BLOEMBAR: 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.
BLOEMBAR
Largest movements
- Cash -€12,948
down €12,948 (-18.5%), from €70,091 to €57,142
mainly Other debts (-€30,680) and Investment in fixed assets (net) (-€15,179)
- Tangible fixed assets +€3,959
up €3,959 (+8.5%), from €46,673 to €50,632
of which Furniture and vehicles: +€10,186
- Receivables within one year -€3,049
down €3,049 (-27.2%), from €11,217 to €8,168
of which Trade receivables: -€7,104
- Other debts -€30,680
down €30,680 (-100.0%), from €30,680 to €0
- Tax, wage and social debts +€12,008
up €12,008 (+42.6%), from €28,192 to €40,200
of which Remuneration and social security: +€9,385
- Advances received -€9,260
down €9,260 (-17.9%), from €51,784 to €42,523
- Reserves +€7,253
new in 2025: €7,253
- Current portion of long-term debt +€5,521
new in 2025: €5,521
- Gross operating margin +€36,765
up €36,765 (+18.8%), from €195,151 to €231,916
- Staff costs +€29,334
up €29,334 (+20.6%), from €142,668 to €172,002
- Taxes -€6,137
down €6,137 (-56.3%), from €10,893 to €4,756
- Financial charges -€2,910
down €2,910 (-42.7%), from €6,818 to €3,908
- Depreciation +€2,419
up €2,419 (+27.6%), from €8,764 to €11,183
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.
Cash bridge derived
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 | €167,110 | €152,561 | -€14,549 | -8.7% |
| Fixed assets | 21/28 | €52,108 | €56,104 | +€3,995 | +7.7% |
| Tangible fixed assets | 22/27 | €46,673 | €50,632 | +€3,959 | +8.5% |
| Plant, machinery and equipment | 23 | €1,740 | €1,970 | +€230 | +13.2% |
| Furniture and vehicles | 24 | €5,197 | €15,383 | +€10,186 | +196.0% |
| Other tangible fixed assets | 26 | €39,735 | €33,278 | -€6,457 | -16.3% |
| Financial fixed assets | 28 | €5,436 | €5,472 | +€36 | +0.7% |
| Current assets | 29/58 | €115,002 | €96,457 | -€18,545 | -16.1% |
| Stocks and contracts in progress | 3 | €31,175 | €29,970 | -€1,205 | -3.9% |
| Stocks | 30/36 | €31,175 | €29,970 | -€1,205 | -3.9% |
| Amounts receivable within one year | 40/41 | €11,217 | €8,168 | -€3,049 | -27.2% |
| Trade receivables | 40 | €7,104 | €0 | -€7,104 | -100.0% |
| Other amounts receivable | 41 | €4,113 | €8,168 | +€4,055 | +98.6% |
| Cash at bank and in hand | 54/58 | €70,091 | €57,142 | -€12,948 | -18.5% |
| Deferred charges and accrued income | 490/1 | €2,519 | €1,177 | -€1,342 | -53.3% |
| Total equity and liabilities | 10/49 | €167,110 | €152,561 | -€14,549 | -8.7% |
| Equity | 10/15 | €45,000 | €52,253 | +€7,253 | +16.1% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | - | €7,253 | +€7,253 | |
| Distributable reserves | 133 | - | €7,253 | +€7,253 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,110 | €100,308 | -€21,802 | -17.9% |
| Amounts payable after more than one year | 17 | - | €2,378 | +€2,378 | |
| Financial debts | 170/4 | - | €2,378 | +€2,378 | |
| Amounts payable within one year | 42/48 | €122,110 | €97,930 | -€24,180 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,521 | +€5,521 | |
| Trade debts | 44 | €11,455 | €9,686 | -€1,769 | -15.4% |
| Suppliers | 440/4 | €11,455 | €9,686 | -€1,769 | -15.4% |
| Advances received on contracts in progress | 46 | €51,784 | €42,523 | -€9,260 | -17.9% |
| Taxes, remuneration and social security | 45 | €28,192 | €40,200 | +€12,008 | +42.6% |
| Taxes | 450/3 | €18,059 | €20,681 | +€2,623 | +14.5% |
| Remuneration and social security | 454/9 | €10,133 | €19,519 | +€9,385 | +92.6% |
| Other amounts payable | 47/48 | €30,680 | €0 | -€30,680 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €142,668 | €172,002 | +€29,334 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,764 | €11,183 | +€2,419 | +27.6% |
| Other operating charges | 640/8 | €3,641 | €2,250 | -€1,390 | -38.2% |
| Non-recurring operating charges | 66A | - | €30,600 | +€30,600 | |
| Gross operating margin | 9900 | €195,151 | €231,916 | +€36,765 | +18.8% |
| Operating profit (loss) | 9901 | €40,079 | €15,881 | -€24,198 | -60.4% |
| Financial income | 75/76B | €36 | €36 | +€0 | +1.1% |
| Recurring financial income | 75 | €36 | €36 | +€0 | +1.1% |
| Financial charges | 65/66B | €6,818 | €3,908 | -€2,910 | -42.7% |
| Recurring financial charges | 65 | €6,818 | €3,908 | -€2,910 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €33,297 | €12,009 | -€21,288 | -63.9% |
| Income taxes | 67/77 | €10,893 | €4,756 | -€6,137 | -56.3% |
| Profit (loss) for the period | 9904 | €22,405 | €7,253 | -€15,152 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,405 | €7,253 | -€15,152 | -67.6% |
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 11 October 2026 via checked.be.