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Blau-Construct: 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.

What changed

Blau-Construct

BE 0725.616.418
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€121,685
2024 · -€312,530+€190,845
Equity
-€662,274
2024 · -€540,590-€121,685
Cash
€210
2024 · €116+€94
Balance sheet total
€31,653
2024 · €31,166+€487

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€393

    new in 2025: €393

Equity and liabilities
  • Other debts +€440,447

    up €440,447 (+175.1%), from €251,475 to €691,922

  • Tax, wage and social debts -€318,276

    down €318,276 (-99.4%), from €320,281 to €2,005

  • Profit (loss) carried forward -€121,685

    down €121,685 (-22.1%), from -€550,590 to -€672,274

Income statement
  • Gross operating margin +€306,546

    up €306,546 (+99.9%), from -€306,785 to -€239

  • Financial charges +€120,135

    up €120,135 (+41053.7%), from €293 to €120,428

  • Other operating charges -€4,435

    down €4,435 (-81.3%), from €5,453 to €1,018

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€312,530
Gross operating margin +€306,546
Other operating charges +€4,435
Financial charges -€120,135
Result 2025 -€121,685

Cash bridge derived

cash 2024 to 2025

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.

From operations +€94
Investment €0
Financing €0
Cash 2024 €116
Net result for the year -€121,685
Receivables within one year -€393
Tax, wage and social debts -€318,276
Other debts +€440,447
Cash 2025 €210
Every line side by side 24 lines
Line Code 2024 2025 Change %
Total assets 20/58 €31,166 €31,653 +€487 +1.6%
Fixed assets 21/28 €31,050 €31,050 = 0.0%
Financial fixed assets 28 €31,050 €31,050 = 0.0%
Current assets 29/58 €116 €603 +€487 +418.2%
Amounts receivable within one year 40/41 - €393 +€393
Other amounts receivable 41 - €393 +€393
Cash at bank and in hand 54/58 €116 €210 +€94 +80.4%
Total equity and liabilities 10/49 €31,166 €31,653 +€487 +1.6%
Equity 10/15 -€540,590 -€662,274 -€121,685 -22.5%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€550,590 -€672,274 -€121,685 -22.1%
Amounts payable 17/49 €571,756 €693,928 +€122,172 +21.4%
Amounts payable within one year 42/48 €571,756 €693,928 +€122,172 +21.4%
Taxes, remuneration and social security 45 €320,281 €2,005 -€318,276 -99.4%
Taxes 450/3 €320,281 €2,005 -€318,276 -99.4%
Other amounts payable 47/48 €251,475 €691,922 +€440,447 +175.1%
Other operating charges 640/8 €5,453 €1,018 -€4,435 -81.3%
Gross operating margin 9900 -€306,785 -€239 +€306,546 +99.9%
Operating profit (loss) 9901 -€312,238 -€1,257 +€310,981 +99.6%
Financial charges 65/66B €293 €120,428 +€120,135 +41053.7%
Recurring financial charges 65 €293 €120,428 +€120,135 +41053.7%
Profit (loss) for the period before taxes 9903 -€312,530 -€121,685 +€190,845 +61.1%
Profit (loss) for the period 9904 -€312,530 -€121,685 +€190,845 +61.1%
Profit (loss) for the period to be appropriated 9905 -€312,530 -€121,685 +€190,845 +61.1%

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 28 September 2026 via checked.be.