BLUE CONCEPTION: 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 CONCEPTION
Largest movements
- Cash +€14,098
up €14,098 (+22258.4%), from €63 to €14,162
mainly Debts after one year (+€31,118) and Net result for the year (+€28,846)
- Receivables within one year +€6,237
new in 2025: €6,237
- Intangible fixed assets +€2,189
new in 2025: €2,189
- Tangible fixed assets +€338
new in 2025: €338
- Other debts -€39,902
no longer reported in 2025 (was €39,902)
- Debts after one year +€31,118
new in 2025: €31,118
- Profit (loss) carried forward +€28,846
up €28,846 (+47.5%), from -€60,691 to -€31,845
- Trade debts +€2,639
new in 2025: €2,639
- Tax, wage and social debts +€722
new in 2025: €722
- Gross operating margin +€31,735
up €31,735, from -€2,314 to €29,421
- Other operating charges +€450
new in 2025: €450
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 | €63 | €23,086 | +€23,023 | +36347.7% |
| Fixed assets | 21/28 | - | €2,528 | +€2,528 | |
| Intangible fixed assets | 21 | - | €2,189 | +€2,189 | |
| Tangible fixed assets | 22/27 | - | €338 | +€338 | |
| Plant, machinery and equipment | 23 | - | €338 | +€338 | |
| Current assets | 29/58 | €63 | €20,558 | +€20,495 | +32357.0% |
| Amounts receivable within one year | 40/41 | - | €6,237 | +€6,237 | |
| Trade receivables | 40 | - | €6,237 | +€6,237 | |
| Cash at bank and in hand | 54/58 | €63 | €14,162 | +€14,098 | +22258.4% |
| Deferred charges and accrued income | 490/1 | - | €159 | +€159 | |
| Total equity and liabilities | 10/49 | €63 | €23,086 | +€23,023 | +36347.7% |
| Equity | 10/15 | -€40,239 | -€11,393 | +€28,846 | +71.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,691 | -€31,845 | +€28,846 | +47.5% |
| Amounts payable | 17/49 | €40,303 | €34,479 | -€5,823 | -14.4% |
| Amounts payable after more than one year | 17 | - | €31,118 | +€31,118 | |
| Other amounts payable | 178/9 | - | €31,118 | +€31,118 | |
| Amounts payable within one year | 42/48 | €39,902 | €3,361 | -€36,541 | -91.6% |
| Trade debts | 44 | - | €2,639 | +€2,639 | |
| Suppliers | 440/4 | - | €2,639 | +€2,639 | |
| Taxes, remuneration and social security | 45 | - | €722 | +€722 | |
| Taxes | 450/3 | - | €722 | +€722 | |
| Other amounts payable | 47/48 | €39,902 | - | -€39,902 | |
| Accrued charges and deferred income | 492/3 | €401 | - | -€401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €53 | +€53 | |
| Other operating charges | 640/8 | - | €450 | +€450 | |
| Gross operating margin | 9900 | -€2,314 | €29,421 | +€31,735 | |
| Operating profit (loss) | 9901 | -€2,314 | €28,918 | +€31,233 | |
| Financial charges | 65/66B | €44 | €72 | +€29 | +66.6% |
| Recurring financial charges | 65 | €44 | €72 | +€29 | +66.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,358 | €28,846 | +€31,204 | |
| Profit (loss) for the period | 9904 | -€2,358 | €28,846 | +€31,204 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,358 | €28,846 | +€31,204 |
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.