BLUE BUILDING BLOCKS: 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 BUILDING BLOCKS
Largest movements
- Receivables within one year -€45,349
down €45,349 (-79.1%), from €57,324 to €11,975
of which Other amounts receivable: -€35,752
- Tangible fixed assets -€16,512
down €16,512 (-3.1%), from €528,871 to €512,360
- Trade debts -€37,722
down €37,722 (-91.5%), from €41,234 to €3,512
- Debts after one year -€30,313
down €30,313 (-9.5%), from €317,999 to €287,686
- Profit (loss) carried forward +€14,041
up €14,041 (+56.2%), from €24,993 to €39,034
- Tax, wage and social debts -€7,507
down €7,507 (-71.2%), from €10,537 to €3,030
- Gross operating margin -€15,280
down €15,280 (-23.3%), from €65,560 to €50,280
- Other operating charges -€3,871
down €3,871 (-28.4%), from €13,646 to €9,775
- Taxes -€856
down €856 (-13.6%), from €6,288 to €5,432
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 | €593,708 | €534,419 | -€59,290 | -10.0% |
| Fixed assets | 21/28 | €528,871 | €512,360 | -€16,512 | -3.1% |
| Tangible fixed assets | 22/27 | €528,871 | €512,360 | -€16,512 | -3.1% |
| Land and buildings | 22 | €528,871 | €512,360 | -€16,512 | -3.1% |
| Current assets | 29/58 | €64,837 | €22,059 | -€42,778 | -66.0% |
| Amounts receivable within one year | 40/41 | €57,324 | €11,975 | -€45,349 | -79.1% |
| Trade receivables | 40 | €16,586 | €6,989 | -€9,597 | -57.9% |
| Other amounts receivable | 41 | €40,737 | €4,986 | -€35,752 | -87.8% |
| Cash at bank and in hand | 54/58 | €7,513 | €10,084 | +€2,571 | +34.2% |
| Total equity and liabilities | 10/49 | €593,708 | €534,419 | -€59,290 | -10.0% |
| Equity | 10/15 | €144,993 | €159,034 | +€14,041 | +9.7% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,993 | €39,034 | +€14,041 | +56.2% |
| Amounts payable | 17/49 | €448,715 | €375,384 | -€73,331 | -16.3% |
| Amounts payable after more than one year | 17 | €317,999 | €287,686 | -€30,313 | -9.5% |
| Financial debts | 170/4 | €317,999 | €287,686 | -€30,313 | -9.5% |
| Amounts payable within one year | 42/48 | €127,729 | €84,992 | -€42,736 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €29,942 | €30,313 | +€371 | +1.2% |
| Trade debts | 44 | €41,234 | €3,512 | -€37,722 | -91.5% |
| Suppliers | 440/4 | €41,234 | €3,512 | -€37,722 | -91.5% |
| Taxes, remuneration and social security | 45 | €10,537 | €3,030 | -€7,507 | -71.2% |
| Taxes | 450/3 | €10,537 | €3,030 | -€7,507 | -71.2% |
| Other amounts payable | 47/48 | €46,016 | €48,137 | +€2,122 | +4.6% |
| Accrued charges and deferred income | 492/3 | €2,988 | €2,706 | -€282 | -9.4% |
| Remuneration, social security and pensions | 62 | - | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,494 | €16,512 | +€18 | +0.1% |
| Other operating charges | 640/8 | €13,646 | €9,775 | -€3,871 | -28.4% |
| Gross operating margin | 9900 | €65,560 | €50,280 | -€15,280 | -23.3% |
| Operating profit (loss) | 9901 | €35,420 | €23,824 | -€11,596 | -32.7% |
| Financial charges | 65/66B | €4,853 | €4,351 | -€502 | -10.3% |
| Recurring financial charges | 65 | €4,853 | €4,351 | -€502 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €30,567 | €19,473 | -€11,094 | -36.3% |
| Income taxes | 67/77 | €6,288 | €5,432 | -€856 | -13.6% |
| Profit (loss) for the period | 9904 | €24,279 | €14,041 | -€10,238 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,279 | €14,041 | -€10,238 | -42.2% |
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 27 October 2026 via checked.be.