BLOMME BART: what changed
Two fiscal 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.
BLOMME BART
Largest movements
- Tangible fixed assets -€14,804
down €14,804 (-36.8%), from €40,251 to €25,447
- Cash -€7,552
down €7,552 (-16.9%), from €44,788 to €37,236
mainly Net result for the year (-€15,979) and Receivables within one year (-€6,134)
- Receivables within one year +€6,134
up €6,134 (+98.1%), from €6,251 to €12,385
of which Other amounts receivable: +€6,809
- Stocks and contracts -€1,230
down €1,230 (-5.3%), from €23,377 to €22,147
- Profit (loss) carried forward -€15,979
down €15,979 (-23.5%), from -€67,955 to -€83,934
- Debts after one year -€3,634
down €3,634 (-11.0%), from €33,053 to €29,419
- Trade debts +€1,300
up €1,300 (+13.4%), from €9,666 to €10,965
- Gross operating margin -€16,928
down €16,928 (-34.2%), from €49,482 to €32,554
- Staff costs -€4,660
down €4,660 (-14.1%), from €33,078 to €28,418
- Depreciation -€548
down €548 (-3.4%), from €15,972 to €15,424
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 | €116,694 | €99,341 | -€17,353 | -14.9% |
| Fixed assets | 21/28 | €40,251 | €25,447 | -€14,804 | -36.8% |
| Tangible fixed assets | 22/27 | €40,251 | €25,447 | -€14,804 | -36.8% |
| Plant, machinery and equipment | 23 | €19,146 | €12,661 | -€6,485 | -33.9% |
| Leasing and similar rights | 25 | €15,568 | €9,663 | -€5,905 | -37.9% |
| Other tangible fixed assets | 26 | €5,537 | €3,123 | -€2,414 | -43.6% |
| Current assets | 29/58 | €76,442 | €73,893 | -€2,549 | -3.3% |
| Stocks and contracts in progress | 3 | €23,377 | €22,147 | -€1,230 | -5.3% |
| Stocks | 30/36 | €23,377 | €22,147 | -€1,230 | -5.3% |
| Amounts receivable within one year | 40/41 | €6,251 | €12,385 | +€6,134 | +98.1% |
| Trade receivables | 40 | €675 | €0 | -€675 | -100.0% |
| Other amounts receivable | 41 | €5,576 | €12,385 | +€6,809 | +122.1% |
| Cash at bank and in hand | 54/58 | €44,788 | €37,236 | -€7,552 | -16.9% |
| Deferred charges and accrued income | 490/1 | €2,026 | €2,126 | +€100 | +4.9% |
| Total equity and liabilities | 10/49 | €116,694 | €99,341 | -€17,353 | -14.9% |
| Equity | 10/15 | €63,645 | €47,666 | -€15,979 | -25.1% |
| Contributions | 10/11 | €131,600 | €131,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,955 | -€83,934 | -€15,979 | -23.5% |
| Amounts payable | 17/49 | €53,049 | €51,675 | -€1,374 | -2.6% |
| Amounts payable after more than one year | 17 | €33,053 | €29,419 | -€3,634 | -11.0% |
| Financial debts | 170/4 | €33,053 | €29,419 | -€3,634 | -11.0% |
| Amounts payable within one year | 42/48 | €19,996 | €22,256 | +€2,260 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €3,498 | €3,634 | +€136 | +3.9% |
| Trade debts | 44 | €9,666 | €10,965 | +€1,300 | +13.4% |
| Suppliers | 440/4 | €9,666 | €10,965 | +€1,300 | +13.4% |
| Taxes, remuneration and social security | 45 | €6,832 | €7,657 | +€824 | +12.1% |
| Taxes | 450/3 | €4,960 | €5,129 | +€169 | +3.4% |
| Remuneration and social security | 454/9 | €1,873 | €2,527 | +€655 | +35.0% |
| Remuneration, social security and pensions | 62 | €33,078 | €28,418 | -€4,660 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,972 | €15,424 | -€548 | -3.4% |
| Other operating charges | 640/8 | €3,122 | €3,525 | +€403 | +12.9% |
| Gross operating margin | 9900 | €49,482 | €32,554 | -€16,928 | -34.2% |
| Operating profit (loss) | 9901 | -€2,690 | -€14,813 | -€12,123 | -450.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -74.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -74.4% |
| Financial charges | 65/66B | €1,402 | €1,167 | -€236 | -16.8% |
| Recurring financial charges | 65 | €1,402 | €1,167 | -€236 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,092 | -€15,979 | -€11,887 | -290.5% |
| Profit (loss) for the period | 9904 | -€4,092 | -€15,979 | -€11,887 | -290.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,092 | -€15,979 | -€11,887 | -290.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.