BLESES Alain: 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.
What changed
BLESES Alain
NACE 01.630, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€91,339
2024 · -€585,632+€676,971
Equity
€565,109
2024 · €473,770+€91,339
Cash
€8,368
2024 · €1,851+€6,517
Balance sheet total
€1.6m
2024 · €2.3m-€751,628
Largest movements
Assets
- Receivables within one year -€588,455
down €588,455 (-42.4%), from €1.4m to €798,764
of which Trade receivables: -€583,669
- Tangible fixed assets -€193,552
down €193,552 (-20.4%), from €951,057 to €757,504
- Deferred charges and accrued income +€23,862
up €23,862 (+32,973%), from €72 to €23,935
Equity and liabilities
- Trade debts -€737,314
down €737,314 (-79.4%), from €928,241 to €190,927
- Debts after one year -€127,424
down €127,424 (-28.1%), from €454,006 to €326,583
- Reserves +€90,842
up €90,842 (+175%), from €51,912 to €142,754
of which Distributable reserves: +€103,000
- Current portion of long-term debt +€51,860
up €51,860 (+21.5%), from €241,190 to €293,050
Income statement
- Gross operating margin +€443,911
up €443,911, from -€2,675 to €441,237
- Financial charges -€157,786
down €157,786 (-85.8%), from €183,798 to €26,012
- Staff costs -€31,091
down €31,091 (-36.9%), from €84,345 to €53,254
- Write-downs -€25,061
no longer reported in 2025 (was €25,061)
- Taxes -€16,730
down €16,730 (-61.9%), from €27,034 to €10,304
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.
Result 2024
-€585,632
Gross operating margin
+€443,911
Staff costs
+€31,091
Depreciation
+€7,984
Write-downs
+€25,061
Other operating charges
-€15,768
Other operating items
+€8,151
Financial income
+€2,024
Financial charges
+€157,786
Taxes
+€16,730
Result 2025
€91,339
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€122,961
Investment
-€39,329
Financing
-€77,115
Cash 2024
€1,851
From operations (derived)
+€122,961
Net result for the year
+€91,339
Depreciation
+€232,881
Receivables within one year
+€588,455
Deferred charges and accrued income
-€23,862
Provisions
-€3,848
Trade debts
-€737,314
Tax, wage and social debts
-€22,001
Accrued charges and deferred income
-€2,689
Investment (derived)
-€39,329
Investment in fixed assets (net)
-€39,329
Financing
-€77,115
Debts after one year
-€127,424
Current portion of long-term debt
+€51,860
Short-term financial debts
-€1,552
Cash 2025
€8,368
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,343,345 | €1,591,717 | -€751,628 | -32.1% |
| Fixed assets | 21/28 | €952,386 | €758,833 | -€193,552 | -20.3% |
| Tangible fixed assets | 22/27 | €951,057 | €757,504 | -€193,552 | -20.4% |
| Land and buildings | 22 | €267,054 | €242,159 | -€24,895 | -9.3% |
| Plant, machinery and equipment | 23 | €86,791 | €52,593 | -€34,198 | -39.4% |
| Furniture and vehicles | 24 | €289,854 | €244,796 | -€45,058 | -15.5% |
| Leasing and similar rights | 25 | €307,357 | €217,957 | -€89,401 | -29.1% |
| Financial fixed assets | 28 | €1,329 | €1,329 | = | 0.0% |
| Current assets | 29/58 | €1,390,959 | €832,883 | -€558,076 | -40.1% |
| Stocks and contracts in progress | 3 | €1,816 | €1,816 | = | 0.0% |
| Stocks | 30/36 | €1,816 | €1,816 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,387,219 | €798,764 | -€588,455 | -42.4% |
| Trade receivables | 40 | €1,177,311 | €593,641 | -€583,669 | -49.6% |
| Other amounts receivable | 41 | €209,908 | €205,122 | -€4,786 | -2.3% |
| Cash at bank and in hand | 54/58 | €1,851 | €8,368 | +€6,517 | +352% |
| Deferred charges and accrued income | 490/1 | €72 | €23,935 | +€23,862 | +32,973% |
| Total equity and liabilities | 10/49 | €2,343,345 | €1,591,717 | -€751,628 | -32.1% |
| Equity | 10/15 | €473,770 | €565,109 | +€91,339 | +19.3% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €51,912 | €142,754 | +€90,842 | +175% |
| Non-distributable reserves | 130/1 | €8,080 | €8,080 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,080 | €8,080 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,832 | €31,674 | -€12,158 | -27.7% |
| Distributable reserves | 133 | - | €103,000 | +€103,000 | |
| Profit (loss) carried forward | 14 | €390,858 | €391,355 | +€497 | +0.1% |
| Provisions and deferred taxes | 16 | €15,392 | €11,544 | -€3,848 | -25.0% |
| Deferred taxes | 168 | €15,392 | €11,544 | -€3,848 | -25.0% |
| Amounts payable | 17/49 | €1,854,182 | €1,015,063 | -€839,119 | -45.3% |
| Amounts payable after more than one year | 17 | €454,006 | €326,583 | -€127,424 | -28.1% |
| Financial debts | 170/4 | €454,006 | €326,583 | -€127,424 | -28.1% |
| Amounts payable within one year | 42/48 | €1,397,487 | €688,480 | -€709,007 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €241,190 | €293,050 | +€51,860 | +21.5% |
| Financial debts | 43 | €52,139 | €50,587 | -€1,552 | -3.0% |
| Credit institutions | 430/8 | €52,139 | €50,587 | -€1,552 | -3.0% |
| Trade debts | 44 | €928,241 | €190,927 | -€737,314 | -79.4% |
| Suppliers | 440/4 | €928,241 | €190,927 | -€737,314 | -79.4% |
| Taxes, remuneration and social security | 45 | €175,918 | €153,917 | -€22,001 | -12.5% |
| Taxes | 450/3 | €121,439 | €111,855 | -€9,584 | -7.9% |
| Remuneration and social security | 454/9 | €54,478 | €42,062 | -€12,417 | -22.8% |
| Accrued charges and deferred income | 492/3 | €2,689 | - | -€2,689 | |
| Remuneration, social security and pensions | 62 | €84,345 | €53,254 | -€31,091 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240,865 | €232,881 | -€7,984 | -3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,061 | - | -€25,061 | |
| Other operating charges | 640/8 | €28,287 | €44,055 | +€15,768 | +55.7% |
| Non-recurring operating charges | 66A | €8,151 | - | -€8,151 | |
| Gross operating margin | 9900 | -€2,675 | €441,237 | +€443,911 | |
| Operating profit (loss) | 9901 | -€389,384 | €111,047 | +€500,431 | |
| Financial income | 75/76B | €10,736 | €12,760 | +€2,024 | +18.9% |
| Recurring financial income | 75 | €10,736 | €12,760 | +€2,024 | +18.9% |
| Financial charges | 65/66B | €183,798 | €26,012 | -€157,786 | -85.8% |
| Recurring financial charges | 65 | €183,798 | €26,012 | -€157,786 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | -€562,446 | €97,795 | +€660,241 | |
| Transfer from deferred taxes | 780 | €3,848 | €3,848 | = | 0.0% |
| Income taxes | 67/77 | €27,034 | €10,304 | -€16,730 | -61.9% |
| Profit (loss) for the period | 9904 | -€585,632 | €91,339 | +€676,971 | |
| Transfer from tax-exempt reserves | 789 | €12,158 | €12,158 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€573,474 | €103,497 | +€676,971 |
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 14 October 2026 via checked.be.