BLOMME KIM: 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.
BLOMME KIM
Largest movements
- Cash -€94,843
down €94,843 (-67.9%), from €139,598 to €44,755
mainly Contributions, distributions and other (-€225,000) and Debts after one year (-€7,350)
- Tangible fixed assets -€10,639
down €10,639 (-32.4%), from €32,848 to €22,209
- Reserves -€163,794
down €163,794 (-75.8%), from €215,979 to €52,184
- Other debts +€63,912
up €63,912 (+3,185%), from €2,007 to €65,918
- Debts after one year -€7,350
down €7,350 (-45.5%), from €16,167 to €8,816
- Gross operating margin -€9,179
down €9,179 (-9.1%), from €101,394 to €92,214
- Taxes -€2,307
down €2,307 (-9.8%), from €23,510 to €21,204
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,738 | €155,241 | -€105,497 | -40.5% |
| Fixed assets | 21/28 | €59,348 | €48,695 | -€10,653 | -18.0% |
| Tangible fixed assets | 22/27 | €32,848 | €22,209 | -€10,639 | -32.4% |
| Furniture and vehicles | 24 | €32,848 | €22,209 | -€10,639 | -32.4% |
| Financial fixed assets | 28 | €26,500 | €26,486 | -€14 | -0.1% |
| Current assets | 29/58 | €201,390 | €106,546 | -€94,843 | -47.1% |
| Amounts receivable within one year | 40/41 | €61,792 | €61,792 | = | 0.0% |
| Other amounts receivable | 41 | €61,792 | €61,792 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €139,598 | €44,755 | -€94,843 | -67.9% |
| Total equity and liabilities | 10/49 | €260,738 | €155,241 | -€105,497 | -40.5% |
| Equity | 10/15 | €234,579 | €70,784 | -€163,794 | -69.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,979 | €52,184 | -€163,794 | -75.8% |
| Distributable reserves | 133 | €215,979 | €52,184 | -€163,794 | -75.8% |
| Amounts payable | 17/49 | €26,159 | €84,457 | +€58,297 | +223% |
| Amounts payable after more than one year | 17 | €16,167 | €8,816 | -€7,350 | -45.5% |
| Financial debts | 170/4 | €16,167 | €8,816 | -€7,350 | -45.5% |
| Amounts payable within one year | 42/48 | €9,993 | €75,641 | +€65,648 | +657% |
| Current portion of amounts payable after more than one year | 42 | €7,165 | €7,350 | +€186 | +2.6% |
| Trade debts | 44 | €311 | €1,168 | +€857 | +275% |
| Suppliers | 440/4 | €311 | €1,168 | +€857 | +275% |
| Taxes, remuneration and social security | 45 | €510 | €1,204 | +€693 | +136% |
| Taxes | 450/3 | €510 | €1,204 | +€693 | +136% |
| Other amounts payable | 47/48 | €2,007 | €65,918 | +€63,912 | +3,185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,639 | €10,639 | = | 0.0% |
| Other operating charges | 640/8 | €578 | €593 | +€14 | +2.5% |
| Gross operating margin | 9900 | €101,394 | €92,214 | -€9,179 | -9.1% |
| Operating profit (loss) | 9901 | €90,176 | €80,982 | -€9,194 | -10.2% |
| Financial income | 75/76B | €1,626 | €1,982 | +€356 | +21.9% |
| Recurring financial income | 75 | €1,626 | €1,982 | +€356 | +21.9% |
| Financial charges | 65/66B | €802 | €555 | -€248 | -30.9% |
| Recurring financial charges | 65 | €802 | €555 | -€248 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €90,999 | €82,409 | -€8,590 | -9.4% |
| Income taxes | 67/77 | €23,510 | €21,204 | -€2,307 | -9.8% |
| Profit (loss) for the period | 9904 | €67,489 | €61,206 | -€6,283 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,489 | €61,206 | -€6,283 | -9.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.