BLM ENTERPRISES: 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.
BLM ENTERPRISES
Largest movements
- Current investments +€200,000
up €200,000 (+133.3%), from €150,000 to €350,000
- Cash +€51,019
up €51,019 (+44.2%), from €115,551 to €166,570
mainly Net result for the year (+€286,000) and Depreciation (+€43,048)
- Tangible fixed assets -€14,598
down €14,598 (-1.7%), from €849,447 to €834,849
of which Land and buildings: -€41,393
- Reserves +€286,000
up €286,000 (+81.2%), from €352,333 to €638,333
of which Distributable reserves: +€222,850
- Debts after one year -€67,064
down €67,064 (-10.1%), from €661,606 to €594,542
- Financial income +€152,991
up €152,991 (+8269.7%), from €1,850 to €154,841
of which Non-recurring financial income: +€148,250
- Depreciation -€18,441
down €18,441 (-30.0%), from €61,489 to €43,048
- Taxes +€16,182
up €16,182 (+26.1%), from €62,094 to €78,276
- Other operating charges +€5,571
up €5,571 (+32.0%), from €17,395 to €22,966
- Gross operating margin -€4,610
down €4,610 (-1.6%), from €295,887 to €291,278
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 | €1,146,735 | €1,386,801 | +€240,066 | +20.9% |
| Fixed assets | 21/28 | €854,197 | €834,849 | -€19,348 | -2.3% |
| Tangible fixed assets | 22/27 | €849,447 | €834,849 | -€14,598 | -1.7% |
| Land and buildings | 22 | €838,832 | €797,439 | -€41,393 | -4.9% |
| Plant, machinery and equipment | 23 | €3,113 | €2,739 | -€374 | -12.0% |
| Furniture and vehicles | 24 | €7,502 | €4,750 | -€2,752 | -36.7% |
| Assets under construction and advance payments | 27 | - | €29,921 | +€29,921 | |
| Financial fixed assets | 28 | €4,750 | €0 | -€4,750 | -100.0% |
| Current assets | 29/58 | €292,538 | €551,952 | +€259,414 | +88.7% |
| Stocks and contracts in progress | 3 | €11,408 | €8,543 | -€2,865 | -25.1% |
| Stocks | 30/36 | €11,408 | €8,543 | -€2,865 | -25.1% |
| Amounts receivable within one year | 40/41 | €12,268 | €18,617 | +€6,349 | +51.8% |
| Trade receivables | 40 | €10,753 | €17,132 | +€6,379 | +59.3% |
| Other amounts receivable | 41 | €1,515 | €1,485 | -€30 | -2.0% |
| Current investments | 50/53 | €150,000 | €350,000 | +€200,000 | +133.3% |
| Cash at bank and in hand | 54/58 | €115,551 | €166,570 | +€51,019 | +44.2% |
| Deferred charges and accrued income | 490/1 | €3,311 | €8,221 | +€4,911 | +148.3% |
| Total equity and liabilities | 10/49 | €1,146,735 | €1,386,801 | +€240,066 | +20.9% |
| Equity | 10/15 | €370,933 | €656,933 | +€286,000 | +77.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €352,333 | €638,333 | +€286,000 | +81.2% |
| 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 | €84,200 | €147,350 | +€63,150 | +75.0% |
| Distributable reserves | 133 | €266,273 | €489,123 | +€222,850 | +83.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €775,802 | €729,868 | -€45,934 | -5.9% |
| Amounts payable after more than one year | 17 | €661,606 | €594,542 | -€67,064 | -10.1% |
| Financial debts | 170/4 | €661,606 | €594,542 | -€67,064 | -10.1% |
| Amounts payable within one year | 42/48 | €114,196 | €133,892 | +€19,696 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €66,788 | €67,064 | +€276 | +0.4% |
| Trade debts | 44 | €329 | €3,613 | +€3,284 | +998.7% |
| Suppliers | 440/4 | €329 | €3,613 | +€3,284 | +998.7% |
| Taxes, remuneration and social security | 45 | €21,898 | €29,595 | +€7,698 | +35.2% |
| Taxes | 450/3 | €15,898 | €29,595 | +€13,698 | +86.2% |
| Remuneration and social security | 454/9 | €6,000 | €0 | -€6,000 | -100.0% |
| Other amounts payable | 47/48 | €25,181 | €33,619 | +€8,438 | +33.5% |
| Accrued charges and deferred income | 492/3 | €0 | €1,434 | +€1,434 | |
| Non-recurring operating income | 76A | €0 | €23,507 | +€23,507 | |
| Remuneration, social security and pensions | 62 | -€90 | €0 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,489 | €43,048 | -€18,441 | -30.0% |
| Other operating charges | 640/8 | €17,395 | €22,966 | +€5,571 | +32.0% |
| Gross operating margin | 9900 | €295,887 | €291,278 | -€4,610 | -1.6% |
| Operating profit (loss) | 9901 | €217,093 | €225,264 | +€8,170 | +3.8% |
| Financial income | 75/76B | €1,850 | €154,841 | +€152,991 | +8269.7% |
| Recurring financial income | 75 | €1,850 | €6,591 | +€4,741 | +256.3% |
| Non-recurring financial income | 76B | - | €148,250 | +€148,250 | |
| Financial charges | 65/66B | €15,347 | €15,829 | +€481 | +3.1% |
| Recurring financial charges | 65 | €15,347 | €15,829 | +€481 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €203,596 | €364,277 | +€160,680 | +78.9% |
| Income taxes | 67/77 | €62,094 | €78,276 | +€16,182 | +26.1% |
| Profit (loss) for the period | 9904 | €141,502 | €286,000 | +€144,498 | +102.1% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €63,150 | +€21,050 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,402 | €222,850 | +€123,448 | +124.2% |
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.