BLOEM-FARINE: 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-FARINE
Largest movements
- Tangible fixed assets -€29,119
down €29,119 (-11.4%), from €254,331 to €225,213
of which Other tangible fixed assets: -€18,544
- Cash +€14,403
up €14,403 (+145%), from €9,947 to €24,351
mainly Depreciation (+€41,768) and Net result for the year (+€29,413)
- Intangible fixed assets -€3,200
down €3,200 (-11.4%), from €28,157 to €24,957
- Other debts -€75,007
no longer reported in 2025 (was €75,007)
- Trade debts -€34,863
down €34,863 (-54.6%), from €63,840 to €28,977
- Profit (loss) carried forward +€29,413
up €29,413, from -€13,894 to €15,518
- Current portion of long-term debt +€26,559
up €26,559 (+68.8%), from €38,621 to €65,180
- Debts after one year +€19,691
up €19,691 (+14.6%), from €134,582 to €154,274
of which Financial debts: +€33,691
- Gross operating margin +€178,558
up €178,558 (+225%), from €79,296 to €257,854
- Staff costs +€105,698
up €105,698 (+187%), from €56,398 to €162,096
- Depreciation +€15,188
up €15,188 (+57.1%), from €26,580 to €41,768
- Write-downs +€11,201
new in 2025: €11,201
- Taxes +€5,000
new in 2025: €5,000
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 | €308,456 | €290,035 | -€18,421 | -6.0% |
| Fixed assets | 21/28 | €282,489 | €250,170 | -€32,319 | -11.4% |
| Intangible fixed assets | 21 | €28,157 | €24,957 | -€3,200 | -11.4% |
| Tangible fixed assets | 22/27 | €254,331 | €225,213 | -€29,119 | -11.4% |
| Plant, machinery and equipment | 23 | €16,181 | €18,401 | +€2,219 | +13.7% |
| Furniture and vehicles | 24 | €56,616 | €43,822 | -€12,794 | -22.6% |
| Other tangible fixed assets | 26 | €181,534 | €162,990 | -€18,544 | -10.2% |
| Current assets | 29/58 | €25,967 | €39,865 | +€13,898 | +53.5% |
| Stocks and contracts in progress | 3 | €12,899 | €11,760 | -€1,139 | -8.8% |
| Stocks | 30/36 | €12,899 | €11,760 | -€1,139 | -8.8% |
| Amounts receivable within one year | 40/41 | €2,248 | €2,227 | -€21 | -0.9% |
| Trade receivables | 40 | €1,324 | €2,227 | +€903 | +68.2% |
| Other amounts receivable | 41 | €924 | - | -€924 | |
| Cash at bank and in hand | 54/58 | €9,947 | €24,351 | +€14,403 | +145% |
| Deferred charges and accrued income | 490/1 | €872 | €1,527 | +€655 | +75.0% |
| Total equity and liabilities | 10/49 | €308,456 | €290,035 | -€18,421 | -6.0% |
| Equity | 10/15 | -€8,894 | €20,518 | +€29,413 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,894 | €15,518 | +€29,413 | |
| Amounts payable | 17/49 | €317,350 | €269,516 | -€47,834 | -15.1% |
| Amounts payable after more than one year | 17 | €134,582 | €154,274 | +€19,691 | +14.6% |
| Financial debts | 170/4 | €78,226 | €111,917 | +€33,691 | +43.1% |
| Other amounts payable | 178/9 | €56,356 | €42,356 | -€14,000 | -24.8% |
| Amounts payable within one year | 42/48 | €182,411 | €114,994 | -€67,417 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €38,621 | €65,180 | +€26,559 | +68.8% |
| Trade debts | 44 | €63,840 | €28,977 | -€34,863 | -54.6% |
| Suppliers | 440/4 | €63,840 | €28,977 | -€34,863 | -54.6% |
| Taxes, remuneration and social security | 45 | €4,943 | €20,837 | +€15,894 | +322% |
| Taxes | 450/3 | €828 | €6,025 | +€5,197 | +627% |
| Remuneration and social security | 454/9 | €4,115 | €14,812 | +€10,697 | +260% |
| Other amounts payable | 47/48 | €75,007 | - | -€75,007 | |
| Accrued charges and deferred income | 492/3 | €356 | €248 | -€108 | -30.4% |
| Remuneration, social security and pensions | 62 | €56,398 | €162,096 | +€105,698 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,580 | €41,768 | +€15,188 | +57.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,201 | +€11,201 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,660 | - | -€3,660 | |
| Other operating charges | 640/8 | €772 | €494 | -€278 | -36.0% |
| Gross operating margin | 9900 | €79,296 | €257,854 | +€178,558 | +225% |
| Operating profit (loss) | 9901 | -€8,113 | €42,295 | +€50,409 | |
| Financial income | 75/76B | €10 | €4 | -€6 | -61.7% |
| Recurring financial income | 75 | €10 | €4 | -€6 | -61.7% |
| Financial charges | 65/66B | €5,792 | €7,887 | +€2,095 | +36.2% |
| Recurring financial charges | 65 | €5,792 | €7,887 | +€2,095 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,894 | €34,413 | +€48,307 | |
| Income taxes | 67/77 | - | €5,000 | +€5,000 | |
| Profit (loss) for the period | 9904 | -€13,894 | €29,413 | +€43,307 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,894 | €29,413 | +€43,307 |
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 28 October 2026 via checked.be.