BLOMME-VANDERSWALM: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
BLOMME-VANDERSWALM
Largest movements
- Receivables within one year -€102,882
down €102,882 (-26.8%), from €384,233 to €281,351
of which Trade receivables: -€105,828
- Cash -€10,137
down €10,137 (-55.2%), from €18,362 to €8,225
mainly Trade debts (-€134,426) and Investment in fixed assets (net) (-€30,633)
- Tangible fixed assets +€9,688
up €9,688 (+14.9%), from €65,092 to €74,780
of which Furniture and vehicles: +€21,712
- Trade debts -€134,426
down €134,426 (-74.9%), from €179,578 to €45,152
- Debts after one year +€18,045
up €18,045 (+8.4%), from €214,943 to €232,988
of which Other amounts payable: +€181,669
- Other debts +€6,075
up €6,075 (+56.2%), from €10,805 to €16,880
- Write-downs -€99,897
new in 2025: -€99,897
- Gross operating margin -€91,841
down €91,841 (-31.1%), from €294,971 to €203,130
- Staff costs -€13,917
down €13,917 (-4.9%), from €282,855 to €268,938
- Financial income -€7,617
down €7,617 (-99.5%), from €7,653 to €36
- Depreciation +€3,148
up €3,148 (+17.7%), from €17,797 to €20,945
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €599,035 | €491,887 | -€107,149 | -17.9% |
| Fixed assets | 21/28 | €65,803 | €75,491 | +€9,688 | +14.7% |
| Tangible fixed assets | 22/27 | €65,092 | €74,780 | +€9,688 | +14.9% |
| Land and buildings | 22 | €57,574 | €45,813 | -€11,761 | -20.4% |
| Furniture and vehicles | 24 | €6,527 | €28,239 | +€21,712 | +333% |
| Other tangible fixed assets | 26 | €991 | €728 | -€263 | -26.5% |
| Financial fixed assets | 28 | €711 | €711 | = | 0.0% |
| Current assets | 29/58 | €533,233 | €416,396 | -€116,837 | -21.9% |
| Stocks and contracts in progress | 3 | €125,155 | €121,148 | -€4,006 | -3.2% |
| Stocks | 30/36 | €125,155 | €121,148 | -€4,006 | -3.2% |
| Amounts receivable within one year | 40/41 | €384,233 | €281,351 | -€102,882 | -26.8% |
| Trade receivables | 40 | €378,605 | €272,777 | -€105,828 | -28.0% |
| Other amounts receivable | 41 | €5,628 | €8,574 | +€2,946 | +52.3% |
| Cash at bank and in hand | 54/58 | €18,362 | €8,225 | -€10,137 | -55.2% |
| Deferred charges and accrued income | 490/1 | €5,483 | €5,671 | +€188 | +3.4% |
| Total equity and liabilities | 10/49 | €599,035 | €491,887 | -€107,149 | -17.9% |
| Equity | 10/15 | €166,105 | €167,532 | +€1,427 | +0.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €143,686 | €145,113 | +€1,427 | +1.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,646 | €7,646 | = | 0.0% |
| Distributable reserves | 133 | €132,041 | €133,467 | +€1,427 | +1.1% |
| Profit (loss) carried forward | 14 | -€17,581 | -€17,581 | = | 0.0% |
| Amounts payable | 17/49 | €432,931 | €324,355 | -€108,576 | -25.1% |
| Amounts payable after more than one year | 17 | €214,943 | €232,988 | +€18,045 | +8.4% |
| Financial debts | 170/4 | €214,943 | €51,318 | -€163,624 | -76.1% |
| Other amounts payable | 178/9 | - | €181,669 | +€181,669 | |
| Amounts payable within one year | 42/48 | €217,988 | €91,367 | -€126,621 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,818 | +€5,818 | |
| Financial debts | 43 | €37 | €477 | +€439 | +1,185% |
| Credit institutions | 430/8 | €37 | €477 | +€439 | +1,185% |
| Trade debts | 44 | €179,578 | €45,152 | -€134,426 | -74.9% |
| Suppliers | 440/4 | €179,578 | €45,152 | -€134,426 | -74.9% |
| Taxes, remuneration and social security | 45 | €27,568 | €23,041 | -€4,527 | -16.4% |
| Taxes | 450/3 | €14,957 | €5,451 | -€9,506 | -63.6% |
| Remuneration and social security | 454/9 | €12,611 | €17,590 | +€4,978 | +39.5% |
| Other amounts payable | 47/48 | €10,805 | €16,880 | +€6,075 | +56.2% |
| Non-recurring operating income | 76A | - | €207 | +€207 | |
| Remuneration, social security and pensions | 62 | €282,855 | €268,938 | -€13,917 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,797 | €20,945 | +€3,148 | +17.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€99,897 | -€99,897 | |
| Other operating charges | 640/8 | €7,642 | €4,798 | -€2,843 | -37.2% |
| Gross operating margin | 9900 | €294,971 | €203,130 | -€91,841 | -31.1% |
| Operating profit (loss) | 9901 | -€13,323 | €8,346 | +€21,668 | |
| Financial income | 75/76B | €7,653 | €36 | -€7,617 | -99.5% |
| Recurring financial income | 75 | €7,653 | €36 | -€7,617 | -99.5% |
| Financial charges | 65/66B | €1,991 | €3,881 | +€1,890 | +94.9% |
| Recurring financial charges | 65 | €1,991 | €3,881 | +€1,890 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,661 | €4,501 | +€12,162 | |
| Income taxes | 67/77 | €465 | €3,074 | +€2,609 | +561% |
| Profit (loss) for the period | 9904 | -€8,126 | €1,427 | +€9,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,126 | €1,427 | +€9,553 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.