BLOESEM: 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.
BLOESEM
Largest movements
- Tangible fixed assets -€22,517
down €22,517 (-9.1%), from €247,300 to €224,783
of which Land and buildings: -€247,300
- Current investments +€12,000
up €12,000 (+52.1%), from €23,050 to €35,050
- Cash +€10,461
up €10,461 (+95.0%), from €11,012 to €21,473
mainly Depreciation (+€27,259) and Net result for the year (+€22,120)
- Receivables within one year +€9,920
up €9,920 (+64.3%), from €15,428 to €25,348
of which Trade receivables: +€6,516
- Profit (loss) carried forward +€22,120
up €22,120 (+33.0%), from €67,073 to €89,193
- Accrued charges and deferred income -€11,068
down €11,068 (-65.8%), from €16,810 to €5,742
- Debts after one year -€9,727
down €9,727 (-6.7%), from €145,317 to €135,590
- Trade debts +€8,341
up €8,341 (+27.9%), from €29,946 to €38,287
- Gross operating margin +€7,003
up €7,003 (+12.7%), from €55,286 to €62,289
- Depreciation +€6,857
up €6,857 (+33.6%), from €20,401 to €27,259
- Financial charges -€2,252
down €2,252 (-30.5%), from €7,373 to €5,121
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 | €299,084 | €308,647 | +€9,562 | +3.2% |
| Fixed assets | 21/28 | €248,350 | €225,833 | -€22,517 | -9.1% |
| Tangible fixed assets | 22/27 | €247,300 | €224,783 | -€22,517 | -9.1% |
| Land and buildings | 22 | €247,300 | - | -€247,300 | |
| Furniture and vehicles | 24 | - | €4,253 | +€4,253 | |
| Other tangible fixed assets | 26 | - | €220,530 | +€220,530 | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €50,735 | €82,814 | +€32,080 | +63.2% |
| Amounts receivable within one year | 40/41 | €15,428 | €25,348 | +€9,920 | +64.3% |
| Trade receivables | 40 | €15,428 | €21,943 | +€6,516 | +42.2% |
| Other amounts receivable | 41 | - | €3,404 | +€3,404 | |
| Current investments | 50/53 | €23,050 | €35,050 | +€12,000 | +52.1% |
| Cash at bank and in hand | 54/58 | €11,012 | €21,473 | +€10,461 | +95.0% |
| Deferred charges and accrued income | 490/1 | €1,245 | €943 | -€302 | -24.3% |
| Total equity and liabilities | 10/49 | €299,084 | €308,647 | +€9,562 | +3.2% |
| Equity | 10/15 | €72,073 | €94,193 | +€22,120 | +30.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,073 | €89,193 | +€22,120 | +33.0% |
| Amounts payable | 17/49 | €227,011 | €214,454 | -€12,557 | -5.5% |
| Amounts payable after more than one year | 17 | €145,317 | €135,590 | -€9,727 | -6.7% |
| Financial debts | 170/4 | €145,317 | €135,590 | -€9,727 | -6.7% |
| Amounts payable within one year | 42/48 | €64,885 | €73,122 | +€8,238 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €9,729 | €9,727 | -€2 | 0.0% |
| Trade debts | 44 | €29,946 | €38,287 | +€8,341 | +27.9% |
| Suppliers | 440/4 | €29,946 | €38,287 | +€8,341 | +27.9% |
| Taxes, remuneration and social security | 45 | €22,614 | €25,108 | +€2,494 | +11.0% |
| Taxes | 450/3 | €19,514 | €25,108 | +€5,594 | +28.7% |
| Remuneration and social security | 454/9 | €3,100 | - | -€3,100 | |
| Other amounts payable | 47/48 | €2,596 | - | -€2,596 | |
| Accrued charges and deferred income | 492/3 | €16,810 | €5,742 | -€11,068 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,401 | €27,259 | +€6,857 | +33.6% |
| Other operating charges | 640/8 | €528 | €1,071 | +€543 | +102.8% |
| Gross operating margin | 9900 | €55,286 | €62,289 | +€7,003 | +12.7% |
| Operating profit (loss) | 9901 | €34,357 | €33,960 | -€398 | -1.2% |
| Financial income | 75/76B | €47 | - | -€47 | |
| Recurring financial income | 75 | €47 | - | -€47 | |
| Financial charges | 65/66B | €7,373 | €5,121 | -€2,252 | -30.5% |
| Recurring financial charges | 65 | €7,373 | €5,121 | -€2,252 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €27,031 | €28,839 | +€1,808 | +6.7% |
| Income taxes | 67/77 | €6,522 | €6,719 | +€197 | +3.0% |
| Profit (loss) for the period | 9904 | €20,509 | €22,120 | +€1,611 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,509 | €22,120 | +€1,611 | +7.9% |
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 9 October 2026 via checked.be.