Blue CaCao: 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 CaCao
Largest movements
- Financial fixed assets +€203,304
new in 2025: €203,304
- Cash -€92,197
down €92,197 (-81.3%), from €113,449 to €21,252
mainly Investment in fixed assets (net) (-€214,561) and Contributions, distributions and other (-€145,000)
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year -€15,943
down €15,943 (-63.0%), from €25,291 to €9,347
of which Trade receivables: -€15,592
- Tangible fixed assets +€10,319
new in 2025: €10,319
- Other debts +€237,821
up €237,821 (+799%), from €29,750 to €267,571
- Profit (loss) carried forward -€99,334
down €99,334 (-99.9%), from €99,453 to €119
- Tax, wage and social debts +€18,478
up €18,478 (+287%), from €6,430 to €24,908
- Gross operating margin -€12,186
down €12,186 (-17.2%), from €71,026 to €58,841
- Taxes -€2,894
down €2,894 (-20.0%), from €14,493 to €11,599
- Financial income -€1,824
down €1,824 (-77.2%), from €2,364 to €540
- Depreciation +€938
new in 2025: €938
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 | €138,740 | €294,599 | +€155,859 | +112% |
| Fixed assets | 21/28 | - | €213,623 | +€213,623 | |
| Tangible fixed assets | 22/27 | - | €10,319 | +€10,319 | |
| Furniture and vehicles | 24 | - | €10,319 | +€10,319 | |
| Financial fixed assets | 28 | - | €203,304 | +€203,304 | |
| Current assets | 29/58 | €138,740 | €80,976 | -€57,764 | -41.6% |
| Amounts receivable within one year | 40/41 | €25,291 | €9,347 | -€15,943 | -63.0% |
| Trade receivables | 40 | €15,730 | €138 | -€15,592 | -99.1% |
| Other amounts receivable | 41 | €9,561 | €9,209 | -€351 | -3.7% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €113,449 | €21,252 | -€92,197 | -81.3% |
| Deferred charges and accrued income | 490/1 | - | €376 | +€376 | |
| Total equity and liabilities | 10/49 | €138,740 | €294,599 | +€155,859 | +112% |
| Equity | 10/15 | €101,453 | €2,119 | -€99,334 | -97.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,453 | €119 | -€99,334 | -99.9% |
| Amounts payable | 17/49 | €37,286 | €292,479 | +€255,193 | +684% |
| Amounts payable within one year | 42/48 | €37,286 | €292,479 | +€255,193 | +684% |
| Trade debts | 44 | €1,107 | - | -€1,107 | |
| Suppliers | 440/4 | €1,107 | - | -€1,107 | |
| Taxes, remuneration and social security | 45 | €6,430 | €24,908 | +€18,478 | +287% |
| Taxes | 450/3 | €6,430 | €24,908 | +€18,478 | +287% |
| Other amounts payable | 47/48 | €29,750 | €267,571 | +€237,821 | +799% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €938 | +€938 | |
| Other operating charges | 640/8 | €1,102 | €667 | -€435 | -39.5% |
| Gross operating margin | 9900 | €71,026 | €58,841 | -€12,186 | -17.2% |
| Operating profit (loss) | 9901 | €69,925 | €57,236 | -€12,689 | -18.1% |
| Financial income | 75/76B | €2,364 | €540 | -€1,824 | -77.2% |
| Recurring financial income | 75 | €2,364 | €540 | -€1,824 | -77.2% |
| Financial charges | 65/66B | €908 | €511 | -€398 | -43.8% |
| Recurring financial charges | 65 | €908 | €511 | -€398 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €71,380 | €57,265 | -€14,116 | -19.8% |
| Income taxes | 67/77 | €14,493 | €11,599 | -€2,894 | -20.0% |
| Profit (loss) for the period | 9904 | €56,888 | €45,666 | -€11,222 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,888 | €45,666 | -€11,222 | -19.7% |
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 23 October 2026 via checked.be.