BLUE CASTLE EVENTS: what changed
What changed
BLUE CASTLE EVENTS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€17,392
2024 · -€47,077+€64,468
Equity
€138,538
2024 · -€298,854+€437,392
Cash
€12,208
2024 · €18,372-€6,164
Balance sheet total
€746,737
2024 · €748,709-€1,972
Largest movements
Assets
- Receivables within one year +€47,638
up €47,638 (+119%), from €39,939 to €87,576
of which Trade receivables: +€49,307
- Tangible fixed assets -€39,365
down €39,365 (-7.1%), from €555,146 to €515,781
of which Furniture and vehicles: -€20,765
- Deferred charges and accrued income +€17,121
up €17,121 (+43.3%), from €39,568 to €56,688
- Intangible fixed assets -€11,177
down €11,177 (-29.1%), from €38,412 to €27,235
- Current investments -€9,903
down €9,903 (-19.7%), from €50,187 to €40,284
Equity and liabilities
- Debts after one year -€478,560
down €478,560 (-63.9%), from €749,315 to €270,754
- Contributions +€420,000
up €420,000 (+2,100%), from €20,000 to €440,000
- Accrued charges and deferred income +€50,262
up €50,262 (+48.3%), from €104,079 to €154,341
- Current portion of long-term debt -€24,105
down €24,105 (-28.7%), from €84,000 to €59,895
- Profit (loss) carried forward +€17,392
up €17,392 (+5.5%), from -€318,854 to -€301,462
Income statement
- Turnover +€185,649
up €185,649 (+22.8%), from €815,511 to €1.0m
- Goods and materials +€101,434
up €101,434 (+19.5%), from €521,453 to €622,887
of which Purchases: +€105,551
- Services and other goods +€43,940
up €43,940 (+23.6%), from €186,416 to €230,356
- Depreciation -€15,493
down €15,493 (-15.5%), from €100,266 to €84,772
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€47,077
Turnover
+€185,649
Other operating income
+€1,875
Goods and materials
-€101,434
Services and other goods
-€43,940
Staff costs
+€7,242
Depreciation
+€15,493
Write-downs
+€1,778
Other operating charges
-€2,495
Other operating items
-€1,266
Financial income
+€567
Financial charges
+€1,156
Taxes
-€158
Result 2025
€17,392
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€100,260
Investment
-€23,494
Financing
-€82,930
Cash 2024
€18,372
From operations (derived)
+€100,260
Net result for the year
+€17,392
Depreciation
+€84,772
Stocks and contracts
-€713
Receivables within one year
-€47,638
Deferred charges and accrued income
-€17,121
Trade debts
+€8,360
Tax, wage and social debts
+€4,945
Accrued charges and deferred income
+€50,262
Investment (derived)
-€23,494
Investment in fixed assets (net)
-€33,397
Current investments
+€9,903
Financing
-€82,930
Debts after one year
-€478,560
Current portion of long-term debt
-€24,105
Short-term financial debts
-€265
Contributions, distributions and other
+€420,000
Cash 2025
€12,208
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,709 | €746,737 | -€1,972 | -0.3% |
| Formation expenses | 20 | €1,247 | €413 | -€833 | -66.9% |
| Fixed assets | 21/28 | €593,558 | €543,016 | -€50,542 | -8.5% |
| Intangible fixed assets | 21 | €38,412 | €27,235 | -€11,177 | -29.1% |
| Tangible fixed assets | 22/27 | €555,146 | €515,781 | -€39,365 | -7.1% |
| Plant, machinery and equipment | 23 | €29,480 | €17,239 | -€12,241 | -41.5% |
| Furniture and vehicles | 24 | €74,026 | €53,261 | -€20,765 | -28.1% |
| Other tangible fixed assets | 26 | €451,639 | €445,280 | -€6,359 | -1.4% |
| Current assets | 29/58 | €153,904 | €203,308 | +€49,404 | +32.1% |
| Stocks and contracts in progress | 3 | €5,838 | €6,551 | +€713 | +12.2% |
| Stocks | 30/36 | €5,838 | €6,551 | +€713 | +12.2% |
| Goods purchased for resale | 34 | €5,838 | €6,551 | +€713 | +12.2% |
| Amounts receivable within one year | 40/41 | €39,939 | €87,576 | +€47,638 | +119% |
| Trade receivables | 40 | €37,638 | €86,945 | +€49,307 | +131% |
| Other amounts receivable | 41 | €2,300 | €631 | -€1,669 | -72.6% |
| Current investments | 50/53 | €50,187 | €40,284 | -€9,903 | -19.7% |
| Other investments | 51/53 | €50,187 | €40,284 | -€9,903 | -19.7% |
| Cash at bank and in hand | 54/58 | €18,372 | €12,208 | -€6,164 | -33.6% |
| Deferred charges and accrued income | 490/1 | €39,568 | €56,688 | +€17,121 | +43.3% |
| Total equity and liabilities | 10/49 | €748,709 | €746,737 | -€1,972 | -0.3% |
| Equity | 10/15 | -€298,854 | €138,538 | +€437,392 | |
| Contributions | 10/11 | €20,000 | €440,000 | +€420,000 | +2,100% |
| Profit (loss) carried forward | 14 | -€318,854 | -€301,462 | +€17,392 | +5.5% |
| Amounts payable | 17/49 | €1,047,563 | €608,199 | -€439,363 | -41.9% |
| Amounts payable after more than one year | 17 | €749,315 | €270,754 | -€478,560 | -63.9% |
| Other amounts payable | 178/9 | €749,315 | €270,754 | -€478,560 | -63.9% |
| Amounts payable within one year | 42/48 | €194,169 | €183,104 | -€11,065 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €84,000 | €59,895 | -€24,105 | -28.7% |
| Financial debts | 43 | €355 | €90 | -€265 | -74.7% |
| Credit institutions | 430/8 | €355 | €90 | -€265 | -74.7% |
| Trade debts | 44 | €103,229 | €111,588 | +€8,360 | +8.1% |
| Suppliers | 440/4 | €103,229 | €111,588 | +€8,360 | +8.1% |
| Taxes, remuneration and social security | 45 | €6,285 | €11,231 | +€4,945 | +78.7% |
| Taxes | 450/3 | €2,871 | €3,633 | +€761 | +26.5% |
| Remuneration and social security | 454/9 | €3,414 | €7,598 | +€4,184 | +123% |
| Other amounts payable | 47/48 | €300 | €300 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €104,079 | €154,341 | +€50,262 | +48.3% |
| Operating income | 70/76A | €817,686 | €1,005,211 | +€187,524 | +22.9% |
| Turnover | 70 | €815,511 | €1,001,160 | +€185,649 | +22.8% |
| Other operating income | 74 | €2,176 | €4,051 | +€1,875 | +86.2% |
| Operating charges | 60/66A | €852,103 | €976,724 | +€124,621 | +14.6% |
| Goods for resale, raw materials and consumables | 60 | €521,453 | €622,887 | +€101,434 | +19.5% |
| Purchases | 600/8 | €518,049 | €623,600 | +€105,551 | +20.4% |
| Change in stocks: decrease (increase) | 609 | €3,404 | -€713 | -€4,117 | |
| Services and other goods | 61 | €186,416 | €230,356 | +€43,940 | +23.6% |
| Remuneration, social security and pensions | 62 | €40,516 | €33,273 | -€7,242 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,266 | €84,772 | -€15,493 | -15.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,778 | €0 | -€1,778 | -100% |
| Other operating charges | 640/8 | €1,674 | €4,169 | +€2,495 | +149% |
| Non-recurring operating charges | 66A | €0 | €1,266 | +€1,266 | |
| Operating profit (loss) | 9901 | -€34,417 | €28,487 | +€62,903 | |
| Financial income | 75/76B | €330 | €896 | +€567 | +172% |
| Recurring financial income | 75 | €330 | €896 | +€567 | +172% |
| Income from current assets | 751 | €189 | €138 | -€51 | -27.0% |
| Other financial income | 752/9 | €141 | €758 | +€618 | +439% |
| Financial charges | 65/66B | €12,949 | €11,793 | -€1,156 | -8.9% |
| Recurring financial charges | 65 | €12,949 | €11,793 | -€1,156 | -8.9% |
| Debt charges | 650 | €12,717 | €10,909 | -€1,808 | -14.2% |
| Other financial charges | 652/9 | €232 | €884 | +€652 | +281% |
| Profit (loss) for the period before taxes | 9903 | -€47,036 | €17,590 | +€64,626 | |
| Income taxes | 67/77 | €41 | €199 | +€158 | +391% |
| Taxes | 670/3 | €41 | €199 | +€158 | +391% |
| Profit (loss) for the period | 9904 | -€47,077 | €17,392 | +€64,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,077 | €17,392 | +€64,468 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.