Blue-C: 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-C
Largest movements
- Cash +€13,554
up €13,554 (+136%), from €9,994 to €23,548
mainly Net result for the year (+€8,217) and Receivables within one year (+€4,229)
- Receivables within one year -€4,229
down €4,229 (-38.4%), from €11,000 to €6,771
of which Other amounts receivable: -€5,075
- Intangible fixed assets +€1,578
new in 2025: €1,578
- Deferred charges and accrued income +€990
new in 2025: €990
- Profit (loss) carried forward +€8,217
up €8,217 (+142%), from €5,795 to €14,012
- Tax, wage and social debts +€3,807
up €3,807 (+16,736%), from €23 to €3,830
- Gross operating margin +€2,620
up €2,620 (+41.2%), from €6,365 to €8,985
- Depreciation +€222
new in 2025: €222
- Other operating charges -€92
down €92 (-17.0%), from €537 to €446
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 | €20,994 | €32,887 | +€11,893 | +56.6% |
| Fixed assets | 21/28 | - | €1,578 | +€1,578 | |
| Intangible fixed assets | 21 | - | €1,578 | +€1,578 | |
| Current assets | 29/58 | €20,994 | €31,309 | +€10,315 | +49.1% |
| Amounts receivable within one year | 40/41 | €11,000 | €6,771 | -€4,229 | -38.4% |
| Trade receivables | 40 | €5,925 | €6,771 | +€846 | +14.3% |
| Other amounts receivable | 41 | €5,075 | €0 | -€5,075 | -100% |
| Cash at bank and in hand | 54/58 | €9,994 | €23,548 | +€13,554 | +136% |
| Deferred charges and accrued income | 490/1 | - | €990 | +€990 | |
| Total equity and liabilities | 10/49 | €20,994 | €32,887 | +€11,893 | +56.6% |
| Equity | 10/15 | €20,795 | €29,012 | +€8,217 | +39.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,795 | €14,012 | +€8,217 | +142% |
| Amounts payable | 17/49 | €199 | €3,875 | +€3,676 | +1,846% |
| Amounts payable within one year | 42/48 | €199 | €3,875 | +€3,676 | +1,846% |
| Trade debts | 44 | €176 | €45 | -€132 | -74.7% |
| Suppliers | 440/4 | €176 | €45 | -€132 | -74.7% |
| Taxes, remuneration and social security | 45 | €23 | €3,830 | +€3,807 | +16,736% |
| Taxes | 450/3 | €23 | €3,830 | +€3,807 | +16,736% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €222 | +€222 | |
| Other operating charges | 640/8 | €537 | €446 | -€92 | -17.0% |
| Gross operating margin | 9900 | €6,365 | €8,985 | +€2,620 | +41.2% |
| Operating profit (loss) | 9901 | €5,828 | €8,317 | +€2,490 | +42.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €33 | €100 | +€68 | +209% |
| Recurring financial charges | 65 | €33 | €100 | +€68 | +209% |
| Profit (loss) for the period before taxes | 9903 | €5,795 | €8,217 | +€2,422 | +41.8% |
| Profit (loss) for the period | 9904 | €5,795 | €8,217 | +€2,422 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,795 | €8,217 | +€2,422 | +41.8% |
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 16 October 2026 via checked.be.