BLEMA: 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.
BLEMA
Largest movements
- Cash +€5,541
up €5,541 (+2.1%), from €267,902 to €273,443
mainly Other debts (+€6,112) and Net result for the year (+€1,483)
- Other debts +€6,112
up €6,112 (+22.1%), from €27,685 to €33,797
- Gross operating margin +€3,186
up €3,186 (+129.1%), from €2,468 to €5,655
- Taxes +€310
new in 2025: €310
- Financial charges +€175
up €175 (+10.1%), from €1,730 to €1,905
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 | €382,494 | €390,262 | +€7,768 | +2.0% |
| Fixed assets | 21/28 | €114,441 | €116,661 | +€2,220 | +1.9% |
| Tangible fixed assets | 22/27 | €114,441 | €116,661 | +€2,220 | +1.9% |
| Land and buildings | 22 | €114,156 | €116,622 | +€2,466 | +2.2% |
| Plant, machinery and equipment | 23 | €285 | €39 | -€247 | -86.5% |
| Current assets | 29/58 | €268,053 | €273,601 | +€5,549 | +2.1% |
| Cash at bank and in hand | 54/58 | €267,902 | €273,443 | +€5,541 | +2.1% |
| Deferred charges and accrued income | 490/1 | €151 | €158 | +€7 | +4.7% |
| Total equity and liabilities | 10/49 | €382,494 | €390,262 | +€7,768 | +2.0% |
| Equity | 10/15 | €352,687 | €354,171 | +€1,483 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €291,875 | €292,171 | +€295 | +0.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €285,675 | €285,971 | +€295 | +0.1% |
| Profit (loss) carried forward | 14 | -€1,188 | - | +€1,188 | |
| Amounts payable | 17/49 | €29,807 | €36,092 | +€6,285 | +21.1% |
| Amounts payable within one year | 42/48 | €28,378 | €34,663 | +€6,285 | +22.1% |
| Taxes, remuneration and social security | 45 | €694 | €866 | +€172 | +24.9% |
| Taxes | 450/3 | €694 | €866 | +€172 | +24.9% |
| Other amounts payable | 47/48 | €27,685 | €33,797 | +€6,112 | +22.1% |
| Accrued charges and deferred income | 492/3 | €1,428 | €1,428 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €1,229 | +€35 | +2.9% |
| Other operating charges | 640/8 | €737 | €758 | +€21 | +2.9% |
| Gross operating margin | 9900 | €2,468 | €5,655 | +€3,186 | +129.1% |
| Operating profit (loss) | 9901 | €538 | €3,668 | +€3,130 | +582.3% |
| Financial income | 75/76B | €5 | €31 | +€26 | +560.2% |
| Recurring financial income | 75 | €5 | €31 | +€26 | +560.2% |
| Financial charges | 65/66B | €1,730 | €1,905 | +€175 | +10.1% |
| Recurring financial charges | 65 | €1,730 | €1,905 | +€175 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,188 | €1,793 | +€2,981 | |
| Income taxes | 67/77 | - | €310 | +€310 | |
| Profit (loss) for the period | 9904 | -€1,188 | €1,483 | +€2,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,188 | €1,483 | +€2,671 |
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 29 September 2026 via checked.be.