BLEU POMME: 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 POMME
Largest movements
- Cash +€4,037
up €4,037 (+648%), from €623 to €4,660
mainly Net result for the year (+€8,705) and Tax, wage and social debts (+€3,774)
- Receivables within one year -€547
down €547 (-9.6%), from €5,681 to €5,134
of which Trade receivables: -€865
- Trade debts -€9,030
down €9,030 (-99.3%), from €9,095 to €65
- Profit (loss) carried forward +€8,705
up €8,705, from -€6,421 to €2,284
- Tax, wage and social debts +€3,774
up €3,774 (+120%), from €3,141 to €6,915
of which Remuneration and social security: +€3,022
- Gross operating margin +€8,878
up €8,878 (+112%), from €7,938 to €16,816
- Staff costs +€2,850
up €2,850 (+73.1%), from €3,900 to €6,750
- Depreciation -€926
no longer reported in 2025 (was €926)
- Other operating charges +€795
up €795 (+276%), from €289 to €1,084
- Financial charges -€178
down €178 (-42.4%), from €418 to €241
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 | €11,814 | €15,264 | +€3,449 | +29.2% |
| Fixed assets | 21/28 | €3,525 | €3,525 | = | 0.0% |
| Financial fixed assets | 28 | €3,525 | €3,525 | = | 0.0% |
| Current assets | 29/58 | €8,289 | €11,739 | +€3,449 | +41.6% |
| Amounts receivable within one year | 40/41 | €5,681 | €5,134 | -€547 | -9.6% |
| Trade receivables | 40 | €5,564 | €4,699 | -€865 | -15.6% |
| Other amounts receivable | 41 | €117 | €436 | +€319 | +273% |
| Cash at bank and in hand | 54/58 | €623 | €4,660 | +€4,037 | +648% |
| Deferred charges and accrued income | 490/1 | €1,985 | €1,944 | -€41 | -2.1% |
| Total equity and liabilities | 10/49 | €11,814 | €15,264 | +€3,449 | +29.2% |
| Equity | 10/15 | -€421 | €8,284 | +€8,705 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,421 | €2,284 | +€8,705 | |
| Amounts payable | 17/49 | €12,235 | €6,980 | -€5,256 | -43.0% |
| Amounts payable within one year | 42/48 | €12,235 | €6,980 | -€5,256 | -43.0% |
| Trade debts | 44 | €9,095 | €65 | -€9,030 | -99.3% |
| Suppliers | 440/4 | €9,095 | €65 | -€9,030 | -99.3% |
| Taxes, remuneration and social security | 45 | €3,141 | €6,915 | +€3,774 | +120% |
| Taxes | 450/3 | €3,141 | €3,892 | +€752 | +23.9% |
| Remuneration and social security | 454/9 | - | €3,022 | +€3,022 | |
| Remuneration, social security and pensions | 62 | €3,900 | €6,750 | +€2,850 | +73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | - | -€926 | |
| Other operating charges | 640/8 | €289 | €1,084 | +€795 | +276% |
| Gross operating margin | 9900 | €7,938 | €16,816 | +€8,878 | +112% |
| Operating profit (loss) | 9901 | €2,824 | €8,982 | +€6,158 | +218% |
| Financial income | 75/76B | €13 | €0 | -€12 | -97.8% |
| Recurring financial income | 75 | €13 | €0 | -€12 | -97.8% |
| Financial charges | 65/66B | €418 | €241 | -€178 | -42.4% |
| Recurring financial charges | 65 | €418 | €241 | -€178 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €2,418 | €8,742 | +€6,323 | +261% |
| Income taxes | 67/77 | €127 | €37 | -€90 | -71.2% |
| Profit (loss) for the period | 9904 | €2,292 | €8,705 | +€6,414 | +280% |
| Profit (loss) for the period to be appropriated | 9905 | €2,292 | €8,705 | +€6,414 | +280% |
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 23 October 2026 via checked.be.