BLISCAP: 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.
BLISCAP
Largest movements
- Receivables within one year +€40,676
up €40,676 (+172.9%), from €23,520 to €64,196
of which Trade receivables: +€42,158
- Stocks and contracts -€18,784
no longer reported in 2024 (was €18,784)
- Deferred charges and accrued income -€15,609
down €15,609 (-38.7%), from €40,331 to €24,722
- Cash +€11,815
up €11,815 (+124.3%), from €9,507 to €21,322
mainly Trade debts (+€25,932) and Stocks and contracts (+€18,784)
- Trade debts +€25,932
up €25,932 (+60.8%), from €42,625 to €68,557
- Tax, wage and social debts -€6,603
down €6,603 (-55.9%), from €11,812 to €5,209
of which Remuneration and social security: -€4,697
- Current portion of long-term debt -€3,177
no longer reported in 2024 (was €3,177)
- Gross operating margin -€5,168
down €5,168 (-33.3%), from €15,510 to €10,341
- Depreciation -€4,124
down €4,124 (-40.6%), from €10,152 to €6,028
- Other operating charges +€783
up €783 (+40.3%), from €1,943 to €2,726
- Financial charges -€672
down €672 (-64.5%), from €1,042 to €370
- Taxes -€650
down €650 (-35.8%), from €1,818 to €1,168
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 | €123,024 | €140,401 | +€17,377 | +14.1% |
| Fixed assets | 21/28 | €30,882 | €30,161 | -€721 | -2.3% |
| Tangible fixed assets | 22/27 | €30,827 | €30,106 | -€721 | -2.3% |
| Land and buildings | 22 | €9,799 | €7,917 | -€1,881 | -19.2% |
| Plant, machinery and equipment | 23 | €8,173 | €6,523 | -€1,651 | -20.2% |
| Furniture and vehicles | 24 | €12,855 | €15,666 | +€2,811 | +21.9% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €92,142 | €110,240 | +€18,098 | +19.6% |
| Stocks and contracts in progress | 3 | €18,784 | - | -€18,784 | |
| Contracts in progress | 37 | €18,784 | - | -€18,784 | |
| Amounts receivable within one year | 40/41 | €23,520 | €64,196 | +€40,676 | +172.9% |
| Trade receivables | 40 | €22,034 | €64,192 | +€42,158 | +191.3% |
| Other amounts receivable | 41 | €1,485 | €4 | -€1,481 | -99.7% |
| Cash at bank and in hand | 54/58 | €9,507 | €21,322 | +€11,815 | +124.3% |
| Deferred charges and accrued income | 490/1 | €40,331 | €24,722 | -€15,609 | -38.7% |
| Total equity and liabilities | 10/49 | €123,024 | €140,401 | +€17,377 | +14.1% |
| Equity | 10/15 | €15,718 | €15,767 | +€49 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | +€0 | 0.0% |
| Reserves | 13 | €8,719 | €8,719 | = | 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% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €799 | €848 | +€49 | +6.2% |
| Amounts payable | 17/49 | €107,307 | €124,634 | +€17,328 | +16.1% |
| Amounts payable within one year | 42/48 | €107,155 | €124,634 | +€17,479 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €3,177 | - | -€3,177 | |
| Trade debts | 44 | €42,625 | €68,557 | +€25,932 | +60.8% |
| Suppliers | 440/4 | €42,625 | €68,557 | +€25,932 | +60.8% |
| Taxes, remuneration and social security | 45 | €11,812 | €5,209 | -€6,603 | -55.9% |
| Taxes | 450/3 | €7,115 | €5,209 | -€1,906 | -26.8% |
| Remuneration and social security | 454/9 | €4,697 | - | -€4,697 | |
| Other amounts payable | 47/48 | €49,541 | €50,868 | +€1,327 | +2.7% |
| Accrued charges and deferred income | 492/3 | €152 | - | -€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,152 | €6,028 | -€4,124 | -40.6% |
| Other operating charges | 640/8 | €1,943 | €2,726 | +€783 | +40.3% |
| Non-recurring operating charges | 66A | €409 | - | -€409 | |
| Gross operating margin | 9900 | €15,510 | €10,341 | -€5,168 | -33.3% |
| Operating profit (loss) | 9901 | €3,005 | €1,587 | -€1,417 | -47.2% |
| Financial charges | 65/66B | €1,042 | €370 | -€672 | -64.5% |
| Recurring financial charges | 65 | €1,042 | €370 | -€672 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €1,962 | €1,217 | -€746 | -38.0% |
| Income taxes | 67/77 | €1,818 | €1,168 | -€650 | -35.8% |
| Profit (loss) for the period | 9904 | €145 | €49 | -€96 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €145 | €49 | -€96 | -66.0% |
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 6 October 2026 via checked.be.