BLBOOKS: 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.
BLBOOKS
Largest movements
- Cash +€33,100
up €33,100 (+37.9%), from €87,355 to €120,455
mainly Net result for the year (+€22,828) and Receivables within one year (+€17,226)
- Receivables within one year -€17,226
down €17,226 (-29.1%), from €59,178 to €41,952
of which Other amounts receivable: -€16,412
- Deferred charges and accrued income +€9,716
up €9,716 (+401.5%), from €2,420 to €12,136
- Intangible fixed assets -€4,815
no longer reported in 2025 (was €4,815)
- Tangible fixed assets +€3,196
up €3,196 (+185.4%), from €1,724 to €4,921
of which Other tangible fixed assets: +€4,126
- Reserves +€21,969
up €21,969 (+28.0%), from €78,444 to €100,413
- Tax, wage and social debts +€6,135
up €6,135 (+16.2%), from €37,855 to €43,990
of which Taxes: +€6,341
- Trade debts -€2,943
down €2,943 (-14.5%), from €20,245 to €17,302
- Staff costs -€6,179
down €6,179 (-4.3%), from €144,075 to €137,896
- Depreciation -€5,598
down €5,598 (-49.1%), from €11,403 to €5,805
- Gross operating margin +€5,047
up €5,047 (+2.9%), from €173,385 to €178,433
- Taxes +€4,748
up €4,748 (+96.4%), from €4,924 to €9,672
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 | €155,493 | €179,464 | +€23,971 | +15.4% |
| Fixed assets | 21/28 | €6,540 | €4,921 | -€1,619 | -24.8% |
| Intangible fixed assets | 21 | €4,815 | - | -€4,815 | |
| Tangible fixed assets | 22/27 | €1,724 | €4,921 | +€3,196 | +185.4% |
| Plant, machinery and equipment | 23 | €664 | €89 | -€575 | -86.6% |
| Furniture and vehicles | 24 | €1,060 | €706 | -€355 | -33.4% |
| Other tangible fixed assets | 26 | - | €4,126 | +€4,126 | |
| Current assets | 29/58 | €148,953 | €174,543 | +€25,590 | +17.2% |
| Amounts receivable within one year | 40/41 | €59,178 | €41,952 | -€17,226 | -29.1% |
| Trade receivables | 40 | €42,766 | €41,952 | -€814 | -1.9% |
| Other amounts receivable | 41 | €16,412 | - | -€16,412 | |
| Cash at bank and in hand | 54/58 | €87,355 | €120,455 | +€33,100 | +37.9% |
| Deferred charges and accrued income | 490/1 | €2,420 | €12,136 | +€9,716 | +401.5% |
| Total equity and liabilities | 10/49 | €155,493 | €179,464 | +€23,971 | +15.4% |
| Equity | 10/15 | €78,444 | €100,413 | +€21,969 | +28.0% |
| Reserves | 13 | €78,444 | €100,413 | +€21,969 | +28.0% |
| Distributable reserves | 133 | €78,444 | €100,413 | +€21,969 | +28.0% |
| Amounts payable | 17/49 | €77,049 | €79,051 | +€2,002 | +2.6% |
| Amounts payable within one year | 42/48 | €74,854 | €76,845 | +€1,991 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €1,201 | - | -€1,201 | |
| Trade debts | 44 | €20,245 | €17,302 | -€2,943 | -14.5% |
| Suppliers | 440/4 | €20,245 | €17,302 | -€2,943 | -14.5% |
| Taxes, remuneration and social security | 45 | €37,855 | €43,990 | +€6,135 | +16.2% |
| Taxes | 450/3 | €8,247 | €14,588 | +€6,341 | +76.9% |
| Remuneration and social security | 454/9 | €29,608 | €29,402 | -€206 | -0.7% |
| Other amounts payable | 47/48 | €15,553 | €15,553 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,195 | €2,206 | +€11 | +0.5% |
| Remuneration, social security and pensions | 62 | €144,075 | €137,896 | -€6,179 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,403 | €5,805 | -€5,598 | -49.1% |
| Other operating charges | 640/8 | €1,254 | €858 | -€396 | -31.6% |
| Gross operating margin | 9900 | €173,385 | €178,433 | +€5,047 | +2.9% |
| Operating profit (loss) | 9901 | €16,654 | €33,874 | +€17,220 | +103.4% |
| Financial income | 75/76B | €60 | €108 | +€48 | +80.0% |
| Recurring financial income | 75 | €60 | €108 | +€48 | +80.0% |
| Financial charges | 65/66B | €1,747 | €1,482 | -€265 | -15.2% |
| Recurring financial charges | 65 | €1,747 | €1,482 | -€265 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €14,967 | €32,500 | +€17,533 | +117.1% |
| Income taxes | 67/77 | €4,924 | €9,672 | +€4,748 | +96.4% |
| Profit (loss) for the period | 9904 | €10,042 | €22,828 | +€12,786 | +127.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,042 | €22,828 | +€12,786 | +127.3% |
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.