Blue C: 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.
Blue C
Largest movements
- Deferred charges and accrued income -€1,500
down €1,500 (-100.0%), from €1,500 to €0
- Cash +€748
up €748 (+29.4%), from €2,544 to €3,292
mainly Deferred charges and accrued income (+€1,500) and Depreciation (+€286)
- Profit (loss) carried forward -€848
down €848 (-11.0%), from -€7,683 to -€8,531
- Other operating charges -€385
down €385 (-72.0%), from €535 to €150
- Gross operating margin +€88
up €88 (+4.5%), from -€1,955 to -€1,867
- Financial charges -€65
down €65 (-59.1%), from €110 to €45
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 | €55,862 | €55,013 | -€848 | -1.5% |
| Formation expenses | 20 | €336 | €49 | -€286 | -85.3% |
| Current assets | 29/58 | €55,526 | €54,964 | -€562 | -1.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,482 | €1,672 | +€190 | +12.8% |
| Other amounts receivable | 41 | €1,482 | €1,672 | +€190 | +12.8% |
| Cash at bank and in hand | 54/58 | €2,544 | €3,292 | +€748 | +29.4% |
| Deferred charges and accrued income | 490/1 | €1,500 | €0 | -€1,500 | -100.0% |
| Total equity and liabilities | 10/49 | €55,862 | €55,013 | -€848 | -1.5% |
| Equity | 10/15 | €53,817 | €52,969 | -€848 | -1.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,683 | -€8,531 | -€848 | -11.0% |
| Amounts payable | 17/49 | €2,045 | €2,045 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,773 | €2,045 | +€271 | +15.3% |
| Other amounts payable | 47/48 | €1,773 | €2,045 | +€271 | +15.3% |
| Accrued charges and deferred income | 492/3 | €271 | €0 | -€271 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €286 | +€0 | 0.0% |
| Other operating charges | 640/8 | €535 | €150 | -€385 | -72.0% |
| Gross operating margin | 9900 | -€1,955 | -€1,867 | +€88 | +4.5% |
| Operating profit (loss) | 9901 | -€2,777 | -€2,303 | +€473 | +17.0% |
| Financial income | 75/76B | €1,500 | €1,500 | = | 0.0% |
| Recurring financial income | 75 | €1,500 | €1,500 | = | 0.0% |
| Financial charges | 65/66B | €110 | €45 | -€65 | -59.1% |
| Recurring financial charges | 65 | €110 | €45 | -€65 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,387 | -€848 | +€538 | +38.8% |
| Profit (loss) for the period | 9904 | -€1,387 | -€848 | +€538 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,387 | -€848 | +€538 | +38.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.