BLMS: 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.
BLMS
Largest movements
- Receivables within one year +€27,633
up €27,633 (+8.8%), from €312,884 to €340,517
of which Trade receivables: +€15,250
- Cash -€11,942
down €11,942 (-66.4%), from €17,980 to €6,038
mainly Receivables within one year (-€27,633) and Debts after one year (-€18,532)
- Profit (loss) carried forward +€35,392
up €35,392 (+16.8%), from €211,282 to €246,674
- Debts after one year -€18,532
down €18,532 (-16.4%), from €112,725 to €94,193
- Gross operating margin +€50,384
up €50,384, from -€6,988 to €43,396
- Financial income -€30,000
no longer reported in 2025 (was €30,000)
- Purchases and services -€5,771
down €5,771 (-78.2%), from €7,376 to €1,604
- Financial charges -€3,254
down €3,254 (-31.7%), from €10,258 to €7,005
- Other operating charges +€611
up €611 (+158%), from €387 to €999
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 | €1,004,494 | €1,020,186 | +€15,691 | +1.6% |
| Fixed assets | 21/28 | €673,631 | €673,631 | = | 0.0% |
| Financial fixed assets | 28 | €673,631 | €673,631 | = | 0.0% |
| Current assets | 29/58 | €330,863 | €346,555 | +€15,691 | +4.7% |
| Amounts receivable within one year | 40/41 | €312,884 | €340,517 | +€27,633 | +8.8% |
| Trade receivables | 40 | - | €15,250 | +€15,250 | |
| Other amounts receivable | 41 | €312,884 | €325,267 | +€12,383 | +4.0% |
| Cash at bank and in hand | 54/58 | €17,980 | €6,038 | -€11,942 | -66.4% |
| Total equity and liabilities | 10/49 | €1,004,494 | €1,020,186 | +€15,691 | +1.6% |
| Equity | 10/15 | €775,089 | €810,481 | +€35,392 | +4.6% |
| Contributions | 10/11 | €551,807 | €551,807 | = | 0.0% |
| Contributions outside capital | 11 | €551,807 | - | -€551,807 | |
| Other | 1109/19 | €551,807 | - | -€551,807 | |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,282 | €246,674 | +€35,392 | +16.8% |
| Amounts payable | 17/49 | €229,406 | €209,705 | -€19,700 | -8.6% |
| Amounts payable after more than one year | 17 | €112,725 | €94,193 | -€18,532 | -16.4% |
| Financial debts | 170/4 | €112,725 | €94,193 | -€18,532 | -16.4% |
| Amounts payable within one year | 42/48 | €116,681 | €115,513 | -€1,168 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €19,188 | €18,532 | -€656 | -3.4% |
| Trade debts | 44 | €921 | €409 | -€513 | -55.6% |
| Suppliers | 440/4 | €921 | €409 | -€513 | -55.6% |
| Taxes, remuneration and social security | 45 | €95 | €95 | = | 0.0% |
| Taxes | 450/3 | €95 | €95 | = | 0.0% |
| Other amounts payable | 47/48 | €96,477 | €96,477 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,376 | €1,604 | -€5,771 | -78.2% |
| Other operating charges | 640/8 | €387 | €999 | +€611 | +158% |
| Gross operating margin | 9900 | -€6,988 | €43,396 | +€50,384 | |
| Operating profit (loss) | 9901 | -€7,376 | €42,397 | +€49,773 | |
| Financial income | 75/76B | €30,000 | - | -€30,000 | |
| Recurring financial income | 75 | €30,000 | - | -€30,000 | |
| Financial charges | 65/66B | €10,258 | €7,005 | -€3,254 | -31.7% |
| Recurring financial charges | 65 | €10,258 | €7,005 | -€3,254 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €12,366 | €35,392 | +€23,026 | +186% |
| Profit (loss) for the period | 9904 | €12,366 | €35,392 | +€23,026 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €12,366 | €35,392 | +€23,026 | +186% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.