BLORIE: 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.
BLORIE
Largest movements
- Cash -€38,782
down €38,782 (-21.4%), from €181,017 to €142,234
- Tangible fixed assets +€26,286
up €26,286 (+13.8%), from €190,475 to €216,761
of which Land and buildings: +€24,419
- Receivables within one year +€9,672
up €9,672 (+59.1%), from €16,368 to €26,039
- Other debts -€8,460
down €8,460 (-15.0%), from €56,465 to €48,005
- Reserves +€8,079
up €8,079 (+4.9%), from €165,013 to €173,092
of which Distributable reserves: +€14,000
- Depreciation +€21,628
up €21,628 (+81.8%), from €26,447 to €48,075
- Gross operating margin +€18,199
up €18,199 (+35.3%), from €51,613 to €69,812
- Other operating charges +€3,448
up €3,448 (+85.6%), from €4,026 to €7,474
- Taxes +€1,110
up €1,110 (+18.7%), from €5,921 to €7,031
From the 2023 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,746 | €386,584 | -€2,162 | -0.6% |
| Fixed assets | 21/28 | €190,475 | €216,761 | +€26,286 | +13.8% |
| Tangible fixed assets | 22/27 | €190,475 | €216,761 | +€26,286 | +13.8% |
| Land and buildings | 22 | €188,204 | €212,623 | +€24,419 | +13.0% |
| Plant, machinery and equipment | 23 | €2,271 | €4,139 | +€1,867 | +82.2% |
| Current assets | 29/58 | €198,271 | €169,823 | -€28,448 | -14.3% |
| Amounts receivable within one year | 40/41 | €16,368 | €26,039 | +€9,672 | +59.1% |
| Other amounts receivable | 41 | €16,368 | €26,039 | +€9,672 | +59.1% |
| Cash at bank and in hand | 54/58 | €181,017 | €142,234 | -€38,782 | -21.4% |
| Deferred charges and accrued income | 490/1 | €886 | €1,549 | +€663 | +74.8% |
| Total equity and liabilities | 10/49 | €388,746 | €386,584 | -€2,162 | -0.6% |
| Equity | 10/15 | €311,414 | €320,277 | +€8,863 | +2.8% |
| Contributions | 10/11 | €105,400 | €105,400 | = | 0.0% |
| Capital | 10 | €105,400 | €105,400 | = | 0.0% |
| Issued capital | 100 | €105,400 | €105,400 | = | 0.0% |
| Reserves | 13 | €165,013 | €173,092 | +€8,079 | +4.9% |
| Non-distributable reserves | 130/1 | €10,540 | €10,540 | = | 0.0% |
| Legal reserve | 130 | €10,540 | €10,540 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,473 | €12,552 | -€5,921 | -32.1% |
| Distributable reserves | 133 | €136,000 | €150,000 | +€14,000 | +10.3% |
| Profit (loss) carried forward | 14 | €41,001 | €41,785 | +€784 | +1.9% |
| Provisions and deferred taxes | 16 | €9,512 | €6,463 | -€3,049 | -32.1% |
| Deferred taxes | 168 | €9,512 | €6,463 | -€3,049 | -32.1% |
| Amounts payable | 17/49 | €67,821 | €59,844 | -€7,976 | -11.8% |
| Amounts payable within one year | 42/48 | €62,526 | €55,035 | -€7,490 | -12.0% |
| Trade debts | 44 | €133 | - | -€133 | |
| Suppliers | 440/4 | €133 | - | -€133 | |
| Taxes, remuneration and social security | 45 | €5,928 | €7,031 | +€1,102 | +18.6% |
| Taxes | 450/3 | €5,928 | €7,031 | +€1,102 | +18.6% |
| Other amounts payable | 47/48 | €56,465 | €48,005 | -€8,460 | -15.0% |
| Accrued charges and deferred income | 492/3 | €5,295 | €4,809 | -€486 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,447 | €48,075 | +€21,628 | +81.8% |
| Other operating charges | 640/8 | €4,026 | €7,474 | +€3,448 | +85.6% |
| Gross operating margin | 9900 | €51,613 | €69,812 | +€18,199 | +35.3% |
| Operating profit (loss) | 9901 | €21,139 | €14,263 | -€6,876 | -32.5% |
| Financial income | 75/76B | €383 | €976 | +€592 | +154.6% |
| Recurring financial income | 75 | €383 | €976 | +€592 | +154.6% |
| Financial charges | 65/66B | €2,292 | €2,393 | +€102 | +4.4% |
| Recurring financial charges | 65 | €2,292 | €2,393 | +€102 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €19,231 | €12,845 | -€6,386 | -33.2% |
| Transfer from deferred taxes | 780 | €2,033 | €3,049 | +€1,016 | +50.0% |
| Income taxes | 67/77 | €5,921 | €7,031 | +€1,110 | +18.7% |
| Profit (loss) for the period | 9904 | €15,342 | €8,863 | -€6,479 | -42.2% |
| Transfer from tax-exempt reserves | 789 | €3,947 | €5,921 | +€1,974 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,290 | €14,784 | -€4,506 | -23.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.