BLOTTIE: 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.
BLOTTIE
Largest movements
- Receivables within one year +€5,793
up €5,793 (+23.7%), from €24,490 to €30,284
of which Trade receivables: +€13,863
- Cash +€2,790
up €2,790 (+13.2%), from €21,214 to €24,004
mainly Net result for the year (+€20,327) and Depreciation (+€8,670)
- Tangible fixed assets -€2,560
down €2,560 (-11.6%), from €22,120 to €19,560
of which Leasing and similar rights: -€7,436
- Deferred charges and accrued income -€863
down €863 (-26.4%), from €3,264 to €2,401
- Tax, wage and social debts +€8,167
up €8,167 (+75.3%), from €10,850 to €19,017
of which Taxes: +€6,667
- Advances received -€6,598
no longer reported in 2025 (was €6,598)
- Debts after one year -€6,167
down €6,167 (-42.1%), from €14,648 to €8,482
- Reserves +€5,000
new in 2025: €5,000
- Other debts +€3,000
up €3,000 (+30.0%), from €10,000 to €13,000
- Gross operating margin +€3,257
up €3,257 (+9.3%), from €34,885 to €38,142
- Taxes +€2,047
up €2,047 (+37.9%), from €5,397 to €7,444
- Financial charges -€1,222
down €1,222 (-54.0%), from €2,263 to €1,041
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 | €71,088 | €76,249 | +€5,160 | +7.3% |
| Fixed assets | 21/28 | €22,120 | €19,560 | -€2,560 | -11.6% |
| Tangible fixed assets | 22/27 | €22,120 | €19,560 | -€2,560 | -11.6% |
| Furniture and vehicles | 24 | €3,030 | €7,907 | +€4,876 | +160.9% |
| Leasing and similar rights | 25 | €19,090 | €11,653 | -€7,436 | -39.0% |
| Current assets | 29/58 | €48,968 | €56,689 | +€7,720 | +15.8% |
| Amounts receivable within one year | 40/41 | €24,490 | €30,284 | +€5,793 | +23.7% |
| Trade receivables | 40 | €7,525 | €21,388 | +€13,863 | +184.2% |
| Other amounts receivable | 41 | €16,965 | €8,895 | -€8,070 | -47.6% |
| Cash at bank and in hand | 54/58 | €21,214 | €24,004 | +€2,790 | +13.2% |
| Deferred charges and accrued income | 490/1 | €3,264 | €2,401 | -€863 | -26.4% |
| Total equity and liabilities | 10/49 | €71,088 | €76,249 | +€5,160 | +7.3% |
| Equity | 10/15 | €20,377 | €27,704 | +€7,327 | +36.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €1,777 | €4,104 | +€2,327 | +130.9% |
| Amounts payable | 17/49 | €50,711 | €48,545 | -€2,166 | -4.3% |
| Amounts payable after more than one year | 17 | €14,648 | €8,482 | -€6,167 | -42.1% |
| Financial debts | 170/4 | €14,648 | €8,482 | -€6,167 | -42.1% |
| Amounts payable within one year | 42/48 | €36,063 | €40,061 | +€3,998 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €6,784 | €6,903 | +€119 | +1.8% |
| Trade debts | 44 | €1,831 | €1,141 | -€690 | -37.7% |
| Suppliers | 440/4 | €1,831 | €1,141 | -€690 | -37.7% |
| Advances received on contracts in progress | 46 | €6,598 | - | -€6,598 | |
| Taxes, remuneration and social security | 45 | €10,850 | €19,017 | +€8,167 | +75.3% |
| Taxes | 450/3 | €7,850 | €14,517 | +€6,667 | +84.9% |
| Remuneration and social security | 454/9 | €3,000 | €4,500 | +€1,500 | +50.0% |
| Other amounts payable | 47/48 | €10,000 | €13,000 | +€3,000 | +30.0% |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,319 | €8,670 | +€351 | +4.2% |
| Other operating charges | 640/8 | €1,240 | €1,277 | +€37 | +3.0% |
| Gross operating margin | 9900 | €34,885 | €38,142 | +€3,257 | +9.3% |
| Operating profit (loss) | 9901 | €25,326 | €28,196 | +€2,870 | +11.3% |
| Financial income | 75/76B | €574 | €616 | +€41 | +7.2% |
| Recurring financial income | 75 | €574 | €616 | +€41 | +7.2% |
| Financial charges | 65/66B | €2,263 | €1,041 | -€1,222 | -54.0% |
| Recurring financial charges | 65 | €2,263 | €1,041 | -€1,222 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €23,637 | €27,770 | +€4,133 | +17.5% |
| Income taxes | 67/77 | €5,397 | €7,444 | +€2,047 | +37.9% |
| Profit (loss) for the period | 9904 | €18,241 | €20,327 | +€2,086 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,241 | €20,327 | +€2,086 | +11.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.