BLS CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Cash -€35,872
down €35,872 (-21.7%), from €165,188 to €129,316
mainly Contributions, distributions and other (-€40,000) and Net result for the year (-€35,109)
- Receivables within one year -€2,852
down €2,852 (-58.5%), from €4,875 to €2,023
of which Other amounts receivable: -€4,748
- Reserves -€40,000
down €40,000 (-19.4%), from €205,700 to €165,700
- Other debts +€35,612
up €35,612 (+75.8%), from €47,000 to €82,612
- Profit (loss) carried forward -€35,109
down €35,109 (-36.2%), from -€97,023 to -€132,133
- Gross operating margin +€26,457
up €26,457 (+43.5%), from -€60,791 to -€34,334
- Financial income -€5,238
down €5,238 (-93.6%), from €5,596 to €358
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.
Cash bridge derived
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 | €170,100 | €131,377 | -€38,724 | -22.8% |
| Fixed assets | 21/28 | €38 | €38 | = | 0.0% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €170,063 | €131,339 | -€38,724 | -22.8% |
| Amounts receivable within one year | 40/41 | €4,875 | €2,023 | -€2,852 | -58.5% |
| Trade receivables | 40 | €5 | €1,901 | +€1,896 | +41676.5% |
| Other amounts receivable | 41 | €4,870 | €122 | -€4,748 | -97.5% |
| Cash at bank and in hand | 54/58 | €165,188 | €129,316 | -€35,872 | -21.7% |
| Total equity and liabilities | 10/49 | €170,100 | €131,377 | -€38,724 | -22.8% |
| Equity | 10/15 | €122,937 | €47,827 | -€75,109 | -61.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €205,700 | €165,700 | -€40,000 | -19.4% |
| Distributable reserves | 133 | €205,700 | €165,700 | -€40,000 | -19.4% |
| Profit (loss) carried forward | 14 | -€97,023 | -€132,133 | -€35,109 | -36.2% |
| Amounts payable | 17/49 | €47,164 | €83,549 | +€36,386 | +77.1% |
| Amounts payable within one year | 42/48 | €47,164 | €83,549 | +€36,386 | +77.1% |
| Trade debts | 44 | €164 | €820 | +€656 | +400.7% |
| Suppliers | 440/4 | €164 | €820 | +€656 | +400.7% |
| Taxes, remuneration and social security | 45 | - | €117 | +€117 | |
| Taxes | 450/3 | - | €117 | +€117 | |
| Other amounts payable | 47/48 | €47,000 | €82,612 | +€35,612 | +75.8% |
| Other operating charges | 640/8 | €782 | €741 | -€41 | -5.3% |
| Gross operating margin | 9900 | -€60,791 | -€34,334 | +€26,457 | +43.5% |
| Operating profit (loss) | 9901 | -€61,573 | -€35,074 | +€26,498 | +43.0% |
| Financial income | 75/76B | €5,596 | €358 | -€5,238 | -93.6% |
| Recurring financial income | 75 | €5,596 | €358 | -€5,238 | -93.6% |
| Financial charges | 65/66B | €195 | €168 | -€27 | -13.9% |
| Recurring financial charges | 65 | €195 | €168 | -€27 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€56,172 | -€34,885 | +€21,287 | +37.9% |
| Income taxes | 67/77 | €209 | €225 | +€16 | +7.8% |
| Profit (loss) for the period | 9904 | -€56,381 | -€35,109 | +€21,271 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,381 | -€35,109 | +€21,271 | +37.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.