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BLP: 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.

What changed

BLP

BE 0449.172.752
NACE 69.203, Activities of company auditors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€53,407
2024 · €4,253-€57,659
Equity
€33,045
2024 · €86,452-€53,407
Cash
-
2024 · €11,854-€11,854
Balance sheet total
€632,012
2024 · €573,772+€58,240

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€71,308

    up €71,308 (+12.8%), from €556,771 to €628,079

    of which Trade receivables: +€75,200

  • Cash -€11,854

    no longer reported in 2025 (was €11,854)

    mainly Receivables within one year (-€71,308) and Net result for the year (-€53,407)

Equity and liabilities
  • Other debts +€121,733

    up €121,733 (+33.5%), from €363,316 to €485,049

  • Reserves -€53,407

    down €53,407 (-66.5%), from €80,252 to €26,845

    of which Distributable reserves: -€51,547

  • Tax, wage and social debts -€7,258

    down €7,258 (-96.0%), from €7,558 to €300

Income statement
  • Gross operating margin -€59,805

    down €59,805, from €11,440 to -€48,365

  • Taxes -€2,444

    down €2,444, from €2,440 to -€3

  • Financial charges +€910

    up €910 (+59.9%), from €1,520 to €2,430

  • Other operating charges -€614

    down €614 (-30.4%), from €2,018 to €1,404

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,253
Gross operating margin -€59,805
Other operating charges +€614
Financial income -€1
Financial charges -€910
Taxes +€2,444
Result 2025 -€53,407
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€13,705
Investment €0
Financing +€1,850
Cash 2024 €11,854
Net result for the year -€53,407
Depreciation +€1,213
Receivables within one year -€71,308
Trade debts -€4,678
Tax, wage and social debts -€7,258
Other debts +€121,733
Short-term financial debts +€1,850
Cash 2025 €0
brings cash intakes cash out
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €573,772 €632,012 +€58,240 +10.2%
Fixed assets 21/28 €4,853 €3,640 -€1,213 -25.0%
Tangible fixed assets 22/27 €4,853 €3,640 -€1,213 -25.0%
Furniture and vehicles 24 €4,853 €3,640 -€1,213 -25.0%
Current assets 29/58 €568,919 €628,373 +€59,454 +10.5%
Amounts receivable within one year 40/41 €556,771 €628,079 +€71,308 +12.8%
Trade receivables 40 €547,841 €623,041 +€75,200 +13.7%
Other amounts receivable 41 €8,930 €5,038 -€3,892 -43.6%
Current investments 50/53 €294 €294 = 0.0%
Cash at bank and in hand 54/58 €11,854 - -€11,854
Total equity and liabilities 10/49 €573,772 €632,012 +€58,240 +10.2%
Equity 10/15 €86,452 €33,045 -€53,407 -61.8%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €80,252 €26,845 -€53,407 -66.5%
Non-distributable reserves 130/1 €1,859 - -€1,859
Reserves not available under the articles 1311 €1,859 - -€1,859
Distributable reserves 133 €78,393 €26,845 -€51,547 -65.8%
Amounts payable 17/49 €487,320 €598,967 +€111,647 +22.9%
Amounts payable within one year 42/48 €487,320 €598,967 +€111,647 +22.9%
Financial debts 43 €10,489 €12,339 +€1,850 +17.6%
Credit institutions 430/8 €10,489 €12,339 +€1,850 +17.6%
Trade debts 44 €105,957 €101,279 -€4,678 -4.4%
Suppliers 440/4 €105,957 €101,279 -€4,678 -4.4%
Taxes, remuneration and social security 45 €7,558 €300 -€7,258 -96.0%
Taxes 450/3 €7,558 €300 -€7,258 -96.0%
Other amounts payable 47/48 €363,316 €485,049 +€121,733 +33.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,213 €1,213 = 0.0%
Other operating charges 640/8 €2,018 €1,404 -€614 -30.4%
Gross operating margin 9900 €11,440 -€48,365 -€59,805
Operating profit (loss) 9901 €8,209 -€50,983 -€59,192
Financial income 75/76B €4 €3 -€1 -24.4%
Recurring financial income 75 €4 €3 -€1 -24.4%
Financial charges 65/66B €1,520 €2,430 +€910 +59.9%
Recurring financial charges 65 €1,520 €2,430 +€910 +59.9%
Profit (loss) for the period before taxes 9903 €6,693 -€53,410 -€60,103
Income taxes 67/77 €2,440 -€3 -€2,444
Profit (loss) for the period 9904 €4,253 -€53,407 -€57,659
Profit (loss) for the period to be appropriated 9905 €4,253 -€53,407 -€57,659

Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.