BLIV: 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.
BLIV
Largest movements
- Tangible fixed assets +€240,758
up €240,758 (+1714.5%), from €14,042 to €254,800
of which Land and buildings: +€242,333
- Intangible fixed assets +€16,000
new in 2025: €16,000
- Cash -€13,459
down €13,459 (-80.6%), from €16,704 to €3,244
mainly Investment in fixed assets (net) (-€282,683) and Trade debts (-€7,696)
- Receivables within one year -€12,920
down €12,920 (-55.7%), from €23,193 to €10,273
of which Trade receivables: -€13,349
- Debts after one year +€155,523
up €155,523 (+6677.5%), from €2,329 to €157,852
- Other debts +€75,949
new in 2025: €75,949
- Profit (loss) carried forward +€8,716
up €8,716 (+32.1%), from €27,136 to €35,852
- Trade debts -€7,696
no longer reported in 2025 (was €7,696)
- Tax, wage and social debts -€4,841
down €4,841 (-62.5%), from €7,748 to €2,907
of which Remuneration and social security: -€5,146
- Gross operating margin +€24,623
up €24,623 (+123.4%), from €19,946 to €44,569
- Depreciation +€16,020
up €16,020 (+161.7%), from €9,905 to €25,926
- Financial charges +€5,128
up €5,128 (+823.0%), from €623 to €5,751
- Other operating charges +€1,323
up €1,323 (+479.5%), from €276 to €1,599
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.
Cash bridge derived
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 | €54,432 | €285,288 | +€230,856 | +424.1% |
| Fixed assets | 21/28 | €14,042 | €270,800 | +€256,758 | +1828.5% |
| Intangible fixed assets | 21 | - | €16,000 | +€16,000 | |
| Tangible fixed assets | 22/27 | €14,042 | €254,800 | +€240,758 | +1714.5% |
| Land and buildings | 22 | - | €242,333 | +€242,333 | |
| Plant, machinery and equipment | 23 | €3,640 | €8,926 | +€5,286 | +145.2% |
| Furniture and vehicles | 24 | €10,402 | €3,541 | -€6,861 | -66.0% |
| Current assets | 29/58 | €40,390 | €14,488 | -€25,902 | -64.1% |
| Amounts receivable within one year | 40/41 | €23,193 | €10,273 | -€12,920 | -55.7% |
| Trade receivables | 40 | €21,698 | €8,349 | -€13,349 | -61.5% |
| Other amounts receivable | 41 | €1,495 | €1,924 | +€429 | +28.7% |
| Cash at bank and in hand | 54/58 | €16,704 | €3,244 | -€13,459 | -80.6% |
| Deferred charges and accrued income | 490/1 | €494 | €970 | +€477 | +96.6% |
| Total equity and liabilities | 10/49 | €54,432 | €285,288 | +€230,856 | +424.1% |
| Equity | 10/15 | €32,136 | €40,852 | +€8,716 | +27.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,136 | €35,852 | +€8,716 | +32.1% |
| Amounts payable | 17/49 | €22,296 | €244,436 | +€222,140 | +996.3% |
| Amounts payable after more than one year | 17 | €2,329 | €157,852 | +€155,523 | +6677.5% |
| Financial debts | 170/4 | €2,329 | €157,852 | +€155,523 | +6677.5% |
| Amounts payable within one year | 42/48 | €19,967 | €86,584 | +€66,617 | +333.6% |
| Current portion of amounts payable after more than one year | 42 | €4,524 | €7,729 | +€3,205 | +70.8% |
| Trade debts | 44 | €7,696 | - | -€7,696 | |
| Suppliers | 440/4 | €7,696 | - | -€7,696 | |
| Taxes, remuneration and social security | 45 | €7,748 | €2,907 | -€4,841 | -62.5% |
| Taxes | 450/3 | €1,402 | €1,707 | +€305 | +21.8% |
| Remuneration and social security | 454/9 | €6,346 | €1,200 | -€5,146 | -81.1% |
| Other amounts payable | 47/48 | - | €75,949 | +€75,949 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,905 | €25,926 | +€16,020 | +161.7% |
| Other operating charges | 640/8 | €276 | €1,599 | +€1,323 | +479.5% |
| Gross operating margin | 9900 | €19,946 | €44,569 | +€24,623 | +123.4% |
| Operating profit (loss) | 9901 | €9,765 | €17,045 | +€7,280 | +74.6% |
| Financial income | 75/76B | €57 | €84 | +€26 | +45.4% |
| Recurring financial income | 75 | €57 | €84 | +€26 | +45.4% |
| Financial charges | 65/66B | €623 | €5,751 | +€5,128 | +823.0% |
| Recurring financial charges | 65 | €623 | €5,751 | +€5,128 | +823.0% |
| Profit (loss) for the period before taxes | 9903 | €9,200 | €11,378 | +€2,178 | +23.7% |
| Income taxes | 67/77 | €2,402 | €2,662 | +€260 | +10.8% |
| Profit (loss) for the period | 9904 | €6,798 | €8,716 | +€1,918 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,798 | €8,716 | +€1,918 | +28.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.