BLP Management: 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.
BLP Management
Largest movements
- Cash -€99,268
down €99,268 (-97.0%), from €102,386 to €3,119
mainly Accrued charges and deferred income (-€75,445) and Investment in fixed assets (net) (-€21,411)
- Receivables within one year +€19,530
up €19,530 (+35.2%), from €55,552 to €75,082
of which Other amounts receivable: +€17,704
- Tangible fixed assets +€13,406
up €13,406 (+35.8%), from €37,426 to €50,832
of which Other tangible fixed assets: +€13,148
- Accrued charges and deferred income -€75,445
down €75,445 (-100%), from €75,445 to €0
- Reserves +€4,973
up €4,973 (+5.2%), from €95,839 to €100,812
- Tax, wage and social debts +€3,702
up €3,702 (+20.8%), from €17,838 to €21,540
of which Taxes: +€3,702
- Gross operating margin -€64,234
down €64,234 (-74.4%), from €86,382 to €22,148
- Taxes -€14,135
down €14,135 (-79.2%), from €17,838 to €3,702
- Depreciation +€5,680
up €5,680 (+247%), from €2,304 to €7,984
- Financial charges +€1,659
up €1,659 (+65.8%), from €2,522 to €4,181
of which Financial charges: +€1,659
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,644 | €129,215 | -€66,429 | -34.0% |
| Fixed assets | 21/28 | €37,466 | €50,892 | +€13,426 | +35.8% |
| Tangible fixed assets | 22/27 | €37,426 | €50,832 | +€13,406 | +35.8% |
| Plant, machinery and equipment | 23 | - | €471 | +€471 | |
| Furniture and vehicles | 24 | €4,916 | €4,703 | -€213 | -4.3% |
| Other tangible fixed assets | 26 | €32,510 | €45,658 | +€13,148 | +40.4% |
| Financial fixed assets | 28 | €40 | €60 | +€20 | +50.0% |
| Current assets | 29/58 | €158,178 | €78,323 | -€79,856 | -50.5% |
| Amounts receivable within one year | 40/41 | €55,552 | €75,082 | +€19,530 | +35.2% |
| Trade receivables | 40 | €1,825 | €3,651 | +€1,826 | +100% |
| Other amounts receivable | 41 | €53,727 | €71,431 | +€17,704 | +33.0% |
| Cash at bank and in hand | 54/58 | €102,386 | €3,119 | -€99,268 | -97.0% |
| Deferred charges and accrued income | 490/1 | €240 | €122 | -€118 | -49.1% |
| Total equity and liabilities | 10/49 | €195,644 | €129,215 | -€66,429 | -34.0% |
| Equity | 10/15 | €98,839 | €103,812 | +€4,973 | +5.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €95,839 | €100,812 | +€4,973 | +5.2% |
| Distributable reserves | 133 | €95,839 | €100,812 | +€4,973 | +5.2% |
| Amounts payable | 17/49 | €96,805 | €25,403 | -€71,402 | -73.8% |
| Amounts payable within one year | 42/48 | €21,360 | €25,403 | +€4,043 | +18.9% |
| Trade debts | 44 | €3,522 | €3,863 | +€340 | +9.7% |
| Suppliers | 440/4 | €3,522 | €3,863 | +€340 | +9.7% |
| Taxes, remuneration and social security | 45 | €17,838 | €21,540 | +€3,702 | +20.8% |
| Taxes | 450/3 | €17,838 | €21,540 | +€3,702 | +20.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €75,445 | €0 | -€75,445 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,304 | €7,984 | +€5,680 | +247% |
| Other operating charges | 640/8 | €888 | €1,308 | +€419 | +47.2% |
| Gross operating margin | 9900 | €86,382 | €22,148 | -€64,234 | -74.4% |
| Operating profit (loss) | 9901 | €83,189 | €12,856 | -€70,334 | -84.5% |
| Financial income | 75/76B | €3 | €0 | -€3 | -90.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -90.0% |
| Financial charges | 65/66B | €2,522 | €4,181 | +€1,659 | +65.8% |
| Recurring financial charges | 65 | €2,522 | €4,181 | +€1,659 | +65.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €80,671 | €8,675 | -€71,995 | -89.2% |
| Income taxes | 67/77 | €17,838 | €3,702 | -€14,135 | -79.2% |
| Profit (loss) for the period | 9904 | €62,833 | €4,973 | -€57,860 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,833 | €4,973 | -€57,860 | -92.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.