BLEUS TOM: 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.
BLEUS TOM
Largest movements
- Current investments +€107,577
up €107,577 (+35.9%), from €300,000 to €407,577
- Receivables within one year -€30,549
down €30,549 (-51.0%), from €59,848 to €29,299
of which Trade receivables: -€37,147
- Reserves +€94,829
up €94,829 (+21.1%), from €448,370 to €543,199
- Debts after one year -€13,519
down €13,519 (-13.6%), from €99,399 to €85,880
- Tax, wage and social debts -€9,558
down €9,558 (-47.4%), from €20,166 to €10,608
- Other operating charges -€9,017
down €9,017 (-83.5%), from €10,794 to €1,777
- Gross operating margin -€6,107
down €6,107 (-4.1%), from €150,217 to €144,110
- Depreciation -€4,968
down €4,968 (-26.4%), from €18,843 to €13,875
- Financial income +€3,942
up €3,942 (+111.9%), from €3,523 to €7,465
- Taxes +€1,621
up €1,621 (+4.5%), from €36,200 to €37,821
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 | €619,971 | €691,430 | +€71,459 | +11.5% |
| Fixed assets | 21/28 | €210,665 | €210,116 | -€548 | -0.3% |
| Tangible fixed assets | 22/27 | €210,665 | €210,116 | -€548 | -0.3% |
| Land and buildings | 22 | €207,576 | €196,633 | -€10,943 | -5.3% |
| Plant, machinery and equipment | 23 | €484 | €4,427 | +€3,943 | +815.0% |
| Furniture and vehicles | 24 | €2,605 | €9,056 | +€6,451 | +247.7% |
| Current assets | 29/58 | €409,307 | €481,314 | +€72,007 | +17.6% |
| Amounts receivable within one year | 40/41 | €59,848 | €29,299 | -€30,549 | -51.0% |
| Trade receivables | 40 | €59,522 | €22,375 | -€37,147 | -62.4% |
| Other amounts receivable | 41 | €326 | €6,925 | +€6,598 | +2022.7% |
| Current investments | 50/53 | €300,000 | €407,577 | +€107,577 | +35.9% |
| Cash at bank and in hand | 54/58 | €45,975 | €44,350 | -€1,625 | -3.5% |
| Deferred charges and accrued income | 490/1 | €3,483 | €87 | -€3,396 | -97.5% |
| Total equity and liabilities | 10/49 | €619,971 | €691,430 | +€71,459 | +11.5% |
| Equity | 10/15 | €466,970 | €561,799 | +€94,829 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €448,370 | €543,199 | +€94,829 | +21.1% |
| Distributable reserves | 133 | €448,370 | €543,199 | +€94,829 | +21.1% |
| Amounts payable | 17/49 | €153,002 | €129,631 | -€23,371 | -15.3% |
| Amounts payable after more than one year | 17 | €99,399 | €85,880 | -€13,519 | -13.6% |
| Financial debts | 170/4 | €99,399 | €85,880 | -€13,519 | -13.6% |
| Amounts payable within one year | 42/48 | €52,141 | €42,786 | -€9,354 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €17,030 | €13,519 | -€3,511 | -20.6% |
| Trade debts | 44 | €2,095 | €1,674 | -€421 | -20.1% |
| Suppliers | 440/4 | €2,095 | €1,674 | -€421 | -20.1% |
| Taxes, remuneration and social security | 45 | €20,166 | €10,608 | -€9,558 | -47.4% |
| Taxes | 450/3 | €20,166 | €10,608 | -€9,558 | -47.4% |
| Other amounts payable | 47/48 | €12,849 | €16,985 | +€4,136 | +32.2% |
| Accrued charges and deferred income | 492/3 | €1,463 | €965 | -€497 | -34.0% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,843 | €13,875 | -€4,968 | -26.4% |
| Other operating charges | 640/8 | €10,794 | €1,777 | -€9,017 | -83.5% |
| Gross operating margin | 9900 | €150,217 | €144,110 | -€6,107 | -4.1% |
| Operating profit (loss) | 9901 | €120,580 | €128,457 | +€7,877 | +6.5% |
| Financial income | 75/76B | €3,523 | €7,465 | +€3,942 | +111.9% |
| Recurring financial income | 75 | €3,523 | €7,465 | +€3,942 | +111.9% |
| Financial charges | 65/66B | €2,640 | €3,272 | +€632 | +24.0% |
| Recurring financial charges | 65 | €2,640 | €3,272 | +€632 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €121,463 | €132,650 | +€11,188 | +9.2% |
| Income taxes | 67/77 | €36,200 | €37,821 | +€1,621 | +4.5% |
| Profit (loss) for the period | 9904 | €85,263 | €94,829 | +€9,567 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,263 | €94,829 | +€9,567 | +11.2% |
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.