BSL: 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.
BSL
Largest movements
- Receivables within one year -€8,739
down €8,739 (-2.0%), from €426,761 to €418,022
of which Other amounts receivable: -€8,739
- Cash +€5,802
up €5,802 (+232.0%), from €2,501 to €8,303
mainly Other debts (+€10,000) and Net result for the year (+€9,926)
- Tax, wage and social debts -€12,177
no longer reported in 2025 (was €12,177)
- Profit (loss) carried forward -€10,000
down €10,000 (-29.8%), from €33,539 to €23,539
- Other debts +€10,000
new in 2025: €10,000
- Reserves +€9,926
up €9,926 (+2.7%), from €364,260 to €374,186
of which Distributable reserves: +€9,926
- Gross operating margin -€45,154
down €45,154, from €44,581 to -€573
- Taxes -€11,492
down €11,492 (-91.4%), from €12,573 to €1,081
- Depreciation -€5,459
no longer reported in 2025 (was €5,459)
- Other operating charges -€3,144
down €3,144 (-90.1%), from €3,488 to €344
- Financial income +€1,445
up €1,445 (+13.7%), from €10,521 to €11,966
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 | €429,262 | €426,325 | -€2,937 | -0.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €429,262 | €426,325 | -€2,937 | -0.7% |
| Amounts receivable within one year | 40/41 | €426,761 | €418,022 | -€8,739 | -2.0% |
| Trade receivables | 40 | €9,753 | €9,753 | = | 0.0% |
| Other amounts receivable | 41 | €417,008 | €408,269 | -€8,739 | -2.1% |
| Cash at bank and in hand | 54/58 | €2,501 | €8,303 | +€5,802 | +232.0% |
| Total equity and liabilities | 10/49 | €429,262 | €426,325 | -€2,937 | -0.7% |
| Equity | 10/15 | €416,399 | €416,325 | -€74 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €364,260 | €374,186 | +€9,926 | +2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €362,400 | €372,326 | +€9,926 | +2.7% |
| Profit (loss) carried forward | 14 | €33,539 | €23,539 | -€10,000 | -29.8% |
| Amounts payable | 17/49 | €12,863 | €10,000 | -€2,863 | -22.3% |
| Amounts payable within one year | 42/48 | €12,863 | €10,000 | -€2,863 | -22.3% |
| Trade debts | 44 | €686 | - | -€686 | |
| Suppliers | 440/4 | €686 | - | -€686 | |
| Taxes, remuneration and social security | 45 | €12,177 | - | -€12,177 | |
| Taxes | 450/3 | €12,177 | - | -€12,177 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €573 | +€573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,459 | - | -€5,459 | |
| Other operating charges | 640/8 | €3,488 | €344 | -€3,144 | -90.1% |
| Gross operating margin | 9900 | €44,581 | -€573 | -€45,154 | |
| Operating profit (loss) | 9901 | €35,634 | -€917 | -€36,551 | |
| Financial income | 75/76B | €10,521 | €11,966 | +€1,445 | +13.7% |
| Recurring financial income | 75 | €10,521 | €11,966 | +€1,445 | +13.7% |
| Financial charges | 65/66B | €43 | €42 | -€1 | -2.3% |
| Recurring financial charges | 65 | €43 | €42 | -€1 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €46,112 | €11,007 | -€35,105 | -76.1% |
| Income taxes | 67/77 | €12,573 | €1,081 | -€11,492 | -91.4% |
| Profit (loss) for the period | 9904 | €33,539 | €9,926 | -€23,613 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,539 | €9,926 | -€23,613 | -70.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.