating interests | 280 | €3,003,142 | €3,003,142 | = | 0.0% |
| Amounts receivable | 281 | €415,000 | €0 | -€415,000 | -100% |
| Current assets | 29/58 | €1,130,112 | €91,385 | -€1.0m | -91.9% |
| Amounts receivable within one year | 40/41 | €940,759 | €0 | -€940,759 | -100% |
| Other amounts receivable | 41 | €940,759 | €0 | -€940,759 | -100% |
| Cash at bank and in hand | 54/58 | €86,438 | €88,187 | +€1,750 | +2.0% |
| Deferred charges and accrued income | 490/1 | €102,915 | €3,198 | -€99,718 | -96.9% |
| Total equity and liabilities | 10/49 | €4,548,255 | €3,094,527 | -€1.5m | -32.0% |
| Equity | 10/15 | €2,752,268 | €2,675,204 | -€77,064 | -2.8% |
| Contributions | 10/11 | €3,343,810 | €3,343,810 | = | 0.0% |
| Reserves | 13 | €1,251 | €1,251 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,251 | €1,251 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,251 | €1,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€592,792 | -€669,857 | -€77,064 | -13.0% |
| Amounts payable | 17/49 | €1,795,986 | €419,323 | -€1.4m | -76.7% |
| Amounts payable after more than one year | 17 | €1,450,000 | - | -€1.5m | |
| Other amounts payable | 178/9 | €1,450,000 | - | -€1.5m | |
| Amounts payable within one year | 42/48 | €8,456 | €410,336 | +€401,880 | +4,753% |
| Trade debts | 44 | €8,456 | €7,976 | -€480 | -5.7% |
| Suppliers | 440/4 | €8,456 | €7,976 | -€480 | -5.7% |
| Other amounts payable | 47/48 | - | €402,359 | +€402,359 | |
| Accrued charges and deferred income | 492/3 | €337,530 | €8,987 | -€328,543 | -97.3% |
| Operating income | 70/76A | €5,560 | €0 | -€5,560 | -100% |
| Other operating income | 74 | €5,560 | €0 | -€5,560 | -100% |
| Operating charges | 60/66A | €26,958 | €27,543 | +€586 | +2.2% |
| Services and other goods | 61 | €25,095 | €25,301 | +€206 | +0.8% |
| Other operating charges | 640/8 | €1,863 | €2,243 | +€380 | +20.4% |
| Operating profit (loss) | 9901 | -€21,398 | -€27,543 | -€6,145 | -28.7% |
| Financial income | 75/76B | €37,191 | €25,290 | -€11,901 | -32.0% |
| Recurring financial income | 75 | €37,191 | €25,290 | -€11,901 | -32.0% |
| Income from financial fixed assets | 750 | €37,190 | €25,288 | -€11,902 | -32.0% |
| Other financial income | 752/9 | €1 | €1 | +€0 | +21.9% |
| Financial charges | 65/66B | €105,736 | €74,810 | -€30,925 | -29.2% |
| Recurring financial charges | 65 | €105,736 | €74,810 | -€30,925 | -29.2% |
| Debt charges | 650 | €104,483 | €73,614 | -€30,868 | -29.5% |
| Other financial charges | 652/9 | €1,253 | €1,196 | -€57 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€89,943 | -€77,064 | +€12,879 | +14.3% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Taxes | 670/3 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€89,943 | -€77,064 | +€12,879 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,943 | -€77,064 | +€12,879 | +14.3% |
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 17 October 2026 via checked.be.