BLE: 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.
BLE
Largest movements
- Cash +€78,647
up €78,647 (+689,882%), from €11 to €78,658
mainly Net result for the year (+€69,841) and Tax, wage and social debts (+€21,744)
- Receivables within one year +€9,748
up €9,748 (+845%), from €1,154 to €10,902
of which Trade receivables: +€10,902
- Deferred charges and accrued income +€920
new in 2025: €920
- Reserves +€59,827
new in 2025: €59,827
- Tax, wage and social debts +€21,744
new in 2025: €21,744
- Profit (loss) carried forward +€9,181
up €9,181, from -€9,181 to €0
- Other debts -€1,678
down €1,678 (-23.0%), from €7,285 to €5,607
- Gross operating margin +€94,841
up €94,841, from -€9,056 to €85,785
- Taxes +€15,750
new in 2025: €15,750
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 | €1,166 | €90,480 | +€89,315 | +7,663% |
| Current assets | 29/58 | €1,166 | €90,480 | +€89,315 | +7,663% |
| Amounts receivable within one year | 40/41 | €1,154 | €10,902 | +€9,748 | +845% |
| Trade receivables | 40 | - | €10,902 | +€10,902 | |
| Other amounts receivable | 41 | €1,154 | €0 | -€1,154 | -100% |
| Cash at bank and in hand | 54/58 | €11 | €78,658 | +€78,647 | +689,882% |
| Deferred charges and accrued income | 490/1 | - | €920 | +€920 | |
| Total equity and liabilities | 10/49 | €1,166 | €90,480 | +€89,315 | +7,663% |
| Equity | 10/15 | -€6,181 | €62,827 | +€69,008 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €59,827 | +€59,827 | |
| Distributable reserves | 133 | - | €59,827 | +€59,827 | |
| Profit (loss) carried forward | 14 | -€9,181 | €0 | +€9,181 | |
| Amounts payable | 17/49 | €7,347 | €27,654 | +€20,307 | +276% |
| Amounts payable within one year | 42/48 | €7,347 | €27,654 | +€20,307 | +276% |
| Trade debts | 44 | €62 | €302 | +€241 | +390% |
| Suppliers | 440/4 | €62 | €302 | +€241 | +390% |
| Taxes, remuneration and social security | 45 | - | €21,744 | +€21,744 | |
| Taxes | 450/3 | - | €21,744 | +€21,744 | |
| Other amounts payable | 47/48 | €7,285 | €5,607 | -€1,678 | -23.0% |
| Other operating charges | 640/8 | €106 | €128 | +€22 | +21.0% |
| Gross operating margin | 9900 | -€9,056 | €85,785 | +€94,841 | |
| Operating profit (loss) | 9901 | -€9,161 | €85,657 | +€94,818 | |
| Financial charges | 65/66B | €20 | €66 | +€46 | +229% |
| Recurring financial charges | 65 | €20 | €66 | +€46 | +229% |
| Profit (loss) for the period before taxes | 9903 | -€9,181 | €85,591 | +€94,773 | |
| Income taxes | 67/77 | - | €15,750 | +€15,750 | |
| Profit (loss) for the period | 9904 | -€9,181 | €69,841 | +€79,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,181 | €69,841 | +€79,022 |
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 24 October 2026 via checked.be.