BLEU NUIT: 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.
BLEU NUIT
Largest movements
- Cash -€14,479
down €14,479 (-40.4%), from €35,863 to €21,384
mainly Contributions, distributions and other (-€84,617) and Receivables within one year (-€13,886)
- Receivables within one year +€13,886
up €13,886 (+7.1%), from €195,784 to €209,669
of which Trade receivables: +€18,980
- Trade debts +€11,272
up €11,272 (+30.9%), from €36,454 to €47,726
- Accrued charges and deferred income -€10,948
down €10,948 (-75.8%), from €14,448 to €3,500
- Reserves -€7,329
down €7,329 (-1.3%), from €568,447 to €561,118
- Gross operating margin -€38,728
down €38,728 (-24.0%), from €161,653 to €122,925
- Taxes -€12,495
down €12,495 (-25.3%), from €49,315 to €36,821
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 | €648,445 | €645,869 | -€2,575 | -0.4% |
| Fixed assets | 21/28 | €19,480 | €17,320 | -€2,160 | -11.1% |
| Tangible fixed assets | 22/27 | €19,356 | €17,196 | -€2,160 | -11.2% |
| Furniture and vehicles | 24 | €19,356 | €17,196 | -€2,160 | -11.2% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €628,965 | €628,549 | -€415 | -0.1% |
| Amounts receivable within one year | 40/41 | €195,784 | €209,669 | +€13,886 | +7.1% |
| Trade receivables | 40 | €190,689 | €209,669 | +€18,980 | +10.0% |
| Other amounts receivable | 41 | €5,095 | €0 | -€5,095 | -100.0% |
| Current investments | 50/53 | €395,916 | €396,771 | +€855 | +0.2% |
| Cash at bank and in hand | 54/58 | €35,863 | €21,384 | -€14,479 | -40.4% |
| Deferred charges and accrued income | 490/1 | €1,402 | €724 | -€678 | -48.3% |
| Total equity and liabilities | 10/49 | €648,445 | €645,869 | -€2,575 | -0.4% |
| Equity | 10/15 | €587,039 | €579,710 | -€7,329 | -1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €568,447 | €561,118 | -€7,329 | -1.3% |
| Distributable reserves | 133 | €568,447 | €561,118 | -€7,329 | -1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,406 | €66,160 | +€4,754 | +7.7% |
| Amounts payable within one year | 42/48 | €46,957 | €62,660 | +€15,702 | +33.4% |
| Trade debts | 44 | €36,454 | €47,726 | +€11,272 | +30.9% |
| Suppliers | 440/4 | €36,454 | €47,726 | +€11,272 | +30.9% |
| Taxes, remuneration and social security | 45 | €9,382 | €13,860 | +€4,479 | +47.7% |
| Taxes | 450/3 | €9,382 | €13,860 | +€4,479 | +47.7% |
| Other amounts payable | 47/48 | €1,122 | €1,073 | -€49 | -4.3% |
| Accrued charges and deferred income | 492/3 | €14,448 | €3,500 | -€10,948 | -75.8% |
| Non-recurring operating income | 76A | - | €3,904 | +€3,904 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,424 | €8,289 | -€135 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €426 | €400 | -€26 | -6.1% |
| Gross operating margin | 9900 | €161,653 | €122,925 | -€38,728 | -24.0% |
| Operating profit (loss) | 9901 | €152,803 | €114,236 | -€38,567 | -25.2% |
| Financial income | 75/76B | €2,817 | €1,253 | -€1,564 | -55.5% |
| Recurring financial income | 75 | €2,817 | €1,253 | -€1,564 | -55.5% |
| Financial charges | 65/66B | €1,415 | €1,381 | -€34 | -2.4% |
| Recurring financial charges | 65 | €1,415 | €1,381 | -€34 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €154,205 | €114,108 | -€40,097 | -26.0% |
| Income taxes | 67/77 | €49,315 | €36,821 | -€12,495 | -25.3% |
| Profit (loss) for the period | 9904 | €104,890 | €77,287 | -€27,603 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,890 | €77,287 | -€27,603 | -26.3% |
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 10 October 2026 via checked.be.