BLOL: 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.
BLOL
Largest movements
- Tangible fixed assets +€13,448
up €13,448 (+298%), from €4,505 to €17,953
of which Furniture and vehicles: +€15,597
- Receivables within one year -€6,570
down €6,570 (-36.8%), from €17,859 to €11,289
of which Trade receivables: -€6,717
- Cash -€5,887
down €5,887 (-33.4%), from €17,652 to €11,765
mainly Investment in fixed assets (net) (-€19,936) and Tax, wage and social debts (-€9,397)
- Deferred charges and accrued income +€1,082
up €1,082 (+502%), from €216 to €1,298
- Debts after one year +€9,617
new in 2025: €9,617
- Tax, wage and social debts -€9,397
down €9,397 (-79.3%), from €11,850 to €2,453
- Current portion of long-term debt +€3,620
new in 2025: €3,620
- Other debts -€2,001
down €2,001 (-18.1%), from €11,040 to €9,039
- Trade debts +€527
up €527 (+27.1%), from €1,946 to €2,473
- Gross operating margin -€9,632
down €9,632 (-46.3%), from €20,790 to €11,158
- Taxes -€2,586
down €2,586 (-92.5%), from €2,796 to €211
- Depreciation +€1,982
up €1,982 (+43.4%), from €4,567 to €6,549
- Other operating charges +€1,927
up €1,927 (+246%), from €784 to €2,711
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 | €40,293 | €42,305 | +€2,012 | +5.0% |
| Formation expenses | 20 | €61 | - | -€61 | |
| Fixed assets | 21/28 | €4,505 | €17,953 | +€13,448 | +298% |
| Tangible fixed assets | 22/27 | €4,505 | €17,953 | +€13,448 | +298% |
| Plant, machinery and equipment | 23 | €4,505 | €2,356 | -€2,149 | -47.7% |
| Furniture and vehicles | 24 | - | €15,597 | +€15,597 | |
| Current assets | 29/58 | €35,727 | €24,352 | -€11,375 | -31.8% |
| Amounts receivable within one year | 40/41 | €17,859 | €11,289 | -€6,570 | -36.8% |
| Trade receivables | 40 | €15,655 | €8,938 | -€6,717 | -42.9% |
| Other amounts receivable | 41 | €2,204 | €2,351 | +€147 | +6.7% |
| Cash at bank and in hand | 54/58 | €17,652 | €11,765 | -€5,887 | -33.4% |
| Deferred charges and accrued income | 490/1 | €216 | €1,298 | +€1,082 | +502% |
| Total equity and liabilities | 10/49 | €40,293 | €42,305 | +€2,012 | +5.0% |
| Equity | 10/15 | €15,457 | €15,104 | -€353 | -2.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,957 | €7,604 | -€353 | -4.4% |
| Amounts payable | 17/49 | €24,836 | €27,201 | +€2,365 | +9.5% |
| Amounts payable after more than one year | 17 | - | €9,617 | +€9,617 | |
| Financial debts | 170/4 | - | €9,617 | +€9,617 | |
| Amounts payable within one year | 42/48 | €24,836 | €17,584 | -€7,252 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,620 | +€3,620 | |
| Trade debts | 44 | €1,946 | €2,473 | +€527 | +27.1% |
| Suppliers | 440/4 | €1,946 | €2,473 | +€527 | +27.1% |
| Taxes, remuneration and social security | 45 | €11,850 | €2,453 | -€9,397 | -79.3% |
| Taxes | 450/3 | €11,850 | €2,453 | -€9,397 | -79.3% |
| Other amounts payable | 47/48 | €11,040 | €9,039 | -€2,001 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,567 | €6,549 | +€1,982 | +43.4% |
| Other operating charges | 640/8 | €784 | €2,711 | +€1,927 | +246% |
| Non-recurring operating charges | 66A | €424 | - | -€424 | |
| Gross operating margin | 9900 | €20,790 | €11,158 | -€9,632 | -46.3% |
| Operating profit (loss) | 9901 | €15,015 | €1,898 | -€13,117 | -87.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,023 | €2,040 | +€17 | +0.8% |
| Recurring financial charges | 65 | €2,023 | €2,040 | +€17 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €12,992 | -€142 | -€13,134 | |
| Income taxes | 67/77 | €2,796 | €211 | -€2,586 | -92.5% |
| Profit (loss) for the period | 9904 | €10,196 | -€353 | -€10,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,196 | -€353 | -€10,548 |
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 23 October 2026 via checked.be.