BLANCHART: 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.
BLANCHART
Largest movements
- Receivables within one year +€1,059
up €1,059 (+1.1%), from €98,250 to €99,309
- Trade debts +€7,997
up €7,997 (+92.7%), from €8,630 to €16,628
- Profit (loss) carried forward -€7,433
down €7,433 (-9.2%), from -€80,983 to -€88,417
- Financial income -€4,444
no longer reported in 2025 (was €4,444)
- Gross operating margin -€2,414
down €2,414 (-93.3%), from -€2,586 to -€5,000
- Financial charges +€1,911
up €1,911 (+365.4%), from €523 to €2,433
- Other operating charges -€791
no longer reported in 2025 (was €791)
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 | €98,313 | €99,372 | +€1,059 | +1.1% |
| Current assets | 29/58 | €98,313 | €99,372 | +€1,059 | +1.1% |
| Amounts receivable within one year | 40/41 | €98,250 | €99,309 | +€1,059 | +1.1% |
| Other amounts receivable | 41 | €98,250 | €99,309 | +€1,059 | +1.1% |
| Cash at bank and in hand | 54/58 | €63 | €63 | = | 0.0% |
| Total equity and liabilities | 10/49 | €98,313 | €99,372 | +€1,059 | +1.1% |
| Equity | 10/15 | €88,528 | €81,095 | -€7,433 | -8.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €19,511 | €19,511 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,511 | €4,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,983 | -€88,417 | -€7,433 | -9.2% |
| Amounts payable | 17/49 | €9,785 | €18,277 | +€8,492 | +86.8% |
| Amounts payable within one year | 42/48 | €9,785 | €18,277 | +€8,492 | +86.8% |
| Financial debts | 43 | €894 | €1,389 | +€495 | +55.3% |
| Credit institutions | 430/8 | €894 | €1,389 | +€495 | +55.3% |
| Trade debts | 44 | €8,630 | €16,628 | +€7,997 | +92.7% |
| Suppliers | 440/4 | €8,630 | €16,628 | +€7,997 | +92.7% |
| Taxes, remuneration and social security | 45 | €176 | €176 | = | 0.0% |
| Taxes | 450/3 | €176 | €176 | = | 0.0% |
| Other amounts payable | 47/48 | €85 | €85 | = | 0.0% |
| Other operating charges | 640/8 | €791 | - | -€791 | |
| Gross operating margin | 9900 | -€2,586 | -€5,000 | -€2,414 | -93.3% |
| Operating profit (loss) | 9901 | -€3,377 | -€5,000 | -€1,623 | -48.1% |
| Financial income | 75/76B | €4,444 | - | -€4,444 | |
| Recurring financial income | 75 | €4,444 | - | -€4,444 | |
| Financial charges | 65/66B | €523 | €2,433 | +€1,911 | +365.4% |
| Recurring financial charges | 65 | €523 | €2,433 | +€1,911 | +365.4% |
| Profit (loss) for the period before taxes | 9903 | €544 | -€7,433 | -€7,977 | |
| Profit (loss) for the period | 9904 | €544 | -€7,433 | -€7,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €544 | -€7,433 | -€7,977 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.