BLBA Consulting: what changed
Two fiscal 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.
BLBA Consulting
Largest movements
- Receivables within one year +€70,164
up €70,164 (+97.5%), from €71,985 to €142,150
of which Other amounts receivable: +€69,227
- Cash -€18,901
down €18,901 (-90.0%), from €21,012 to €2,111
mainly Contributions, distributions and other (-€136,000) and Receivables within one year (-€70,164)
- Tangible fixed assets -€10,258
down €10,258 (-24.7%), from €41,477 to €31,219
of which Leasing and similar rights: -€11,285
- Current investments +€5,890
up €5,890 (+300.0%), from €1,963 to €7,853
- Other debts +€136,000
new in 2025: €136,000
- Profit (loss) carried forward -€78,143
down €78,143 (-79.4%), from €98,427 to €20,283
- Debts after one year -€9,934
down €9,934 (-41.6%), from €23,876 to €13,942
- Gross operating margin +€6,715
up €6,715 (+8.4%), from €79,980 to €86,696
- Taxes +€1,500
up €1,500 (+10.9%), from €13,750 to €15,250
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 | €138,543 | €186,193 | +€47,650 | +34.4% |
| Fixed assets | 21/28 | €41,477 | €31,219 | -€10,258 | -24.7% |
| Tangible fixed assets | 22/27 | €41,477 | €31,219 | -€10,258 | -24.7% |
| Plant, machinery and equipment | 23 | €2,338 | €3,755 | +€1,417 | +60.6% |
| Leasing and similar rights | 25 | €37,647 | €26,362 | -€11,285 | -30.0% |
| Other tangible fixed assets | 26 | €1,492 | €1,102 | -€390 | -26.1% |
| Current assets | 29/58 | €97,066 | €154,974 | +€57,908 | +59.7% |
| Amounts receivable within one year | 40/41 | €71,985 | €142,150 | +€70,164 | +97.5% |
| Trade receivables | 40 | €25,845 | €26,782 | +€937 | +3.6% |
| Other amounts receivable | 41 | €46,141 | €115,368 | +€69,227 | +150.0% |
| Current investments | 50/53 | €1,963 | €7,853 | +€5,890 | +300.0% |
| Cash at bank and in hand | 54/58 | €21,012 | €2,111 | -€18,901 | -90.0% |
| Deferred charges and accrued income | 490/1 | €2,105 | €2,860 | +€755 | +35.9% |
| Total equity and liabilities | 10/49 | €138,543 | €186,193 | +€47,650 | +34.4% |
| Equity | 10/15 | €101,427 | €23,283 | -€78,143 | -77.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,427 | €20,283 | -€78,143 | -79.4% |
| Amounts payable | 17/49 | €37,116 | €162,910 | +€125,793 | +338.9% |
| Amounts payable after more than one year | 17 | €23,876 | €13,942 | -€9,934 | -41.6% |
| Financial debts | 170/4 | €23,876 | €13,942 | -€9,934 | -41.6% |
| Amounts payable within one year | 42/48 | €13,241 | €148,968 | +€135,727 | +1025.1% |
| Current portion of amounts payable after more than one year | 42 | €9,507 | €9,934 | +€427 | +4.5% |
| Trade debts | 44 | €687 | €646 | -€41 | -6.0% |
| Suppliers | 440/4 | €687 | €646 | -€41 | -6.0% |
| Taxes, remuneration and social security | 45 | €3,047 | €2,388 | -€659 | -21.6% |
| Taxes | 450/3 | €3,047 | €2,388 | -€659 | -21.6% |
| Other amounts payable | 47/48 | - | €136,000 | +€136,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,269 | €12,656 | +€387 | +3.2% |
| Other operating charges | 640/8 | €1,073 | €1,518 | +€445 | +41.4% |
| Gross operating margin | 9900 | €79,980 | €86,696 | +€6,715 | +8.4% |
| Operating profit (loss) | 9901 | €66,638 | €72,521 | +€5,884 | +8.8% |
| Financial income | 75/76B | €1,554 | €2,219 | +€666 | +42.9% |
| Recurring financial income | 75 | €1,554 | €2,219 | +€666 | +42.9% |
| Financial charges | 65/66B | €1,976 | €1,634 | -€341 | -17.3% |
| Recurring financial charges | 65 | €1,976 | €1,634 | -€341 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €66,216 | €73,107 | +€6,891 | +10.4% |
| Income taxes | 67/77 | €13,750 | €15,250 | +€1,500 | +10.9% |
| Profit (loss) for the period | 9904 | €52,466 | €57,857 | +€5,391 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,466 | €57,857 | +€5,391 | +10.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.