Bleyenberg + Partners: 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.
Bleyenberg + Partners
Largest movements
- Tangible fixed assets +€38,108
up €38,108 (+15.3%), from €248,814 to €286,922
of which Land and buildings: +€44,717
- Other debts +€63,303
up €63,303 (+21.9%), from €289,255 to €352,558
- Profit (loss) carried forward -€25,877
down €25,877 (-453%), from -€5,715 to -€31,592
- Trade debts +€3,780
up €3,780 (+201%), from €1,877 to €5,657
- Depreciation +€8,554
up €8,554 (+69.0%), from €12,406 to €20,960
- Gross operating margin -€3,205
down €3,205 (-297%), from -€1,081 to -€4,286
- Financial income -€728
down €728 (-100%), from €728 to €0
- Other operating charges -€181
down €181 (-24.1%), from €754 to €572
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 | €286,616 | €327,829 | +€41,213 | +14.4% |
| Fixed assets | 21/28 | €248,814 | €286,922 | +€38,108 | +15.3% |
| Tangible fixed assets | 22/27 | €248,814 | €286,922 | +€38,108 | +15.3% |
| Land and buildings | 22 | €198,587 | €243,304 | +€44,717 | +22.5% |
| Plant, machinery and equipment | 23 | €3,616 | €6,859 | +€3,243 | +89.7% |
| Furniture and vehicles | 24 | €46,611 | €36,759 | -€9,852 | -21.1% |
| Current assets | 29/58 | €37,802 | €40,907 | +€3,104 | +8.2% |
| Amounts receivable within one year | 40/41 | €35,968 | €38,233 | +€2,265 | +6.3% |
| Trade receivables | 40 | €34,389 | €34,310 | -€79 | -0.2% |
| Other amounts receivable | 41 | €1,579 | €3,923 | +€2,344 | +148% |
| Cash at bank and in hand | 54/58 | €560 | €1,639 | +€1,079 | +193% |
| Deferred charges and accrued income | 490/1 | €1,274 | €1,035 | -€239 | -18.8% |
| Total equity and liabilities | 10/49 | €286,616 | €327,829 | +€41,213 | +14.4% |
| Equity | 10/15 | -€4,515 | -€30,392 | -€25,877 | -573% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€5,715 | -€31,592 | -€25,877 | -453% |
| Amounts payable | 17/49 | €291,132 | €358,221 | +€67,089 | +23.0% |
| Amounts payable within one year | 42/48 | €291,132 | €358,221 | +€67,089 | +23.0% |
| Trade debts | 44 | €1,877 | €5,657 | +€3,780 | +201% |
| Suppliers | 440/4 | €1,877 | €5,657 | +€3,780 | +201% |
| Taxes, remuneration and social security | 45 | €0 | €6 | +€6 | |
| Taxes | 450/3 | €0 | €6 | +€6 | |
| Other amounts payable | 47/48 | €289,255 | €352,558 | +€63,303 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,406 | €20,960 | +€8,554 | +69.0% |
| Other operating charges | 640/8 | €754 | €572 | -€181 | -24.1% |
| Gross operating margin | 9900 | -€1,081 | -€4,286 | -€3,205 | -297% |
| Operating profit (loss) | 9901 | -€14,240 | -€25,818 | -€11,578 | -81.3% |
| Financial income | 75/76B | €728 | €0 | -€728 | -100% |
| Recurring financial income | 75 | €728 | €0 | -€728 | -100% |
| Financial charges | 65/66B | €61 | €59 | -€2 | -3.5% |
| Recurring financial charges | 65 | €61 | €59 | -€2 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,573 | -€25,877 | -€12,304 | -90.6% |
| Profit (loss) for the period | 9904 | -€13,573 | -€25,877 | -€12,304 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,573 | -€25,877 | -€12,304 | -90.6% |
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 17 October 2026 via checked.be.