BLUE CRY: 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 CRY
Largest movements
- Receivables within one year -€37,374
down €37,374 (-59.6%), from €62,695 to €25,320
of which Trade receivables: -€37,872
- Tangible fixed assets -€36,156
down €36,156 (-20.7%), from €174,308 to €138,152
of which Land and buildings: -€33,250
- Cash +€8,913
up €8,913 (+68.9%), from €12,945 to €21,859
mainly Investment in fixed assets (net) (+€38,995) and Receivables within one year (+€37,374)
- Financial fixed assets -€6,600
down €6,600 (-5.5%), from €119,851 to €113,251
- Profit (loss) carried forward -€68,843
down €68,843 (-40.3%), from €170,745 to €101,902
- Debts after one year -€30,287
down €30,287 (-100.0%), from €30,287 to €0
- Trade debts +€20,621
up €20,621 (+193.7%), from €10,646 to €31,267
- Current portion of long-term debt +€14,302
up €14,302 (+296.0%), from €4,832 to €19,134
- Tax, wage and social debts -€7,060
down €7,060 (-72.2%), from €9,775 to €2,715
- Gross operating margin -€72,886
down €72,886, from €69,366 to -€3,520
- Other operating charges +€20,912
up €20,912 (+433.9%), from €4,819 to €25,731
- Taxes -€7,840
down €7,840, from €6,416 to -€1,423
- Depreciation -€3,448
down €3,448 (-47.8%), from €7,209 to €3,761
- Financial charges -€768
down €768 (-31.3%), from €2,450 to €1,682
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 | €371,767 | €300,501 | -€71,266 | -19.2% |
| Fixed assets | 21/28 | €294,158 | €251,403 | -€42,756 | -14.5% |
| Tangible fixed assets | 22/27 | €174,308 | €138,152 | -€36,156 | -20.7% |
| Land and buildings | 22 | €163,256 | €130,006 | -€33,250 | -20.4% |
| Plant, machinery and equipment | 23 | €4,776 | €2,443 | -€2,333 | -48.8% |
| Furniture and vehicles | 24 | €6,276 | €5,703 | -€573 | -9.1% |
| Financial fixed assets | 28 | €119,851 | €113,251 | -€6,600 | -5.5% |
| Current assets | 29/58 | €77,609 | €49,098 | -€28,511 | -36.7% |
| Stocks and contracts in progress | 3 | €1,919 | €1,919 | = | 0.0% |
| Stocks | 30/36 | €1,919 | €1,919 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,695 | €25,320 | -€37,374 | -59.6% |
| Trade receivables | 40 | €61,017 | €23,145 | -€37,872 | -62.1% |
| Other amounts receivable | 41 | €1,678 | €2,175 | +€497 | +29.6% |
| Cash at bank and in hand | 54/58 | €12,945 | €21,859 | +€8,913 | +68.9% |
| Deferred charges and accrued income | 490/1 | €50 | €0 | -€50 | -100.0% |
| Total equity and liabilities | 10/49 | €371,767 | €300,501 | -€71,266 | -19.2% |
| Equity | 10/15 | €316,228 | €247,385 | -€68,843 | -21.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €125,032 | €125,032 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,745 | €101,902 | -€68,843 | -40.3% |
| Amounts payable | 17/49 | €55,538 | €53,115 | -€2,423 | -4.4% |
| Amounts payable after more than one year | 17 | €30,287 | €0 | -€30,287 | -100.0% |
| Financial debts | 170/4 | €30,287 | €0 | -€30,287 | -100.0% |
| Amounts payable within one year | 42/48 | €25,252 | €53,115 | +€27,864 | +110.3% |
| Current portion of amounts payable after more than one year | 42 | €4,832 | €19,134 | +€14,302 | +296.0% |
| Trade debts | 44 | €10,646 | €31,267 | +€20,621 | +193.7% |
| Suppliers | 440/4 | €10,646 | €31,267 | +€20,621 | +193.7% |
| Taxes, remuneration and social security | 45 | €9,775 | €2,715 | -€7,060 | -72.2% |
| Taxes | 450/3 | €9,775 | €2,715 | -€7,060 | -72.2% |
| Non-recurring operating income | 76A | €601 | €310 | -€291 | -48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,209 | €3,761 | -€3,448 | -47.8% |
| Other operating charges | 640/8 | €4,819 | €25,731 | +€20,912 | +433.9% |
| Non-recurring operating charges | 66A | €0 | €36,213 | +€36,213 | +120709333.3% |
| Gross operating margin | 9900 | €69,366 | -€3,520 | -€72,886 | |
| Operating profit (loss) | 9901 | €57,338 | -€69,224 | -€126,562 | |
| Financial income | 75/76B | €776 | €640 | -€136 | -17.6% |
| Recurring financial income | 75 | €776 | €640 | -€136 | -17.6% |
| Financial charges | 65/66B | €2,450 | €1,682 | -€768 | -31.3% |
| Recurring financial charges | 65 | €2,450 | €1,682 | -€768 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €55,665 | -€70,267 | -€125,931 | |
| Income taxes | 67/77 | €6,416 | -€1,423 | -€7,840 | |
| Profit (loss) for the period | 9904 | €49,248 | -€68,843 | -€118,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,248 | -€68,843 | -€118,091 |
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 8 October 2026 via checked.be.