BLANC COMME NEIGE: 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.
BLANC COMME NEIGE
Largest movements
- Tangible fixed assets +€8,898
new in 2025: €8,898
- Receivables within one year +€2,422
up €2,422 (+18.5%), from €13,074 to €15,496
of which Other amounts receivable: +€15,496
- Deferred charges and accrued income +€1,273
up €1,273 (+2,053%), from €62 to €1,335
- Cash -€351
down €351 (-8.8%), from €3,994 to €3,643
mainly Net result for the year (-€22,704) and Investment in fixed assets (net) (-€9,800)
- Profit (loss) carried forward -€22,704
down €22,704 (-63.7%), from -€35,644 to -€58,348
- Debts after one year +€17,000
new in 2025: €17,000
- Other debts +€14,649
up €14,649 (+79.7%), from €18,383 to €33,032
- Trade debts +€5,069
up €5,069 (+44.7%), from €11,351 to €16,420
- Tax, wage and social debts -€1,772
no longer reported in 2025 (was €1,772)
- Gross operating margin -€17,645
down €17,645, from €488 to -€17,157
- Other operating charges +€2,968
up €2,968 (+1,746%), from €170 to €3,138
- Depreciation +€902
new in 2025: €902
- Financial income -€702
down €702 (-99.9%), from €703 to €1
- Financial charges +€269
up €269 (+25.9%), from €1,039 to €1,308
of which Non-recurring financial charges: +€154
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 | €17,208 | €29,450 | +€12,242 | +71.1% |
| Fixed assets | 21/28 | €78 | €8,976 | +€8,898 | +11,408% |
| Tangible fixed assets | 22/27 | - | €8,898 | +€8,898 | |
| Plant, machinery and equipment | 23 | - | €8,898 | +€8,898 | |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €17,130 | €20,474 | +€3,344 | +19.5% |
| Amounts receivable within one year | 40/41 | €13,074 | €15,496 | +€2,422 | +18.5% |
| Trade receivables | 40 | €13,074 | - | -€13,074 | |
| Other amounts receivable | 41 | - | €15,496 | +€15,496 | |
| Cash at bank and in hand | 54/58 | €3,994 | €3,643 | -€351 | -8.8% |
| Deferred charges and accrued income | 490/1 | €62 | €1,335 | +€1,273 | +2,053% |
| Total equity and liabilities | 10/49 | €17,208 | €29,450 | +€12,242 | +71.1% |
| Equity | 10/15 | -€29,444 | -€52,148 | -€22,704 | -77.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,644 | -€58,348 | -€22,704 | -63.7% |
| Amounts payable | 17/49 | €46,652 | €81,598 | +€34,946 | +74.9% |
| Amounts payable after more than one year | 17 | - | €17,000 | +€17,000 | |
| Financial debts | 170/4 | - | €17,000 | +€17,000 | |
| Amounts payable within one year | 42/48 | €46,652 | €64,598 | +€17,946 | +38.5% |
| Trade debts | 44 | €11,351 | €16,420 | +€5,069 | +44.7% |
| Suppliers | 440/4 | €11,351 | €16,420 | +€5,069 | +44.7% |
| Advances received on contracts in progress | 46 | €15,146 | €15,146 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,772 | - | -€1,772 | |
| Taxes | 450/3 | €1,772 | - | -€1,772 | |
| Other amounts payable | 47/48 | €18,383 | €33,032 | +€14,649 | +79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €902 | +€902 | |
| Other operating charges | 640/8 | €170 | €3,138 | +€2,968 | +1,746% |
| Non-recurring operating charges | 66A | - | €200 | +€200 | |
| Gross operating margin | 9900 | €488 | -€17,157 | -€17,645 | |
| Operating profit (loss) | 9901 | €318 | -€21,397 | -€21,715 | |
| Financial income | 75/76B | €703 | €1 | -€702 | -99.9% |
| Recurring financial income | 75 | €703 | €1 | -€702 | -99.9% |
| Financial charges | 65/66B | €1,039 | €1,308 | +€269 | +25.9% |
| Recurring financial charges | 65 | €268 | €383 | +€115 | +42.9% |
| Non-recurring financial charges | 66B | €771 | €925 | +€154 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€18 | -€22,704 | -€22,686 | -126,033% |
| Profit (loss) for the period | 9904 | -€18 | -€22,704 | -€22,686 | -126,033% |
| Profit (loss) for the period to be appropriated | 9905 | -€18 | -€22,704 | -€22,686 | -126,033% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.