BLS-technics: 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-technics
Largest movements
- Receivables within one year +€12,801
up €12,801 (+50.3%), from €25,445 to €38,246
of which Trade receivables: +€9,718
- Cash -€8,157
down €8,157 (-20.9%), from €39,011 to €30,854
mainly Tax, wage and social debts (-€18,843) and Receivables within one year (-€12,801)
- Reserves +€21,932
up €21,932 (+58.5%), from €37,503 to €59,435
- Tax, wage and social debts -€18,843
down €18,843 (-80.0%), from €23,551 to €4,708
of which Taxes: -€18,843
- Trade debts +€1,752
up €1,752 (+62.4%), from €2,810 to €4,562
- Gross operating margin +€49,005
up €49,005, from -€23,759 to €25,246
- Write-downs -€1,305
down €1,305 (-100.0%), from €1,305 to €0
- Financial charges -€541
down €541 (-22.0%), from €2,452 to €1,912
- Other operating charges -€403
down €403 (-28.0%), from €1,438 to €1,035
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 | €66,364 | €71,206 | +€4,841 | +7.3% |
| Fixed assets | 21/28 | €851 | €415 | -€436 | -51.2% |
| Tangible fixed assets | 22/27 | €851 | €415 | -€436 | -51.2% |
| Furniture and vehicles | 24 | €851 | €415 | -€436 | -51.2% |
| Current assets | 29/58 | €65,513 | €70,790 | +€5,277 | +8.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €25,445 | €38,246 | +€12,801 | +50.3% |
| Trade receivables | 40 | €22,100 | €31,818 | +€9,718 | +44.0% |
| Other amounts receivable | 41 | €3,345 | €6,428 | +€3,082 | +92.1% |
| Cash at bank and in hand | 54/58 | €39,011 | €30,854 | -€8,157 | -20.9% |
| Deferred charges and accrued income | 490/1 | €1,056 | €1,690 | +€634 | +60.0% |
| Total equity and liabilities | 10/49 | €66,364 | €71,206 | +€4,841 | +7.3% |
| Equity | 10/15 | €40,003 | €61,935 | +€21,932 | +54.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,503 | €59,435 | +€21,932 | +58.5% |
| Distributable reserves | 133 | €37,503 | €59,435 | +€21,932 | +58.5% |
| Amounts payable | 17/49 | €26,361 | €9,270 | -€17,091 | -64.8% |
| Amounts payable within one year | 42/48 | €26,361 | €9,270 | -€17,091 | -64.8% |
| Trade debts | 44 | €2,810 | €4,562 | +€1,752 | +62.4% |
| Suppliers | 440/4 | €2,810 | €4,562 | +€1,752 | +62.4% |
| Taxes, remuneration and social security | 45 | €23,551 | €4,708 | -€18,843 | -80.0% |
| Taxes | 450/3 | €21,751 | €2,908 | -€18,843 | -86.6% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €436 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,305 | €0 | -€1,305 | -100.0% |
| Other operating charges | 640/8 | €1,438 | €1,035 | -€403 | -28.0% |
| Gross operating margin | 9900 | -€23,759 | €25,246 | +€49,005 | |
| Operating profit (loss) | 9901 | -€26,937 | €23,775 | +€50,712 | |
| Financial income | 75/76B | €42 | €249 | +€207 | +494.6% |
| Recurring financial income | 75 | €42 | €249 | +€207 | +494.6% |
| Financial charges | 65/66B | €2,452 | €1,912 | -€541 | -22.0% |
| Recurring financial charges | 65 | €2,452 | €1,912 | -€541 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,348 | €22,113 | +€51,460 | |
| Income taxes | 67/77 | €194 | €181 | -€13 | -6.7% |
| Profit (loss) for the period | 9904 | -€29,542 | €21,932 | +€51,473 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,542 | €21,932 | +€51,473 |
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.