BLC 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.
BLC Consulting
Largest movements
- Financial fixed assets +€280,000
up €280,000 (+613%), from €45,704 to €325,704
- Tangible fixed assets +€56,302
up €56,302 (+109%), from €51,673 to €107,976
of which Furniture and vehicles: +€58,502
- Current investments -€31,000
down €31,000 (-100%), from €31,000 to €0
- Cash +€21,814
up €21,814 (+61.1%), from €35,701 to €57,515
mainly Debts after one year (+€273,104) and Net result for the year (+€33,213)
- Debts after one year +€273,104
up €273,104 (+610%), from €44,738 to €317,842
of which Financial debts: +€273,104
- Profit (loss) carried forward +€33,213
up €33,213 (+92.7%), from €35,843 to €69,056
- Provisions -€31,000
down €31,000 (-100%), from €31,000 to €0
- Current portion of long-term debt +€27,304
up €27,304 (+1,042%), from €2,621 to €29,924
- Other debts +€26,724
up €26,724 (+61.2%), from €43,701 to €70,425
- Provisions -€62,000
down €62,000, from €31,000 to -€31,000
- Gross operating margin -€17,274
down €17,274 (-30.6%), from €56,430 to €39,156
- Depreciation +€11,998
up €11,998 (+545%), from €2,200 to €14,198
- Financial charges +€5,559
up €5,559 (+81.1%), from €6,856 to €12,414
- Taxes +€5,398
up €5,398 (+138%), from €3,922 to €9,319
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,721 | €506,318 | +€323,597 | +177% |
| Fixed assets | 21/28 | €97,377 | €433,679 | +€336,302 | +345% |
| Tangible fixed assets | 22/27 | €51,673 | €107,976 | +€56,302 | +109% |
| Land and buildings | 22 | €51,673 | €49,473 | -€2,200 | -4.3% |
| Furniture and vehicles | 24 | - | €58,502 | +€58,502 | |
| Financial fixed assets | 28 | €45,704 | €325,704 | +€280,000 | +613% |
| Current assets | 29/58 | €85,344 | €72,638 | -€12,705 | -14.9% |
| Amounts receivable within one year | 40/41 | €18,469 | €14,983 | -€3,486 | -18.9% |
| Trade receivables | 40 | €13,305 | €11,000 | -€2,305 | -17.3% |
| Other amounts receivable | 41 | €5,164 | €3,983 | -€1,181 | -22.9% |
| Current investments | 50/53 | €31,000 | €0 | -€31,000 | -100% |
| Cash at bank and in hand | 54/58 | €35,701 | €57,515 | +€21,814 | +61.1% |
| Deferred charges and accrued income | 490/1 | €174 | €140 | -€34 | -19.4% |
| Total equity and liabilities | 10/49 | €182,721 | €506,318 | +€323,597 | +177% |
| Equity | 10/15 | €43,343 | €76,556 | +€33,213 | +76.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,843 | €69,056 | +€33,213 | +92.7% |
| Provisions and deferred taxes | 16 | €31,000 | €0 | -€31,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €31,000 | €0 | -€31,000 | -100% |
| Other liabilities and charges | 164/5 | €31,000 | €0 | -€31,000 | -100% |
| Amounts payable | 17/49 | €108,378 | €429,762 | +€321,384 | +297% |
| Amounts payable after more than one year | 17 | €44,738 | €317,842 | +€273,104 | +610% |
| Financial debts | 170/4 | €42,938 | €316,042 | +€273,104 | +636% |
| Other amounts payable | 178/9 | €1,800 | €1,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,097 | €108,960 | +€47,863 | +78.3% |
| Current portion of amounts payable after more than one year | 42 | €2,621 | €29,924 | +€27,304 | +1,042% |
| Trade debts | 44 | €6,760 | €3,226 | -€3,533 | -52.3% |
| Suppliers | 440/4 | €6,760 | €3,226 | -€3,533 | -52.3% |
| Taxes, remuneration and social security | 45 | €8,015 | €5,384 | -€2,631 | -32.8% |
| Taxes | 450/3 | €4,997 | €2,291 | -€2,706 | -54.1% |
| Remuneration and social security | 454/9 | €3,018 | €3,093 | +€75 | +2.5% |
| Other amounts payable | 47/48 | €43,701 | €70,425 | +€26,724 | +61.2% |
| Accrued charges and deferred income | 492/3 | €2,544 | €2,960 | +€416 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,200 | €14,198 | +€11,998 | +545% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €31,000 | -€31,000 | -€62,000 | |
| Other operating charges | 640/8 | €836 | €1,011 | +€175 | +20.9% |
| Gross operating margin | 9900 | €56,430 | €39,156 | -€17,274 | -30.6% |
| Operating profit (loss) | 9901 | €22,394 | €54,947 | +€32,553 | +145% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €6,856 | €12,414 | +€5,559 | +81.1% |
| Recurring financial charges | 65 | €6,856 | €12,414 | +€5,559 | +81.1% |
| Profit (loss) for the period before taxes | 9903 | €15,545 | €42,533 | +€26,987 | +174% |
| Income taxes | 67/77 | €3,922 | €9,319 | +€5,398 | +138% |
| Profit (loss) for the period | 9904 | €11,624 | €33,213 | +€21,590 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €11,624 | €33,213 | +€21,590 | +186% |
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 18 October 2026 via checked.be.