BLS CONSULTING BV: 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 CONSULTING BV
Largest movements
- Receivables within one year +€56,775
up €56,775 (+269%), from €21,085 to €77,860
of which Other amounts receivable: +€41,394
- Cash -€33,421
down €33,421 (-84.5%), from €39,537 to €6,116
mainly Receivables within one year (-€56,775) and Investment in fixed assets (net) (-€19,128)
- Tangible fixed assets +€4,118
up €4,118 (+7.6%), from €54,459 to €58,577
of which Furniture and vehicles: +€5,026
- Other debts +€39,851
up €39,851 (+406%), from €9,816 to €49,668
- Debts after one year -€6,034
down €6,034 (-19.5%), from €30,937 to €24,903
- Reserves -€4,582
down €4,582 (-10.6%), from €43,310 to €38,728
of which Distributable reserves: -€4,582
- Trade debts -€2,139
down €2,139 (-64.3%), from €3,328 to €1,189
- Gross operating margin -€11,969
down €11,969 (-38.5%), from €31,076 to €19,106
- Taxes -€3,107
down €3,107 (-70.7%), from €4,394 to €1,287
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 | €116,690 | €143,912 | +€27,222 | +23.3% |
| Fixed assets | 21/28 | €54,459 | €58,577 | +€4,118 | +7.6% |
| Tangible fixed assets | 22/27 | €54,459 | €58,577 | +€4,118 | +7.6% |
| Land and buildings | 22 | €2,503 | €2,003 | -€501 | -20.0% |
| Plant, machinery and equipment | 23 | €813 | €406 | -€407 | -50.1% |
| Furniture and vehicles | 24 | €51,142 | €56,168 | +€5,026 | +9.8% |
| Current assets | 29/58 | €62,232 | €85,336 | +€23,104 | +37.1% |
| Amounts receivable within one year | 40/41 | €21,085 | €77,860 | +€56,775 | +269% |
| Trade receivables | 40 | €15,479 | €30,860 | +€15,381 | +99.4% |
| Other amounts receivable | 41 | €5,606 | €47,000 | +€41,394 | +738% |
| Cash at bank and in hand | 54/58 | €39,537 | €6,116 | -€33,421 | -84.5% |
| Deferred charges and accrued income | 490/1 | €1,610 | €1,359 | -€251 | -15.6% |
| Total equity and liabilities | 10/49 | €116,690 | €143,912 | +€27,222 | +23.3% |
| Equity | 10/15 | €49,510 | €44,928 | -€4,582 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,310 | €38,728 | -€4,582 | -10.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €43,310 | €38,728 | -€4,582 | -10.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €67,181 | €98,984 | +€31,804 | +47.3% |
| Amounts payable after more than one year | 17 | €30,937 | €24,903 | -€6,034 | -19.5% |
| Financial debts | 170/4 | €30,937 | €24,903 | -€6,034 | -19.5% |
| Amounts payable within one year | 42/48 | €36,244 | €74,081 | +€37,838 | +104% |
| Current portion of amounts payable after more than one year | 42 | €5,959 | €6,034 | +€75 | +1.3% |
| Financial debts | 43 | €250 | €750 | +€500 | +200% |
| Credit institutions | 430/8 | €250 | €750 | +€500 | +200% |
| Trade debts | 44 | €3,328 | €1,189 | -€2,139 | -64.3% |
| Suppliers | 440/4 | €3,328 | €1,189 | -€2,139 | -64.3% |
| Taxes, remuneration and social security | 45 | €16,890 | €16,441 | -€449 | -2.7% |
| Taxes | 450/3 | €8,990 | €6,541 | -€2,449 | -27.2% |
| Remuneration and social security | 454/9 | €7,900 | €9,900 | +€2,000 | +25.3% |
| Other amounts payable | 47/48 | €9,816 | €49,668 | +€39,851 | +406% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,089 | €15,010 | -€79 | -0.5% |
| Other operating charges | 640/8 | €457 | €232 | -€225 | -49.2% |
| Gross operating margin | 9900 | €31,076 | €19,106 | -€11,969 | -38.5% |
| Operating profit (loss) | 9901 | €15,530 | €3,864 | -€11,665 | -75.1% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,427 | €1,562 | +€135 | +9.5% |
| Recurring financial charges | 65 | €1,427 | €1,562 | +€135 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €14,102 | €2,307 | -€11,796 | -83.6% |
| Income taxes | 67/77 | €4,394 | €1,287 | -€3,107 | -70.7% |
| Profit (loss) for the period | 9904 | €9,708 | €1,020 | -€8,689 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,708 | €1,020 | -€8,689 | -89.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.