BLD Services: 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.
BLD Services
Largest movements
- Tangible fixed assets -€7,200
down €7,200 (-14.0%), from €51,352 to €44,152
of which Land and buildings: -€5,408
- Cash -€2,521
down €2,521 (-27.8%), from €9,069 to €6,548
mainly Other debts (-€5,933) and Net result for the year (-€4,629)
- Deferred charges and accrued income -€800
down €800 (-100.0%), from €800 to €0
- Other debts -€5,933
down €5,933 (-45.4%), from €13,076 to €7,144
- Reserves -€4,629
down €4,629 (-12.8%), from €36,068 to €31,439
of which Distributable reserves: -€4,629
- Gross operating margin -€844
down €844 (-15.6%), from €5,411 to €4,568
- Other operating charges +€342
up €342 (+30.9%), from €1,109 to €1,451
- Depreciation -€248
down €248 (-3.3%), from €7,448 to €7,200
- Financial charges -€94
down €94 (-19.8%), from €475 to €381
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 | €64,077 | €53,555 | -€10,522 | -16.4% |
| Fixed assets | 21/28 | €51,352 | €44,152 | -€7,200 | -14.0% |
| Tangible fixed assets | 22/27 | €51,352 | €44,152 | -€7,200 | -14.0% |
| Land and buildings | 22 | €45,224 | €39,816 | -€5,408 | -12.0% |
| Plant, machinery and equipment | 23 | €5,734 | €4,336 | -€1,397 | -24.4% |
| Furniture and vehicles | 24 | €395 | €0 | -€395 | -100.0% |
| Current assets | 29/58 | €12,725 | €9,403 | -€3,322 | -26.1% |
| Amounts receivable within one year | 40/41 | €2,855 | €2,855 | = | 0.0% |
| Other amounts receivable | 41 | €2,855 | €2,855 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,069 | €6,548 | -€2,521 | -27.8% |
| Deferred charges and accrued income | 490/1 | €800 | €0 | -€800 | -100.0% |
| Total equity and liabilities | 10/49 | €64,077 | €53,555 | -€10,522 | -16.4% |
| Equity | 10/15 | €50,875 | €46,246 | -€4,629 | -9.1% |
| Contributions | 10/11 | €14,807 | €14,807 | = | 0.0% |
| Reserves | 13 | €36,068 | €31,439 | -€4,629 | -12.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €36,068 | €31,439 | -€4,629 | -12.8% |
| Amounts payable | 17/49 | €13,202 | €7,309 | -€5,893 | -44.6% |
| Amounts payable within one year | 42/48 | €13,202 | €7,309 | -€5,893 | -44.6% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €166 | +€166 | |
| Taxes | 450/3 | - | €166 | +€166 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,076 | €7,144 | -€5,933 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,448 | €7,200 | -€248 | -3.3% |
| Other operating charges | 640/8 | €1,109 | €1,451 | +€342 | +30.9% |
| Gross operating margin | 9900 | €5,411 | €4,568 | -€844 | -15.6% |
| Operating profit (loss) | 9901 | -€3,145 | -€4,083 | -€938 | -29.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €475 | €381 | -€94 | -19.8% |
| Recurring financial charges | 65 | €475 | €381 | -€94 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,620 | -€4,463 | -€843 | -23.3% |
| Income taxes | 67/77 | €145 | €166 | +€21 | +14.5% |
| Profit (loss) for the period | 9904 | -€3,765 | -€4,629 | -€864 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,765 | -€4,629 | -€864 | -23.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.