BLEMP CONSULTING: 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.
BLEMP CONSULTING
Largest movements
- Deferred charges and accrued income -€66,288
no longer reported in 2025 (was €66,288)
- Receivables within one year -€48,520
down €48,520 (-39.5%), from €122,758 to €74,238
of which Other amounts receivable: -€52,269
- Cash -€17,913
down €17,913 (-7.8%), from €229,156 to €211,242
mainly Advances received (-€80,208) and Other debts (-€60,224)
- Advances received -€80,208
no longer reported in 2025 (was €80,208)
- Other debts -€60,224
down €60,224 (-53.0%), from €113,606 to €53,381
- Gross operating margin +€60,982
up €60,982 (+372%), from €16,394 to €77,375
- Taxes +€17,729
up €17,729 (+406%), from €4,362 to €22,091
- Depreciation -€1,317
down €1,317 (-80.3%), from €1,641 to €324
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 | €418,694 | €285,649 | -€133,045 | -31.8% |
| Fixed assets | 21/28 | €494 | €170 | -€324 | -65.6% |
| Tangible fixed assets | 22/27 | €494 | €170 | -€324 | -65.6% |
| Furniture and vehicles | 24 | €494 | €170 | -€324 | -65.6% |
| Current assets | 29/58 | €418,201 | €285,480 | -€132,721 | -31.7% |
| Amounts receivable within one year | 40/41 | €122,758 | €74,238 | -€48,520 | -39.5% |
| Trade receivables | 40 | €10,166 | €13,915 | +€3,749 | +36.9% |
| Other amounts receivable | 41 | €112,591 | €60,323 | -€52,269 | -46.4% |
| Cash at bank and in hand | 54/58 | €229,156 | €211,242 | -€17,913 | -7.8% |
| Deferred charges and accrued income | 490/1 | €66,288 | - | -€66,288 | |
| Total equity and liabilities | 10/49 | €418,694 | €285,649 | -€133,045 | -31.8% |
| Equity | 10/15 | €215,197 | €216,922 | +€1,725 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €202,797 | €204,522 | +€1,725 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200,937 | €202,662 | +€1,725 | +0.9% |
| Amounts payable | 17/49 | €203,497 | €68,727 | -€134,770 | -66.2% |
| Amounts payable within one year | 42/48 | €202,904 | €66,806 | -€136,099 | -67.1% |
| Trade debts | 44 | €89 | €849 | +€760 | +856% |
| Suppliers | 440/4 | €89 | €849 | +€760 | +856% |
| Advances received on contracts in progress | 46 | €80,208 | - | -€80,208 | |
| Taxes, remuneration and social security | 45 | €9,002 | €12,576 | +€3,574 | +39.7% |
| Taxes | 450/3 | - | €9,470 | +€9,470 | |
| Remuneration and social security | 454/9 | €9,002 | €3,106 | -€5,896 | -65.5% |
| Other amounts payable | 47/48 | €113,606 | €53,381 | -€60,224 | -53.0% |
| Accrued charges and deferred income | 492/3 | €593 | €1,921 | +€1,328 | +224% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,641 | €324 | -€1,317 | -80.3% |
| Other operating charges | 640/8 | €213 | - | -€213 | |
| Gross operating margin | 9900 | €16,394 | €77,375 | +€60,982 | +372% |
| Operating profit (loss) | 9901 | €14,539 | €77,051 | +€62,512 | +430% |
| Financial income | 75/76B | - | €339 | +€339 | |
| Recurring financial income | 75 | - | €339 | +€339 | |
| Financial charges | 65/66B | €100 | €193 | +€93 | +92.7% |
| Recurring financial charges | 65 | €100 | €193 | +€93 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | €14,439 | €77,197 | +€62,759 | +435% |
| Income taxes | 67/77 | €4,362 | €22,091 | +€17,729 | +406% |
| Profit (loss) for the period | 9904 | €10,077 | €55,106 | +€45,029 | +447% |
| Profit (loss) for the period to be appropriated | 9905 | €10,077 | €55,106 | +€45,029 | +447% |
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 19 October 2026 via checked.be.