BLAVIER JENNIFER: 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.
BLAVIER JENNIFER
Largest movements
- Cash -€7,970
down €7,970 (-8.8%), from €90,374 to €82,403
mainly Debts after one year (-€14,700) and Contributions, distributions and other (-€5,499)
- Receivables within one year +€1,678
up €1,678 (+49.5%), from €3,387 to €5,065
of which Trade receivables: +€2,432
- Debts after one year -€14,700
down €14,700 (-20.3%), from €72,250 to €57,550
- Other debts +€5,499
up €5,499 (+12,708%), from €43 to €5,542
- Tax, wage and social debts +€2,604
new in 2025: €2,604
- Gross operating margin -€2,851
down €2,851 (-27.2%), from €10,492 to €7,641
- Taxes +€1,587
up €1,587 (+432%), from €367 to €1,954
- Provisions +€650
no longer reported in 2025 (was -€650)
- Financial income +€206
new in 2025: €206
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 | €93,761 | €87,469 | -€6,292 | -6.7% |
| Current assets | 29/58 | €93,761 | €87,469 | -€6,292 | -6.7% |
| Amounts receivable within one year | 40/41 | €3,387 | €5,065 | +€1,678 | +49.5% |
| Trade receivables | 40 | - | €2,432 | +€2,432 | |
| Other amounts receivable | 41 | €3,387 | €2,634 | -€754 | -22.3% |
| Cash at bank and in hand | 54/58 | €90,374 | €82,403 | -€7,970 | -8.8% |
| Total equity and liabilities | 10/49 | €93,761 | €87,469 | -€6,292 | -6.7% |
| Equity | 10/15 | €20,590 | €20,460 | -€130 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €130 | - | -€130 | |
| Amounts payable | 17/49 | €73,171 | €67,009 | -€6,163 | -8.4% |
| Amounts payable after more than one year | 17 | €72,250 | €57,550 | -€14,700 | -20.3% |
| Other amounts payable | 178/9 | €72,250 | €57,550 | -€14,700 | -20.3% |
| Amounts payable within one year | 42/48 | €271 | €8,809 | +€8,537 | +3,146% |
| Trade debts | 44 | €228 | €663 | +€434 | +190% |
| Suppliers | 440/4 | €228 | €663 | +€434 | +190% |
| Taxes, remuneration and social security | 45 | - | €2,604 | +€2,604 | |
| Taxes | 450/3 | - | €2,604 | +€2,604 | |
| Other amounts payable | 47/48 | €43 | €5,542 | +€5,499 | +12,708% |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€650 | - | +€650 | |
| Other operating charges | 640/8 | €428 | €400 | -€28 | -6.6% |
| Gross operating margin | 9900 | €10,492 | €7,641 | -€2,851 | -27.2% |
| Operating profit (loss) | 9901 | €10,714 | €7,241 | -€3,473 | -32.4% |
| Financial income | 75/76B | - | €206 | +€206 | |
| Recurring financial income | 75 | - | €206 | +€206 | |
| Financial charges | 65/66B | €122 | €124 | +€2 | +1.4% |
| Recurring financial charges | 65 | €122 | €124 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €10,592 | €7,323 | -€3,269 | -30.9% |
| Income taxes | 67/77 | €367 | €1,954 | +€1,587 | +432% |
| Profit (loss) for the period | 9904 | €10,225 | €5,369 | -€4,856 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,225 | €5,369 | -€4,856 | -47.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.