BLOMMAERT: 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.
What changed
BLOMMAERT
NACE 46.620, Wholesale of machine tools
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.1m
2024 · €148,353-€1.3m
Equity
€1.7m
2024 · €2.8m-€1.1m
Cash
€95,216
2024 · €351,138-€255,922
Balance sheet total
€9.3m
2024 · €11.5m-€2.1m
Largest movements
Assets
- Receivables within one year -€857,120
down €857,120 (-19.7%), from €4.4m to €3.5m
of which Trade receivables: -€772,307
- Tangible fixed assets -€790,188
down €790,188 (-28.4%), from €2.8m to €2.0m
of which Leasing and similar rights: -€495,141
- Cash -€255,922
down €255,922 (-72.9%), from €351,138 to €95,216
mainly Trade debts (-€1.3m) and Net result for the year (-€1.1m)
- Stocks and contracts -€240,826
down €240,826 (-6.9%), from €3.5m to €3.2m
of which Stocks: -€265,734
Equity and liabilities
- Trade debts -€1.3m
down €1.3m (-45.4%), from €2.9m to €1.6m
- Reserves -€1.1m
down €1.1m (-42.8%), from €2.6m to €1.5m
of which Distributable reserves: -€1.1m
- Short-term financial debts +€691,540
up €691,540 (+98.7%), from €700,703 to €1.4m
- Advances received +€464,857
up €464,857 (+18.2%), from €2.6m to €3.0m
- Current portion of long-term debt -€295,250
down €295,250 (-40.9%), from €722,519 to €427,270
Income statement
- Turnover -€7.0m
down €7.0m (-32.9%), from €21.3m to €14.3m
- Goods and materials -€3.8m
down €3.8m (-40.5%), from €9.5m to €5.6m
of which Purchases: -€3.5m
- Services and other goods -€1.4m
down €1.4m (-25.9%), from €5.2m to €3.9m
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.
Result 2024
€148,353
Turnover
-€7.0m
Other operating income
-€82,871
Goods and materials
+€3.8m
Services and other goods
+€1.4m
Staff costs
+€73,300
Depreciation
-€43,301
Write-downs
-€5,092
Provisions
+€13,779
Other operating charges
-€466
Other operating items
+€297,335
Financial income
+€41,870
Financial charges
+€49,712
Taxes
+€193,813
Result 2025
-€1.1m
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.
From operations
-€123,523
Investment
-€378,633
Financing
+€246,234
Cash 2024
€351,138
From operations (derived)
-€123,523
Net result for the year
-€1.1m
Depreciation
+€1.2m
Stocks and contracts
+€240,826
Receivables within one year
+€857,120
Deferred charges and accrued income
+€3,407
Provisions
-€14,875
Trade debts
-€1.3m
Tax, wage and social debts
-€245,920
Advances received
+€464,857
Accrued charges and deferred income
-€166,105
Investment (derived)
-€378,633
Investment in fixed assets (net)
-€378,633
Financing
+€246,234
Debts after one year
-€189,505
Current portion of long-term debt
-€295,250
Short-term financial debts
+€691,540
Contributions, distributions and other
+€39,448
Cash 2025
€95,216
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,478,746 | €9,340,742 | -€2.1m | -18.6% |
| Fixed assets | 21/28 | €3,209,372 | €2,428,644 | -€780,728 | -24.3% |
| Intangible fixed assets | 21 | €323,580 | €434,461 | +€110,882 | +34.3% |
| Tangible fixed assets | 22/27 | €2,784,370 | €1,994,182 | -€790,188 | -28.4% |
| Land and buildings | 22 | €1,234 | €119 | -€1,115 | -90.4% |
| Plant, machinery and equipment | 23 | €1,081,026 | €905,057 | -€175,969 | -16.3% |
| Furniture and vehicles | 24 | €377,295 | €330,536 | -€46,759 | -12.4% |
| Leasing and similar rights | 25 | €722,870 | €227,728 | -€495,141 | -68.5% |
| Other tangible fixed assets | 26 | €601,945 | €530,742 | -€71,204 | -11.8% |
| Financial fixed assets | 28 | €101,422 | €0 | -€101,422 | -100.0% |
| Other financial fixed assets | 284/8 | €101,422 | €0 | -€101,422 | -100.0% |
| Amounts receivable and cash guarantees | 285/8 | €101,422 | €0 | -€101,422 | -100.0% |
| Current assets | 29/58 | €8,269,374 | €6,912,098 | -€1.4m | -16.4% |
| Stocks and contracts in progress | 3 | €3,489,124 | €3,248,297 | -€240,826 | -6.9% |
| Stocks | 30/36 | €3,149,739 | €2,884,006 | -€265,734 | -8.4% |
| Raw materials and consumables | 30/31 | €269,705 | €250,377 | -€19,328 | -7.2% |
| Goods purchased for resale | 34 | €2,880,035 | €2,633,629 | -€246,406 | -8.6% |
| Contracts in progress | 37 | €339,384 | €364,291 | +€24,907 | +7.3% |
| Amounts receivable within one year | 40/41 | €4,360,349 | €3,503,229 | -€857,120 | -19.7% |
| Trade receivables | 40 | €3,727,134 | €2,954,827 | -€772,307 | -20.7% |
| Other amounts receivable | 41 | €633,215 | €548,401 | -€84,813 | -13.4% |
| Cash at bank and in hand | 54/58 | €351,138 | €95,216 | -€255,922 | -72.9% |
| Deferred charges and accrued income | 490/1 | €68,763 | €65,356 | -€3,407 | -5.0% |
| Total equity and liabilities | 10/49 | €11,478,746 | €9,340,742 | -€2.1m | -18.6% |
| Equity | 10/15 | €2,801,707 | €1,714,563 | -€1.1m | -38.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,633,251 | €1,506,658 | -€1.1m | -42.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €2,627,101 | €1,500,508 | -€1.1m | -42.9% |
| Investment grants | 15 | €106,956 | €146,405 | +€39,448 | +36.9% |
| Provisions and deferred taxes | 16 | €54,403 | €39,528 | -€14,875 | -27.3% |
| Provisions for liabilities and charges | 160/5 | €54,403 | €39,528 | -€14,875 | -27.3% |
| Other liabilities and charges | 164/5 | €54,403 | €39,528 | -€14,875 | -27.3% |
| Amounts payable | 17/49 | €8,622,636 | €7,586,651 | -€1.0m | -12.0% |
| Amounts payable after more than one year | 17 | €711,156 | €521,651 | -€189,505 | -26.6% |
| Financial debts | 170/4 | €711,156 | €521,651 | -€189,505 | -26.6% |
| Leasing and similar obligations | 172 | €189,194 | €25,637 | -€163,557 | -86.4% |
| Credit institutions | 173 | €521,962 | €496,015 | -€25,947 | -5.0% |
| Amounts payable within one year | 42/48 | €7,745,375 | €7,065,000 | -€680,375 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €722,519 | €427,270 | -€295,250 | -40.9% |
| Financial debts | 43 | €700,703 | €1,392,243 | +€691,540 | +98.7% |
| Credit institutions | 430/8 | €700,703 | €1,392,243 | +€691,540 | +98.7% |
| Trade debts | 44 | €2,855,855 | €1,560,253 | -€1.3m | -45.4% |
| Suppliers | 440/4 | €2,855,855 | €1,560,253 | -€1.3m | -45.4% |
| Advances received on contracts in progress | 46 | €2,553,796 | €3,018,653 | +€464,857 | +18.2% |
| Taxes, remuneration and social security | 45 | €912,501 | €666,581 | -€245,920 | -27.0% |
| Taxes | 450/3 | €313,865 | €154,144 | -€159,721 | -50.9% |
| Remuneration and social security | 454/9 | €598,636 | €512,438 | -€86,198 | -14.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €166,105 | €0 | -€166,105 | -100.0% |
| Operating income | 70/76A | €21,501,042 | €14,545,245 | -€7.0m | -32.4% |
| Turnover | 70 | €21,295,518 | €14,295,180 | -€7.0m | -32.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€32,483 | €24,907 | +€57,390 | |
| Other operating income | 74 | €238,007 | €155,135 | -€82,871 | -34.8% |
| Non-recurring operating income | 76A | €0 | €70,022 | +€70,022 | |
| Operating charges | 60/66A | €21,124,585 | €15,729,128 | -€5.4m | -25.5% |
| Goods for resale, raw materials and consumables | 60 | €9,463,441 | €5,633,215 | -€3.8m | -40.5% |
| Purchases | 600/8 | €8,907,866 | €5,367,481 | -€3.5m | -39.7% |
| Change in stocks: decrease (increase) | 609 | €555,575 | €265,734 | -€289,842 | -52.2% |
| Services and other goods | 61 | €5,246,896 | €3,889,808 | -€1.4m | -25.9% |
| Remuneration, social security and pensions | 62 | €4,986,314 | €4,913,014 | -€73,300 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,116,060 | €1,159,361 | +€43,301 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,092 | +€5,092 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,096 | -€14,875 | -€13,779 | -1257.2% |
| Other operating charges | 640/8 | €37,074 | €37,540 | +€466 | +1.3% |
| Non-recurring operating charges | 66A | €275,896 | €105,973 | -€169,923 | -61.6% |
| Operating profit (loss) | 9901 | €376,457 | -€1,183,883 | -€1.6m | |
| Financial income | 75/76B | €38,509 | €80,379 | +€41,870 | +108.7% |
| Recurring financial income | 75 | €38,509 | €80,379 | +€41,870 | +108.7% |
| Income from current assets | 751 | €9,459 | €6,966 | -€2,492 | -26.3% |
| Other financial income | 752/9 | €29,050 | €73,412 | +€44,362 | +152.7% |
| Financial charges | 65/66B | €147,892 | €98,181 | -€49,712 | -33.6% |
| Recurring financial charges | 65 | €147,892 | €98,181 | -€49,712 | -33.6% |
| Debt charges | 650 | €125,251 | €72,017 | -€53,234 | -42.5% |
| Other financial charges | 652/9 | €22,641 | €26,164 | +€3,523 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €267,073 | -€1,201,685 | -€1.5m | |
| Income taxes | 67/77 | €118,720 | -€75,093 | -€193,813 | |
| Taxes | 670/3 | €144,039 | €3,893 | -€140,146 | -97.3% |
| Tax adjustments and reversals of tax provisions | 77 | €25,319 | €78,986 | +€53,667 | +212.0% |
| Profit (loss) for the period | 9904 | €148,353 | -€1,126,593 | -€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €148,353 | -€1,126,593 | -€1.3m |
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 12 October 2026 via checked.be.