PRO BLB BUILD: 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.
PRO BLB BUILD
Largest movements
- Cash -€46,338
down €46,338 (-81.4%), from €56,905 to €10,567
mainly Tax, wage and social debts (-€41,553) and Receivables within one year (-€22,363)
- Receivables within one year +€22,363
up €22,363 (+5.2%), from €429,076 to €451,439
of which Other amounts receivable: +€233,702
- Tangible fixed assets -€17,608
down €17,608 (-66.3%), from €26,550 to €8,941
- Tax, wage and social debts -€41,553
down €41,553 (-42.4%), from €97,970 to €56,417
of which Remuneration and social security: -€38,535
- Trade debts -€16,935
down €16,935 (-4.8%), from €352,044 to €335,108
- Profit (loss) carried forward +€13,187
up €13,187 (+20.1%), from €65,549 to €78,736
- Gross operating margin -€45,196
down €45,196 (-60.2%), from €75,099 to €29,903
- Taxes -€11,395
down €11,395 (-55.9%), from €20,390 to €8,995
- Other operating charges +€6,906
up €6,906 (+178.3%), from €3,873 to €10,778
- Financial income +€6,566
up €6,566 (+223.4%), from €2,940 to €9,506
- Depreciation +€1,637
up €1,637 (+43.9%), from €3,729 to €5,366
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €516,564 | €471,262 | -€45,302 | -8.8% |
| Fixed assets | 21/28 | €26,550 | €8,941 | -€17,608 | -66.3% |
| Tangible fixed assets | 22/27 | €26,550 | €8,941 | -€17,608 | -66.3% |
| Furniture and vehicles | 24 | €26,550 | €8,941 | -€17,608 | -66.3% |
| Current assets | 29/58 | €490,014 | €462,320 | -€27,693 | -5.7% |
| Amounts receivable within one year | 40/41 | €429,076 | €451,439 | +€22,363 | +5.2% |
| Trade receivables | 40 | €366,853 | €155,514 | -€211,339 | -57.6% |
| Other amounts receivable | 41 | €62,223 | €295,925 | +€233,702 | +375.6% |
| Cash at bank and in hand | 54/58 | €56,905 | €10,567 | -€46,338 | -81.4% |
| Deferred charges and accrued income | 490/1 | €4,033 | €315 | -€3,718 | -92.2% |
| Total equity and liabilities | 10/49 | €516,564 | €471,262 | -€45,302 | -8.8% |
| Equity | 10/15 | €66,549 | €79,736 | +€13,187 | +19.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,549 | €78,736 | +€13,187 | +20.1% |
| Amounts payable | 17/49 | €450,014 | €391,526 | -€58,488 | -13.0% |
| Amounts payable within one year | 42/48 | €450,014 | €391,526 | -€58,488 | -13.0% |
| Trade debts | 44 | €352,044 | €335,108 | -€16,935 | -4.8% |
| Suppliers | 440/4 | €352,044 | €335,108 | -€16,935 | -4.8% |
| Taxes, remuneration and social security | 45 | €97,970 | €56,417 | -€41,553 | -42.4% |
| Taxes | 450/3 | €26,777 | €23,759 | -€3,018 | -11.3% |
| Remuneration and social security | 454/9 | €71,193 | €32,658 | -€38,535 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,729 | €5,366 | +€1,637 | +43.9% |
| Other operating charges | 640/8 | €3,873 | €10,778 | +€6,906 | +178.3% |
| Gross operating margin | 9900 | €75,099 | €29,903 | -€45,196 | -60.2% |
| Operating profit (loss) | 9901 | €67,497 | €13,758 | -€53,739 | -79.6% |
| Financial income | 75/76B | €2,940 | €9,506 | +€6,566 | +223.4% |
| Recurring financial income | 75 | €2,940 | €9,506 | +€6,566 | +223.4% |
| Financial charges | 65/66B | €1,181 | €1,082 | -€99 | -8.4% |
| Recurring financial charges | 65 | €1,181 | €1,082 | -€99 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €69,256 | €22,182 | -€47,074 | -68.0% |
| Income taxes | 67/77 | €20,390 | €8,995 | -€11,395 | -55.9% |
| Profit (loss) for the period | 9904 | €48,866 | €13,187 | -€35,679 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,866 | €13,187 | -€35,679 | -73.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.