BLIMP: 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.
BLIMP
Largest movements
- Cash +€46,372
up €46,372 (+129%), from €35,922 to €82,294
mainly Depreciation (+€32,528) and Receivables within one year (+€11,061)
- Tangible fixed assets -€36,456
down €36,456 (-39.7%), from €91,811 to €55,355
of which Furniture and vehicles: -€32,389
- Receivables within one year -€11,061
down €11,061 (-28.7%), from €38,555 to €27,494
of which Trade receivables: -€6,178
- Debts after one year -€9,692
down €9,692 (-100%), from €9,692 to €0
- Reserves +€6,618
up €6,618 (+19.0%), from €34,874 to €41,492
of which Distributable reserves: +€6,618
- Tax, wage and social debts +€2,626
up €2,626 (+10.2%), from €25,663 to €28,288
of which Remuneration and social security: +€1,434
- Gross operating margin +€15,021
up €15,021 (+12.5%), from €120,543 to €135,564
- Taxes +€4,144
up €4,144 (+1,201%), from €345 to €4,489
- Depreciation -€3,334
down €3,334 (-9.3%), from €35,862 to €32,528
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 | €172,313 | €171,332 | -€981 | -0.6% |
| Fixed assets | 21/28 | €91,811 | €55,355 | -€36,456 | -39.7% |
| Tangible fixed assets | 22/27 | €91,811 | €55,355 | -€36,456 | -39.7% |
| Land and buildings | 22 | €7,253 | €8,275 | +€1,022 | +14.1% |
| Plant, machinery and equipment | 23 | €18,697 | €13,608 | -€5,089 | -27.2% |
| Furniture and vehicles | 24 | €65,861 | €33,471 | -€32,389 | -49.2% |
| Current assets | 29/58 | €80,503 | €115,977 | +€35,475 | +44.1% |
| Amounts receivable within one year | 40/41 | €38,555 | €27,494 | -€11,061 | -28.7% |
| Trade receivables | 40 | €30,500 | €24,322 | -€6,178 | -20.3% |
| Other amounts receivable | 41 | €8,055 | €3,172 | -€4,883 | -60.6% |
| Cash at bank and in hand | 54/58 | €35,922 | €82,294 | +€46,372 | +129% |
| Deferred charges and accrued income | 490/1 | €6,026 | €6,190 | +€164 | +2.7% |
| Total equity and liabilities | 10/49 | €172,313 | €171,332 | -€981 | -0.6% |
| Equity | 10/15 | €117,195 | €123,813 | +€6,618 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,874 | €41,492 | +€6,618 | +19.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,014 | €39,632 | +€6,618 | +20.0% |
| Profit (loss) carried forward | 14 | €76,121 | €76,121 | = | 0.0% |
| Amounts payable | 17/49 | €55,118 | €47,519 | -€7,599 | -13.8% |
| Amounts payable after more than one year | 17 | €9,692 | €0 | -€9,692 | -100% |
| Financial debts | 170/4 | €9,692 | €0 | -€9,692 | -100% |
| Amounts payable within one year | 42/48 | €45,426 | €47,519 | +€2,093 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €11,054 | €9,692 | -€1,362 | -12.3% |
| Trade debts | 44 | €8,052 | €9,503 | +€1,451 | +18.0% |
| Suppliers | 440/4 | €8,052 | €9,503 | +€1,451 | +18.0% |
| Taxes, remuneration and social security | 45 | €25,663 | €28,288 | +€2,626 | +10.2% |
| Taxes | 450/3 | €10,109 | €11,300 | +€1,191 | +11.8% |
| Remuneration and social security | 454/9 | €15,553 | €16,988 | +€1,434 | +9.2% |
| Other amounts payable | 47/48 | €658 | €36 | -€622 | -94.5% |
| Remuneration, social security and pensions | 62 | €89,742 | €90,053 | +€311 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,862 | €32,528 | -€3,334 | -9.3% |
| Other operating charges | 640/8 | €1,072 | €1,463 | +€392 | +36.6% |
| Gross operating margin | 9900 | €120,543 | €135,564 | +€15,021 | +12.5% |
| Operating profit (loss) | 9901 | -€6,132 | €11,520 | +€17,652 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +13,050% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +13,050% |
| Financial charges | 65/66B | €526 | €415 | -€111 | -21.1% |
| Recurring financial charges | 65 | €526 | €415 | -€111 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,659 | €11,107 | +€17,766 | |
| Income taxes | 67/77 | €345 | €4,489 | +€4,144 | +1,201% |
| Profit (loss) for the period | 9904 | -€7,004 | €6,618 | +€13,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,004 | €6,618 | +€13,621 |
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 14 October 2026 via checked.be.