BLC Food: 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.
BLC Food
Largest movements
- Receivables within one year +€149,523
up €149,523 (+125.3%), from €119,335 to €268,858
of which Trade receivables: +€138,600
- Cash -€115,598
down €115,598 (-73.6%), from €157,019 to €41,421
mainly Receivables within one year (-€149,523) and Tax, wage and social debts (-€48,880)
- Tax, wage and social debts -€48,880
down €48,880 (-68.7%), from €71,102 to €22,222
- Reserves +€43,339
up €43,339 (+19.6%), from €220,876 to €264,215
of which Distributable reserves: +€43,339
- Trade debts +€41,094
up €41,094 (+33.5%), from €122,775 to €163,869
- Gross operating margin -€353,474
down €353,474 (-86.0%), from €410,865 to €57,391
- Staff costs -€119,600
down €119,600 (-100.0%), from €119,600 to €0
- Taxes -€56,720
down €56,720 (-82.8%), from €68,471 to €11,751
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 | €976,354 | €1,012,384 | +€36,030 | +3.7% |
| Fixed assets | 21/28 | €600,000 | €600,000 | = | 0.0% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €376,354 | €412,384 | +€36,030 | +9.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €119,335 | €268,858 | +€149,523 | +125.3% |
| Trade receivables | 40 | €119,335 | €257,935 | +€138,600 | +116.1% |
| Other amounts receivable | 41 | - | €10,923 | +€10,923 | |
| Cash at bank and in hand | 54/58 | €157,019 | €41,421 | -€115,598 | -73.6% |
| Deferred charges and accrued income | 490/1 | - | €2,104 | +€2,104 | |
| Total equity and liabilities | 10/49 | €976,354 | €1,012,384 | +€36,030 | +3.7% |
| Equity | 10/15 | €282,376 | €325,715 | +€43,339 | +15.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €220,876 | €264,215 | +€43,339 | +19.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €214,726 | €258,065 | +€43,339 | +20.2% |
| Amounts payable | 17/49 | €693,978 | €686,669 | -€7,310 | -1.1% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Other amounts payable | 178/9 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €193,978 | €186,669 | -€7,310 | -3.8% |
| Trade debts | 44 | €122,775 | €163,869 | +€41,094 | +33.5% |
| Suppliers | 440/4 | €122,775 | €163,869 | +€41,094 | +33.5% |
| Taxes, remuneration and social security | 45 | €71,102 | €22,222 | -€48,880 | -68.7% |
| Taxes | 450/3 | €71,102 | €22,222 | -€48,880 | -68.7% |
| Other amounts payable | 47/48 | €101 | €578 | +€477 | +471.0% |
| Remuneration, social security and pensions | 62 | €119,600 | €0 | -€119,600 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €777 | €0 | -€777 | -100.0% |
| Other operating charges | 640/8 | €938 | €1,508 | +€570 | +60.8% |
| Gross operating margin | 9900 | €410,865 | €57,391 | -€353,474 | -86.0% |
| Operating profit (loss) | 9901 | €289,551 | €55,884 | -€233,667 | -80.7% |
| Financial income | 75/76B | - | €139 | +€139 | |
| Recurring financial income | 75 | - | €139 | +€139 | |
| Financial charges | 65/66B | €205 | €933 | +€728 | +355.4% |
| Recurring financial charges | 65 | €205 | €933 | +€728 | +355.4% |
| Profit (loss) for the period before taxes | 9903 | €289,346 | €55,090 | -€234,256 | -81.0% |
| Income taxes | 67/77 | €68,471 | €11,751 | -€56,720 | -82.8% |
| Profit (loss) for the period | 9904 | €220,876 | €43,339 | -€177,536 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €220,876 | €43,339 | -€177,536 | -80.4% |
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 5 October 2026 via checked.be.