BLUE BEAN: 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.
BLUE BEAN
Largest movements
- Cash -€9,485
down €9,485 (-7.4%), from €127,991 to €118,506
mainly Trade debts (-€15,326) and Net result for the year (-€2,606)
- Receivables within one year -€6,439
down €6,439 (-37.3%), from €17,267 to €10,828
of which Trade receivables: -€13,676
- Tangible fixed assets -€3,722
down €3,722 (-2.4%), from €156,450 to €152,728
of which Land and buildings: -€3,709
- Trade debts -€15,326
down €15,326 (-86.8%), from €17,660 to €2,334
- Gross operating margin -€30,778
down €30,778 (-79.5%), from €38,706 to €7,928
- Taxes -€8,581
down €8,581 (-98.3%), from €8,731 to €151
- Financial charges +€2,133
up €2,133 (+56.1%), from €3,803 to €5,935
- Depreciation -€420
down €420 (-10.1%), from €4,142 to €3,722
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 | €302,118 | €282,489 | -€19,628 | -6.5% |
| Fixed assets | 21/28 | €156,450 | €152,728 | -€3,722 | -2.4% |
| Tangible fixed assets | 22/27 | €156,450 | €152,728 | -€3,722 | -2.4% |
| Land and buildings | 22 | €156,436 | €152,728 | -€3,709 | -2.4% |
| Furniture and vehicles | 24 | €13 | - | -€13 | |
| Current assets | 29/58 | €145,668 | €129,762 | -€15,906 | -10.9% |
| Amounts receivable within one year | 40/41 | €17,267 | €10,828 | -€6,439 | -37.3% |
| Trade receivables | 40 | €14,167 | €491 | -€13,676 | -96.5% |
| Other amounts receivable | 41 | €3,100 | €10,337 | +€7,237 | +233% |
| Cash at bank and in hand | 54/58 | €127,991 | €118,506 | -€9,485 | -7.4% |
| Deferred charges and accrued income | 490/1 | €410 | €428 | +€18 | +4.3% |
| Total equity and liabilities | 10/49 | €302,118 | €282,489 | -€19,628 | -6.5% |
| Equity | 10/15 | €205,683 | €203,077 | -€2,606 | -1.3% |
| Contributions | 10/11 | €9,700 | €9,700 | = | 0.0% |
| Reserves | 13 | €157,030 | €157,030 | = | 0.0% |
| Distributable reserves | 133 | €157,030 | €157,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,953 | €36,347 | -€2,606 | -6.7% |
| Amounts payable | 17/49 | €96,435 | €79,412 | -€17,023 | -17.7% |
| Amounts payable within one year | 42/48 | €96,435 | €79,412 | -€17,023 | -17.7% |
| Trade debts | 44 | €17,660 | €2,334 | -€15,326 | -86.8% |
| Suppliers | 440/4 | €17,660 | €2,334 | -€15,326 | -86.8% |
| Taxes, remuneration and social security | 45 | €7,900 | €5,418 | -€2,482 | -31.4% |
| Taxes | 450/3 | €7,900 | €5,418 | -€2,482 | -31.4% |
| Other amounts payable | 47/48 | €70,875 | €71,660 | +€786 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,142 | €3,722 | -€420 | -10.1% |
| Other operating charges | 640/8 | €781 | €743 | -€38 | -4.9% |
| Gross operating margin | 9900 | €38,706 | €7,928 | -€30,778 | -79.5% |
| Operating profit (loss) | 9901 | €33,783 | €3,463 | -€30,320 | -89.7% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €3,803 | €5,935 | +€2,133 | +56.1% |
| Recurring financial charges | 65 | €3,803 | €5,935 | +€2,133 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | €29,981 | -€2,455 | -€32,436 | |
| Income taxes | 67/77 | €8,731 | €151 | -€8,581 | -98.3% |
| Profit (loss) for the period | 9904 | €21,249 | -€2,606 | -€23,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,249 | -€2,606 | -€23,855 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.