BLERVAQUE: what changed
What changed
BLERVAQUE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€33,814
2024 · -€35,518+€1,704
Equity
€223,519
2024 · €257,333-€33,814
Cash
€43,295
2024 · €67,249-€23,954
Balance sheet total
€224,280
2024 · €272,920-€48,640
Largest movements
Assets
- Cash -€23,954
down €23,954 (-35.6%), from €67,249 to €43,295
mainly Net result for the year (-€33,814) and Trade debts (-€12,619)
- Tangible fixed assets -€22,319
down €22,319 (-28.3%), from €78,771 to €56,452
of which Land and buildings: -€22,000
Equity and liabilities
- Profit (loss) carried forward -€33,814
down €33,814 (-13.6%), from €249,273 to €215,459
- Trade debts -€12,619
down €12,619 (-94.3%), from €13,381 to €761
Income statement
- Gross operating margin +€2,926
up €2,926 (+30.5%), from -€9,580 to -€6,654
- Financial income -€1,004
down €1,004 (-54.1%), from €1,856 to €852
- Depreciation +€287
up €287 (+1.2%), from €23,554 to €23,841
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€35,518
Gross operating margin
+€2,926
Depreciation
-€287
Other operating charges
+€5
Financial income
-€1,004
Financial charges
+€63
Taxes
+€0
Result 2025
-€33,814
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€22,432
Investment
-€1,522
Financing
€0
Cash 2024
€67,249
From operations (derived)
-€22,432
Net result for the year
-€33,814
Depreciation
+€23,841
Receivables within one year
+€2,715
Deferred charges and accrued income
-€348
Trade debts
-€12,619
Tax, wage and social debts
-€384
Accrued charges and deferred income
-€1,823
Investment (derived)
-€1,522
Investment in fixed assets (net)
-€1,522
Cash 2025
€43,295
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,920 | €224,280 | -€48,640 | -17.8% |
| Fixed assets | 21/28 | €78,771 | €56,452 | -€22,319 | -28.3% |
| Tangible fixed assets | 22/27 | €78,771 | €56,452 | -€22,319 | -28.3% |
| Land and buildings | 22 | €66,000 | €44,000 | -€22,000 | -33.3% |
| Plant, machinery and equipment | 23 | €12,317 | €12,452 | +€135 | +1.1% |
| Furniture and vehicles | 24 | €165 | - | -€165 | |
| Other tangible fixed assets | 26 | €290 | - | -€290 | |
| Current assets | 29/58 | €194,149 | €167,828 | -€26,321 | -13.6% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,501 | €42,786 | -€2,715 | -6.0% |
| Trade receivables | 40 | €9,752 | €2,000 | -€7,752 | -79.5% |
| Other amounts receivable | 41 | €35,749 | €40,786 | +€5,037 | +14.1% |
| Current investments | 50/53 | €51,657 | €51,657 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,249 | €43,295 | -€23,954 | -35.6% |
| Deferred charges and accrued income | 490/1 | €4,743 | €5,091 | +€348 | +7.3% |
| Total equity and liabilities | 10/49 | €272,920 | €224,280 | -€48,640 | -17.8% |
| Equity | 10/15 | €257,333 | €223,519 | -€33,814 | -13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,273 | €215,459 | -€33,814 | -13.6% |
| Amounts payable | 17/49 | €15,587 | €761 | -€14,826 | -95.1% |
| Amounts payable within one year | 42/48 | €13,765 | €761 | -€13,003 | -94.5% |
| Trade debts | 44 | €13,381 | €761 | -€12,619 | -94.3% |
| Suppliers | 440/4 | €13,381 | €761 | -€12,619 | -94.3% |
| Taxes, remuneration and social security | 45 | €384 | - | -€384 | |
| Taxes | 450/3 | €384 | - | -€384 | |
| Accrued charges and deferred income | 492/3 | €1,823 | - | -€1,823 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,554 | €23,841 | +€287 | +1.2% |
| Other operating charges | 640/8 | €3,687 | €3,683 | -€5 | -0.1% |
| Gross operating margin | 9900 | -€9,580 | -€6,654 | +€2,926 | +30.5% |
| Operating profit (loss) | 9901 | -€36,822 | -€34,178 | +€2,644 | +7.2% |
| Financial income | 75/76B | €1,856 | €852 | -€1,004 | -54.1% |
| Recurring financial income | 75 | €1,856 | €852 | -€1,004 | -54.1% |
| Financial charges | 65/66B | €168 | €105 | -€63 | -37.7% |
| Recurring financial charges | 65 | €168 | €105 | -€63 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€35,134 | -€33,430 | +€1,704 | +4.8% |
| Income taxes | 67/77 | €384 | €384 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€35,518 | -€33,814 | +€1,704 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,518 | -€33,814 | +€1,704 | +4.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.