Blue Darkness: 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 Darkness
Largest movements
- Receivables within one year -€7,379
down €7,379 (-86.3%), from €8,546 to €1,167
- Cash +€6,066
up €6,066 (+54.9%), from €11,054 to €17,120
mainly Receivables within one year (+€7,379) and Net result for the year (+€1,821)
- Tax, wage and social debts -€4,102
down €4,102 (-49.0%), from €8,373 to €4,270
- Reserves +€1,821
up €1,821 (+48.3%), from €3,769 to €5,590
- Trade debts +€1,118
up €1,118 (+300%), from €372 to €1,490
- Gross operating margin -€823
down €823 (-16.8%), from €4,910 to €4,087
- Taxes -€339
down €339 (-26.0%), from €1,305 to €966
- Financial charges +€76
up €76 (+98.7%), from -€77 to -€1
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 | €58,008 | €56,844 | -€1,164 | -2.0% |
| Fixed assets | 21/28 | €983 | €800 | -€183 | -18.7% |
| Tangible fixed assets | 22/27 | €183 | €0 | -€183 | -100% |
| Furniture and vehicles | 24 | €183 | €0 | -€183 | -100% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €57,025 | €56,044 | -€981 | -1.7% |
| Stocks and contracts in progress | 3 | €37,425 | €37,757 | +€332 | +0.9% |
| Stocks | 30/36 | €37,425 | €37,757 | +€332 | +0.9% |
| Amounts receivable within one year | 40/41 | €8,546 | €1,167 | -€7,379 | -86.3% |
| Trade receivables | 40 | €8,546 | €1,167 | -€7,379 | -86.3% |
| Cash at bank and in hand | 54/58 | €11,054 | €17,120 | +€6,066 | +54.9% |
| Total equity and liabilities | 10/49 | €58,008 | €56,844 | -€1,164 | -2.0% |
| Equity | 10/15 | €49,263 | €51,084 | +€1,821 | +3.7% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €3,769 | €5,590 | +€1,821 | +48.3% |
| Distributable reserves | 133 | €3,769 | €5,590 | +€1,821 | +48.3% |
| Profit (loss) carried forward | 14 | €25,089 | €25,089 | = | 0.0% |
| Amounts payable | 17/49 | €8,745 | €5,760 | -€2,985 | -34.1% |
| Amounts payable within one year | 42/48 | €8,745 | €5,760 | -€2,985 | -34.1% |
| Trade debts | 44 | €372 | €1,490 | +€1,118 | +300% |
| Suppliers | 440/4 | €372 | €1,490 | +€1,118 | +300% |
| Taxes, remuneration and social security | 45 | €8,373 | €4,270 | -€4,102 | -49.0% |
| Taxes | 450/3 | €8,373 | €4,270 | -€4,102 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €184 | = | 0.0% |
| Other operating charges | 640/8 | €1,121 | €1,158 | +€37 | +3.3% |
| Gross operating margin | 9900 | €4,910 | €4,087 | -€823 | -16.8% |
| Operating profit (loss) | 9901 | €3,605 | €2,745 | -€860 | -23.8% |
| Financial income | 75/76B | €32 | €40 | +€8 | +24.6% |
| Recurring financial income | 75 | €32 | €40 | +€8 | +24.6% |
| Financial charges | 65/66B | -€77 | -€1 | +€76 | +98.7% |
| Recurring financial charges | 65 | -€77 | -€1 | +€76 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €3,714 | €2,786 | -€928 | -25.0% |
| Income taxes | 67/77 | €1,305 | €966 | -€339 | -26.0% |
| Profit (loss) for the period | 9904 | €2,409 | €1,821 | -€589 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,409 | €1,821 | -€589 | -24.4% |
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 25 October 2026 via checked.be.