BLAVIER COMMUNICATION: 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.
BLAVIER COMMUNICATION
Largest movements
- Cash -€23,091
down €23,091 (-38.0%), from €60,742 to €37,650
mainly Net result for the year (-€19,096) and Receivables within one year (-€2,336)
- Receivables within one year +€2,336
up €2,336 (+7.6%), from €30,614 to €32,950
of which Other amounts receivable: +€2,676
- Profit (loss) carried forward -€19,096
down €19,096 (-21.4%), from €89,291 to €70,195
- Gross operating margin -€46,427
down €46,427, from €28,861 to -€17,566
- Taxes -€9,664
no longer reported in 2024 (was €9,664)
- Financial income +€816
up €816 (+3485.5%), from €23 to €839
- Other operating charges +€433
new in 2024: €433
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 | €150,481 | €130,908 | -€19,572 | -13.0% |
| Fixed assets | 21/28 | €2,557 | €2,900 | +€344 | +13.4% |
| Tangible fixed assets | 22/27 | €2,474 | €2,818 | +€344 | +13.9% |
| Plant, machinery and equipment | 23 | €936 | - | -€936 | |
| Furniture and vehicles | 24 | €1,538 | €2,818 | +€1,280 | +83.2% |
| Financial fixed assets | 28 | €83 | €83 | = | 0.0% |
| Current assets | 29/58 | €147,924 | €128,008 | -€19,916 | -13.5% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,614 | €32,950 | +€2,336 | +7.6% |
| Trade receivables | 40 | €19,298 | €18,959 | -€340 | -1.8% |
| Other amounts receivable | 41 | €11,315 | €13,991 | +€2,676 | +23.6% |
| Current investments | 50/53 | €31,299 | €31,299 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,742 | €37,650 | -€23,091 | -38.0% |
| Deferred charges and accrued income | 490/1 | €270 | €1,109 | +€839 | +310.9% |
| Total equity and liabilities | 10/49 | €150,481 | €130,908 | -€19,572 | -13.0% |
| Equity | 10/15 | €136,451 | €117,355 | -€19,096 | -14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,560 | €28,560 | = | 0.0% |
| 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 | €26,700 | €26,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,291 | €70,195 | -€19,096 | -21.4% |
| Amounts payable | 17/49 | €14,030 | €13,553 | -€477 | -3.4% |
| Amounts payable within one year | 42/48 | €14,030 | €13,553 | -€477 | -3.4% |
| Trade debts | 44 | €523 | €1,333 | +€810 | +155.0% |
| Suppliers | 440/4 | €523 | €1,333 | +€810 | +155.0% |
| Taxes, remuneration and social security | 45 | €12,956 | €12,220 | -€736 | -5.7% |
| Taxes | 450/3 | €12,956 | €12,220 | -€736 | -5.7% |
| Other amounts payable | 47/48 | €551 | - | -€551 | |
| Remuneration, social security and pensions | 62 | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,492 | €1,701 | +€209 | +14.0% |
| Other operating charges | 640/8 | - | €433 | +€433 | |
| Gross operating margin | 9900 | €28,861 | -€17,566 | -€46,427 | |
| Operating profit (loss) | 9901 | €27,368 | -€19,722 | -€47,090 | |
| Financial income | 75/76B | €23 | €839 | +€816 | +3485.5% |
| Recurring financial income | 75 | €23 | €839 | +€816 | +3485.5% |
| Financial charges | 65/66B | €211 | €213 | +€2 | +0.8% |
| Recurring financial charges | 65 | €211 | €213 | +€2 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €27,180 | -€19,096 | -€46,276 | |
| Income taxes | 67/77 | €9,664 | - | -€9,664 | |
| Profit (loss) for the period | 9904 | €17,516 | -€19,096 | -€36,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,516 | -€19,096 | -€36,612 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.