BLOEM & BLAD: 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.
BLOEM & BLAD
Largest movements
- Tangible fixed assets -€14,252
down €14,252 (-11.2%), from €127,387 to €113,135
of which Land and buildings: -€15,449
- Deferred charges and accrued income -€4,663
down €4,663 (-77.1%), from €6,051 to €1,388
- Receivables within one year +€3,769
up €3,769 (+95.2%), from €3,960 to €7,729
of which Other amounts receivable: +€3,319
- Debts after one year -€17,617
down €17,617 (-17.2%), from €102,663 to €85,046
- Trade debts +€2,883
up €2,883 (+26.2%), from €11,014 to €13,897
- Gross operating margin +€2,225
up €2,225 (+8.5%), from €26,265 to €28,490
- Depreciation +€1,658
up €1,658 (+8.0%), from €20,709 to €22,367
- Financial charges -€326
down €326 (-11.7%), from €2,791 to €2,465
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 | €174,732 | €161,262 | -€13,470 | -7.7% |
| Fixed assets | 21/28 | €127,387 | €113,135 | -€14,252 | -11.2% |
| Tangible fixed assets | 22/27 | €127,387 | €113,135 | -€14,252 | -11.2% |
| Land and buildings | 22 | €92,497 | €77,048 | -€15,449 | -16.7% |
| Plant, machinery and equipment | 23 | €34,890 | €35,807 | +€918 | +2.6% |
| Furniture and vehicles | 24 | - | €279 | +€279 | |
| Current assets | 29/58 | €47,345 | €48,127 | +€782 | +1.7% |
| Stocks and contracts in progress | 3 | €17,976 | €18,305 | +€329 | +1.8% |
| Stocks | 30/36 | €17,976 | €18,305 | +€329 | +1.8% |
| Amounts receivable within one year | 40/41 | €3,960 | €7,729 | +€3,769 | +95.2% |
| Trade receivables | 40 | €3,060 | €3,510 | +€450 | +14.7% |
| Other amounts receivable | 41 | €900 | €4,219 | +€3,319 | +369% |
| Cash at bank and in hand | 54/58 | €19,357 | €20,705 | +€1,347 | +7.0% |
| Deferred charges and accrued income | 490/1 | €6,051 | €1,388 | -€4,663 | -77.1% |
| Total equity and liabilities | 10/49 | €174,732 | €161,262 | -€13,470 | -7.7% |
| Equity | 10/15 | €42,387 | €43,958 | +€1,571 | +3.7% |
| Reserves | 13 | €42,100 | €43,600 | +€1,500 | +3.6% |
| Distributable reserves | 133 | €42,100 | €43,600 | +€1,500 | +3.6% |
| Profit (loss) carried forward | 14 | €287 | €358 | +€71 | +24.8% |
| Amounts payable | 17/49 | €132,345 | €117,303 | -€15,041 | -11.4% |
| Amounts payable after more than one year | 17 | €102,663 | €85,046 | -€17,617 | -17.2% |
| Financial debts | 170/4 | €102,663 | €85,046 | -€17,617 | -17.2% |
| Amounts payable within one year | 42/48 | €29,681 | €32,257 | +€2,576 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €17,345 | €17,667 | +€323 | +1.9% |
| Trade debts | 44 | €11,014 | €13,897 | +€2,883 | +26.2% |
| Suppliers | 440/4 | €11,014 | €13,897 | +€2,883 | +26.2% |
| Taxes, remuneration and social security | 45 | €687 | €693 | +€6 | +0.9% |
| Taxes | 450/3 | €687 | €693 | +€6 | +0.9% |
| Other amounts payable | 47/48 | €635 | - | -€635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,709 | €22,367 | +€1,658 | +8.0% |
| Other operating charges | 640/8 | €1,616 | €1,719 | +€103 | +6.4% |
| Gross operating margin | 9900 | €26,265 | €28,490 | +€2,225 | +8.5% |
| Operating profit (loss) | 9901 | €3,940 | €4,404 | +€464 | +11.8% |
| Financial income | 75/76B | €47 | €107 | +€60 | +128% |
| Recurring financial income | 75 | €47 | €107 | +€60 | +128% |
| Financial charges | 65/66B | €2,791 | €2,465 | -€326 | -11.7% |
| Recurring financial charges | 65 | €2,791 | €2,465 | -€326 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €1,196 | €2,046 | +€850 | +71.1% |
| Income taxes | 67/77 | €190 | €475 | +€285 | +150% |
| Profit (loss) for the period | 9904 | €1,006 | €1,571 | +€565 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,006 | €1,571 | +€565 | +56.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.