BLEU PATINé: 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 PATINé
Largest movements
- Receivables within one year -€4,923
down €4,923 (-22.8%), from €21,575 to €16,652
of which Trade receivables: -€3,343
- Tangible fixed assets +€2,337
up €2,337 (+20.5%), from €11,425 to €13,762
of which Plant, machinery and equipment: +€4,521
- Deferred charges and accrued income +€1,632
up €1,632 (+1,683%), from €97 to €1,729
- Cash +€521
up €521 (+69.7%), from €747 to €1,268
mainly Depreciation (+€5,763) and Receivables within one year (+€4,923)
- Tax, wage and social debts -€1,754
down €1,754 (-36.9%), from €4,751 to €2,997
- Profit (loss) carried forward +€1,146
up €1,146 (+2.8%), from -€40,705 to -€39,559
- Other debts +€1,033
up €1,033 (+3.3%), from €31,604 to €32,637
- Trade debts -€859
down €859 (-17.5%), from €4,905 to €4,046
- Gross operating margin -€4,814
down €4,814 (-34.8%), from €13,832 to €9,018
- Depreciation +€2,938
up €2,938 (+104%), from €2,825 to €5,763
- Taxes -€2,047
down €2,047 (-65.6%), from €3,119 to €1,072
- Other operating charges +€946
new in 2025: €946
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 | €34,344 | €33,911 | -€433 | -1.3% |
| Fixed assets | 21/28 | €11,925 | €14,262 | +€2,337 | +19.6% |
| Tangible fixed assets | 22/27 | €11,425 | €13,762 | +€2,337 | +20.5% |
| Plant, machinery and equipment | 23 | €3,042 | €7,563 | +€4,521 | +149% |
| Furniture and vehicles | 24 | €8,383 | €6,199 | -€2,184 | -26.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €22,419 | €19,649 | -€2,770 | -12.4% |
| Amounts receivable within one year | 40/41 | €21,575 | €16,652 | -€4,923 | -22.8% |
| Trade receivables | 40 | €17,587 | €14,244 | -€3,343 | -19.0% |
| Other amounts receivable | 41 | €3,988 | €2,408 | -€1,580 | -39.6% |
| Cash at bank and in hand | 54/58 | €747 | €1,268 | +€521 | +69.7% |
| Deferred charges and accrued income | 490/1 | €97 | €1,729 | +€1,632 | +1,683% |
| Total equity and liabilities | 10/49 | €34,344 | €33,911 | -€433 | -1.3% |
| Equity | 10/15 | -€15,916 | -€14,769 | +€1,147 | +7.2% |
| Contributions | 10/11 | €24,789 | €24,789 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€40,705 | -€39,559 | +€1,146 | +2.8% |
| Amounts payable | 17/49 | €50,260 | €48,680 | -€1,580 | -3.1% |
| Amounts payable within one year | 42/48 | €50,260 | €48,680 | -€1,580 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €4,905 | €4,046 | -€859 | -17.5% |
| Suppliers | 440/4 | €4,905 | €4,046 | -€859 | -17.5% |
| Taxes, remuneration and social security | 45 | €4,751 | €2,997 | -€1,754 | -36.9% |
| Taxes | 450/3 | €4,751 | €2,997 | -€1,754 | -36.9% |
| Other amounts payable | 47/48 | €31,604 | €32,637 | +€1,033 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,825 | €5,763 | +€2,938 | +104% |
| Other operating charges | 640/8 | - | €946 | +€946 | |
| Gross operating margin | 9900 | €13,832 | €9,018 | -€4,814 | -34.8% |
| Operating profit (loss) | 9901 | €11,007 | €2,308 | -€8,699 | -79.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €39 | €90 | +€51 | +130% |
| Recurring financial charges | 65 | €39 | €90 | +€51 | +130% |
| Profit (loss) for the period before taxes | 9903 | €10,969 | €2,218 | -€8,751 | -79.8% |
| Income taxes | 67/77 | €3,119 | €1,072 | -€2,047 | -65.6% |
| Profit (loss) for the period | 9904 | €7,850 | €1,146 | -€6,704 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,850 | €1,146 | -€6,704 | -85.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.