BLUE EAGLE DILBEEK: 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 EAGLE DILBEEK
Largest movements
- Tangible fixed assets -€55,746
down €55,746 (-9.7%), from €572,811 to €517,065
of which Plant, machinery and equipment: -€47,240
- Financial fixed assets -€50,000
no longer reported in 2025 (was €50,000)
- Other debts -€87,733
down €87,733 (-42.8%), from €205,084 to €117,352
- Debts after one year -€77,038
no longer reported in 2025 (was €77,038)
- Profit (loss) carried forward +€54,442
up €54,442 (+56.6%), from €96,208 to €150,650
- Tax, wage and social debts +€23,568
up €23,568 (+414%), from €5,695 to €29,263
of which Taxes: +€23,541
- Current portion of long-term debt -€14,412
down €14,412 (-15.8%), from €91,450 to €77,038
- Gross operating margin +€23,180
up €23,180 (+13.3%), from €174,524 to €197,705
- Turnover +€21,944
up €21,944 (+5.9%), from €369,577 to €391,520
- Taxes +€20,163
new in 2025: €20,163
- Depreciation -€9,904
down €9,904 (-13.3%), from €74,231 to €64,327
- Other operating charges -€8,240
down €8,240 (-61.5%), from €13,388 to €5,149
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 | €651,117 | €546,079 | -€105,038 | -16.1% |
| Fixed assets | 21/28 | €622,811 | €517,065 | -€105,746 | -17.0% |
| Tangible fixed assets | 22/27 | €572,811 | €517,065 | -€55,746 | -9.7% |
| Land and buildings | 22 | €458,793 | €453,557 | -€5,237 | -1.1% |
| Plant, machinery and equipment | 23 | €105,574 | €58,334 | -€47,240 | -44.7% |
| Furniture and vehicles | 24 | €4,996 | €2,778 | -€2,218 | -44.4% |
| Other tangible fixed assets | 26 | €3,447 | €2,396 | -€1,052 | -30.5% |
| Financial fixed assets | 28 | €50,000 | - | -€50,000 | |
| Current assets | 29/58 | €28,306 | €29,015 | +€708 | +2.5% |
| Amounts receivable within one year | 40/41 | €6,504 | €2,370 | -€4,133 | -63.6% |
| Trade receivables | 40 | €5,955 | €2,370 | -€3,584 | -60.2% |
| Other amounts receivable | 41 | €549 | - | -€549 | |
| Cash at bank and in hand | 54/58 | €21,621 | €26,644 | +€5,023 | +23.2% |
| Deferred charges and accrued income | 490/1 | €182 | - | -€182 | |
| Total equity and liabilities | 10/49 | €651,117 | €546,079 | -€105,038 | -16.1% |
| Equity | 10/15 | €210,007 | €264,448 | +€54,442 | +25.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €5,620 | €5,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,620 | €5,620 | = | 0.0% |
| Legal reserve | 130 | €5,620 | €5,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,208 | €150,650 | +€54,442 | +56.6% |
| Investment grants | 15 | €33,179 | €33,179 | = | 0.0% |
| Amounts payable | 17/49 | €441,111 | €281,631 | -€159,480 | -36.2% |
| Amounts payable after more than one year | 17 | €77,038 | - | -€77,038 | |
| Financial debts | 170/4 | €77,038 | - | -€77,038 | |
| Amounts payable within one year | 42/48 | €364,073 | €281,449 | -€82,624 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €91,450 | €77,038 | -€14,412 | -15.8% |
| Trade debts | 44 | €61,831 | €57,784 | -€4,047 | -6.5% |
| Suppliers | 440/4 | €61,831 | €57,784 | -€4,047 | -6.5% |
| Advances received on contracts in progress | 46 | €13 | €13 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,695 | €29,263 | +€23,568 | +414% |
| Taxes | 450/3 | - | €23,541 | +€23,541 | |
| Remuneration and social security | 454/9 | €5,695 | €5,722 | +€27 | +0.5% |
| Other amounts payable | 47/48 | €205,084 | €117,352 | -€87,733 | -42.8% |
| Accrued charges and deferred income | 492/3 | - | €182 | +€182 | |
| Turnover | 70 | €369,577 | €391,520 | +€21,944 | +5.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €195,052 | €193,816 | -€1,236 | -0.6% |
| Remuneration, social security and pensions | 62 | €45,362 | €48,005 | +€2,643 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,231 | €64,327 | -€9,904 | -13.3% |
| Other operating charges | 640/8 | €13,388 | €5,149 | -€8,240 | -61.5% |
| Gross operating margin | 9900 | €174,524 | €197,705 | +€23,180 | +13.3% |
| Operating profit (loss) | 9901 | €41,543 | €80,224 | +€38,681 | +93.1% |
| Financial income | 75/76B | €28 | €0 | -€28 | -99.6% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -99.6% |
| Financial charges | 65/66B | €8,237 | €5,619 | -€2,618 | -31.8% |
| Recurring financial charges | 65 | €8,237 | €5,619 | -€2,618 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €33,334 | €74,605 | +€41,271 | +124% |
| Income taxes | 67/77 | - | €20,163 | +€20,163 | |
| Profit (loss) for the period | 9904 | €33,334 | €54,442 | +€21,108 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,334 | €54,442 | +€21,108 | +63.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.