BLC DESIGN: 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 DESIGN
Largest movements
- Receivables within one year +€29,132
up €29,132 (+61.7%), from €47,240 to €76,372
of which Other amounts receivable: +€36,290
- Cash -€26,151
down €26,151 (-90.7%), from €28,840 to €2,689
mainly Receivables within one year (-€29,132) and Tax, wage and social debts (-€4,582)
- Tangible fixed assets -€4,332
down €4,332 (-12.8%), from €33,780 to €29,448
of which Plant, machinery and equipment: -€3,566
- Tax, wage and social debts -€4,582
down €4,582 (-57.6%), from €7,953 to €3,371
- Current portion of long-term debt +€3,501
up €3,501 (+69.8%), from €5,020 to €8,521
- Profit (loss) carried forward -€2,007
new in 2025: -€2,007
- Debts after one year +€1,479
up €1,479 (+6.4%), from €23,166 to €24,645
- Gross operating margin -€14,138
down €14,138 (-49.8%), from €28,409 to €14,271
- Other operating charges +€8,057
up €8,057 (+602%), from €1,338 to €9,395
- Taxes -€5,175
down €5,175 (-97.6%), from €5,303 to €128
- Depreciation +€1,738
up €1,738 (+67.0%), from €2,594 to €4,332
- Financial charges +€1,500
up €1,500 (+45.6%), from €3,291 to €4,791
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 | €111,350 | €110,301 | -€1,048 | -0.9% |
| Fixed assets | 21/28 | €33,780 | €29,448 | -€4,332 | -12.8% |
| Tangible fixed assets | 22/27 | €33,780 | €29,448 | -€4,332 | -12.8% |
| Land and buildings | 22 | €445 | - | -€445 | |
| Plant, machinery and equipment | 23 | €32,683 | €29,117 | -€3,566 | -10.9% |
| Furniture and vehicles | 24 | €652 | €331 | -€322 | -49.3% |
| Current assets | 29/58 | €77,569 | €80,853 | +€3,284 | +4.2% |
| Amounts receivable within one year | 40/41 | €47,240 | €76,372 | +€29,132 | +61.7% |
| Trade receivables | 40 | €20,421 | €13,262 | -€7,159 | -35.1% |
| Other amounts receivable | 41 | €26,819 | €63,110 | +€36,290 | +135% |
| Cash at bank and in hand | 54/58 | €28,840 | €2,689 | -€26,151 | -90.7% |
| Deferred charges and accrued income | 490/1 | €1,490 | €1,793 | +€303 | +20.3% |
| Total equity and liabilities | 10/49 | €111,350 | €110,301 | -€1,048 | -0.9% |
| Equity | 10/15 | €71,081 | €69,074 | -€2,007 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,481 | €52,481 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €50,621 | €52,481 | +€1,860 | +3.7% |
| Profit (loss) carried forward | 14 | - | -€2,007 | -€2,007 | |
| Amounts payable | 17/49 | €40,269 | €41,228 | +€959 | +2.4% |
| Amounts payable after more than one year | 17 | €23,166 | €24,645 | +€1,479 | +6.4% |
| Financial debts | 170/4 | €23,166 | €24,645 | +€1,479 | +6.4% |
| Amounts payable within one year | 42/48 | €17,103 | €16,582 | -€520 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €5,020 | €8,521 | +€3,501 | +69.8% |
| Trade debts | 44 | €4,130 | €4,690 | +€560 | +13.6% |
| Suppliers | 440/4 | €4,130 | €4,690 | +€560 | +13.6% |
| Taxes, remuneration and social security | 45 | €7,953 | €3,371 | -€4,582 | -57.6% |
| Taxes | 450/3 | €7,953 | €3,371 | -€4,582 | -57.6% |
| Non-recurring operating income | 76A | €1,653 | - | -€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,594 | €4,332 | +€1,738 | +67.0% |
| Other operating charges | 640/8 | €1,338 | €9,395 | +€8,057 | +602% |
| Gross operating margin | 9900 | €28,409 | €14,271 | -€14,138 | -49.8% |
| Operating profit (loss) | 9901 | €24,477 | €544 | -€23,933 | -97.8% |
| Financial income | 75/76B | €1,320 | €2,368 | +€1,048 | +79.4% |
| Recurring financial income | 75 | €1,320 | €2,368 | +€1,048 | +79.4% |
| Financial charges | 65/66B | €3,291 | €4,791 | +€1,500 | +45.6% |
| Recurring financial charges | 65 | €3,291 | €4,791 | +€1,500 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €22,506 | -€1,879 | -€24,385 | |
| Income taxes | 67/77 | €5,303 | €128 | -€5,175 | -97.6% |
| Profit (loss) for the period | 9904 | €17,203 | -€2,007 | -€19,210 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,203 | -€2,007 | -€19,210 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.