BLS Conseils: 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.
BLS Conseils
Largest movements
- Cash +€40,896
up €40,896 (+477%), from €8,572 to €49,468
mainly Other debts (+€135,000) and Net result for the year (+€47,696)
- Receivables within one year +€28,076
up €28,076 (+29.9%), from €93,820 to €121,896
- Other debts +€135,000
new in 2025: €135,000
- Profit (loss) carried forward -€87,304
down €87,304 (-99.0%), from €88,202 to €898
- Tax, wage and social debts +€20,551
up €20,551 (+148%), from €13,889 to €34,441
- Gross operating margin +€17,502
up €17,502 (+35.6%), from €49,227 to €66,729
- Taxes +€6,060
up €6,060 (+49.2%), from €12,327 to €18,387
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 | €102,392 | €171,364 | +€68,972 | +67.4% |
| Current assets | 29/58 | €102,392 | €171,364 | +€68,972 | +67.4% |
| Amounts receivable within one year | 40/41 | €93,820 | €121,896 | +€28,076 | +29.9% |
| Other amounts receivable | 41 | €93,820 | €121,896 | +€28,076 | +29.9% |
| Cash at bank and in hand | 54/58 | €8,572 | €49,468 | +€40,896 | +477% |
| Total equity and liabilities | 10/49 | €102,392 | €171,364 | +€68,972 | +67.4% |
| Equity | 10/15 | €88,203 | €899 | -€87,304 | -99.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,202 | €898 | -€87,304 | -99.0% |
| Amounts payable | 17/49 | €14,189 | €170,465 | +€156,276 | +1,101% |
| Amounts payable within one year | 42/48 | €14,189 | €170,465 | +€156,276 | +1,101% |
| Trade debts | 44 | €300 | €1,024 | +€724 | +242% |
| Suppliers | 440/4 | €300 | €1,024 | +€724 | +242% |
| Taxes, remuneration and social security | 45 | €13,889 | €34,441 | +€20,551 | +148% |
| Taxes | 450/3 | €13,889 | €34,441 | +€20,551 | +148% |
| Other amounts payable | 47/48 | - | €135,000 | +€135,000 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €49,227 | €66,729 | +€17,502 | +35.6% |
| Operating profit (loss) | 9901 | €48,840 | €66,330 | +€17,490 | +35.8% |
| Financial charges | 65/66B | €909 | €246 | -€664 | -73.0% |
| Recurring financial charges | 65 | €909 | €246 | -€664 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €47,931 | €66,084 | +€18,153 | +37.9% |
| Income taxes | 67/77 | €12,327 | €18,387 | +€6,060 | +49.2% |
| Profit (loss) for the period | 9904 | €35,603 | €47,696 | +€12,093 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,603 | €47,696 | +€12,093 | +34.0% |
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 18 October 2026 via checked.be.