BLONDIAU & PARTNERS: 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.
BLONDIAU & PARTNERS
Largest movements
- Cash +€5,134
up €5,134 (+36.2%), from €14,165 to €19,298
mainly Net result for the year (+€22,853) and Depreciation (+€6,124)
- Tangible fixed assets -€3,768
down €3,768 (-31.1%), from €12,107 to €8,339
of which Furniture and vehicles: -€3,537
- Intangible fixed assets +€2,000
new in 2025: €2,000
- Receivables within one year -€1,152
down €1,152 (-6.7%), from €17,224 to €16,072
of which Trade receivables: -€993
- Profit (loss) carried forward +€2,853
up €2,853 (+13.9%), from €20,461 to €23,314
- Debts after one year -€2,573
no longer reported in 2025 (was €2,573)
- Accrued charges and deferred income +€1,000
up €1,000 (+4.2%), from €24,000 to €25,000
- Financial charges -€808
down €808 (-77.7%), from €1,040 to €232
- Depreciation -€783
down €783 (-11.3%), from €6,907 to €6,124
- Financial income +€550
up €550 (+103%), from €533 to €1,084
- Taxes +€457
up €457 (+5.6%), from €8,166 to €8,623
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.
Derived cash bridge
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 | €71,496 | €74,048 | +€2,553 | +3.6% |
| Fixed assets | 21/28 | €12,107 | €10,339 | -€1,768 | -14.6% |
| Intangible fixed assets | 21 | - | €2,000 | +€2,000 | |
| Tangible fixed assets | 22/27 | €12,107 | €8,339 | -€3,768 | -31.1% |
| Furniture and vehicles | 24 | €11,638 | €8,101 | -€3,537 | -30.4% |
| Other tangible fixed assets | 26 | €469 | €238 | -€231 | -49.3% |
| Current assets | 29/58 | €59,388 | €63,709 | +€4,321 | +7.3% |
| Amounts receivable after more than one year | 29 | €28,000 | €28,000 | = | 0.0% |
| Other amounts receivable | 291 | €28,000 | €28,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,224 | €16,072 | -€1,152 | -6.7% |
| Trade receivables | 40 | €17,065 | €16,072 | -€993 | -5.8% |
| Other amounts receivable | 41 | €158 | - | -€158 | |
| Cash at bank and in hand | 54/58 | €14,165 | €19,298 | +€5,134 | +36.2% |
| Deferred charges and accrued income | 490/1 | - | €339 | +€339 | |
| Total equity and liabilities | 10/49 | €71,496 | €74,048 | +€2,553 | +3.6% |
| Equity | 10/15 | €24,461 | €27,314 | +€2,853 | +11.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,461 | €23,314 | +€2,853 | +13.9% |
| Amounts payable | 17/49 | €47,035 | €46,734 | -€301 | -0.6% |
| Amounts payable after more than one year | 17 | €2,573 | - | -€2,573 | |
| Financial debts | 170/4 | €2,573 | - | -€2,573 | |
| Amounts payable within one year | 42/48 | €20,462 | €21,734 | +€1,272 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €2,776 | €2,573 | -€203 | -7.3% |
| Trade debts | 44 | - | €465 | +€465 | |
| Suppliers | 440/4 | - | €465 | +€465 | |
| Taxes, remuneration and social security | 45 | €15,793 | €16,358 | +€565 | +3.6% |
| Taxes | 450/3 | €15,793 | €16,358 | +€565 | +3.6% |
| Other amounts payable | 47/48 | €1,893 | €2,338 | +€445 | +23.5% |
| Accrued charges and deferred income | 492/3 | €24,000 | €25,000 | +€1,000 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,907 | €6,124 | -€783 | -11.3% |
| Other operating charges | 640/8 | €6,561 | €6,752 | +€191 | +2.9% |
| Gross operating margin | 9900 | €43,461 | €43,501 | +€40 | +0.1% |
| Operating profit (loss) | 9901 | €29,993 | €30,625 | +€632 | +2.1% |
| Financial income | 75/76B | €533 | €1,084 | +€550 | +103% |
| Recurring financial income | 75 | €533 | €1,084 | +€550 | +103% |
| Financial charges | 65/66B | €1,040 | €232 | -€808 | -77.7% |
| Recurring financial charges | 65 | €1,040 | €232 | -€808 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €29,486 | €31,477 | +€1,990 | +6.8% |
| Income taxes | 67/77 | €8,166 | €8,623 | +€457 | +5.6% |
| Profit (loss) for the period | 9904 | €21,320 | €22,853 | +€1,534 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,320 | €22,853 | +€1,534 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.