BLH Consultant: 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.
BLH Consultant
Largest movements
- Tangible fixed assets +€11,503
up €11,503 (+343.9%), from €3,345 to €14,849
of which Furniture and vehicles: +€11,861
- Receivables within one year -€3,607
no longer reported in 2024 (was €3,607)
- Deferred charges and accrued income -€1,971
down €1,971 (-71.0%), from €2,776 to €805
- Cash -€175
down €175 (-40.0%), from €437 to €263
mainly Investment in fixed assets (net) (-€15,815) and Net result for the year (-€6,845)
- Other debts +€8,202
up €8,202 (+65.8%), from €12,461 to €20,663
- Profit (loss) carried forward -€6,845
down €6,845 (-14.0%), from -€48,901 to -€55,746
- Current portion of long-term debt +€2,949
new in 2024: €2,949
- Trade debts -€2,872
down €2,872 (-33.5%), from €8,562 to €5,690
- Tax, wage and social debts -€2,833
down €2,833 (-22.0%), from €12,898 to €10,065
- Depreciation +€4,078
up €4,078 (+1742.7%), from €234 to €4,312
- Gross operating margin -€2,251
down €2,251 (-69.4%), from €3,246 to €995
- Taxes -€1,748
down €1,748 (-59.0%), from €2,963 to €1,215
- Financial charges +€64
up €64 (+3.7%), from €1,742 to €1,806
- Other operating charges +€53
up €53 (+11.6%), from €454 to €507
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,166 | €15,916 | +€5,750 | +56.6% |
| Fixed assets | 21/28 | €3,345 | €14,849 | +€11,503 | +343.9% |
| Tangible fixed assets | 22/27 | €3,345 | €14,849 | +€11,503 | +343.9% |
| Furniture and vehicles | 24 | - | €11,861 | +€11,861 | |
| Other tangible fixed assets | 26 | €3,345 | €2,987 | -€358 | -10.7% |
| Current assets | 29/58 | €6,820 | €1,068 | -€5,753 | -84.3% |
| Amounts receivable within one year | 40/41 | €3,607 | - | -€3,607 | |
| Trade receivables | 40 | €3,607 | - | -€3,607 | |
| Cash at bank and in hand | 54/58 | €437 | €263 | -€175 | -40.0% |
| Deferred charges and accrued income | 490/1 | €2,776 | €805 | -€1,971 | -71.0% |
| Total equity and liabilities | 10/49 | €10,166 | €15,916 | +€5,750 | +56.6% |
| Equity | 10/15 | -€30,309 | -€37,154 | -€6,845 | -22.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,901 | -€55,746 | -€6,845 | -14.0% |
| Amounts payable | 17/49 | €40,474 | €53,070 | +€12,596 | +31.1% |
| Amounts payable after more than one year | 17 | - | €2,810 | +€2,810 | |
| Financial debts | 170/4 | - | €2,810 | +€2,810 | |
| Amounts payable within one year | 42/48 | €40,083 | €47,862 | +€7,778 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,949 | +€2,949 | |
| Financial debts | 43 | €6,162 | €8,494 | +€2,332 | +37.8% |
| Credit institutions | 430/8 | €6,162 | €8,494 | +€2,332 | +37.8% |
| Trade debts | 44 | €8,562 | €5,690 | -€2,872 | -33.5% |
| Suppliers | 440/4 | €8,562 | €5,690 | -€2,872 | -33.5% |
| Taxes, remuneration and social security | 45 | €12,898 | €10,065 | -€2,833 | -22.0% |
| Taxes | 450/3 | €12,898 | €10,065 | -€2,833 | -22.0% |
| Other amounts payable | 47/48 | €12,461 | €20,663 | +€8,202 | +65.8% |
| Accrued charges and deferred income | 492/3 | €391 | €2,398 | +€2,007 | +513.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €4,312 | +€4,078 | +1742.7% |
| Other operating charges | 640/8 | €454 | €507 | +€53 | +11.6% |
| Gross operating margin | 9900 | €3,246 | €995 | -€2,251 | -69.4% |
| Operating profit (loss) | 9901 | €2,557 | -€3,824 | -€6,382 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,742 | €1,806 | +€64 | +3.7% |
| Recurring financial charges | 65 | €1,742 | €1,806 | +€64 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €823 | -€5,630 | -€6,453 | |
| Income taxes | 67/77 | €2,963 | €1,215 | -€1,748 | -59.0% |
| Profit (loss) for the period | 9904 | -€2,141 | -€6,845 | -€4,705 | -219.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,141 | -€6,845 | -€4,705 | -219.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.