BLUE EAGLE LEGACY: 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 LEGACY
Largest movements
- Cash +€36,438
up €36,438 (+21.3%), from €171,393 to €207,831
mainly Net result for the year (+€31,034) and Tax, wage and social debts (+€3,878)
- Profit (loss) carried forward +€31,034
up €31,034 (+74.8%), from €41,494 to €72,528
- Tax, wage and social debts +€3,878
up €3,878 (+116%), from €3,337 to €7,214
- Taxes -€17,666
down €17,666, from €17,427 to -€239
- Gross operating margin -€8,202
down €8,202 (-20.8%), from €39,450 to €31,248
- Financial income +€435
new in 2025: €435
- Financial charges +€421
up €421 (+573%), from €74 to €495
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 | €174,504 | €210,549 | +€36,044 | +20.7% |
| Fixed assets | 21/28 | €3,111 | €2,717 | -€394 | -12.7% |
| Tangible fixed assets | 22/27 | €1,111 | €717 | -€394 | -35.4% |
| Furniture and vehicles | 24 | €1,111 | €717 | -€394 | -35.4% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €171,393 | €207,831 | +€36,438 | +21.3% |
| Cash at bank and in hand | 54/58 | €171,393 | €207,831 | +€36,438 | +21.3% |
| Total equity and liabilities | 10/49 | €174,504 | €210,549 | +€36,044 | +20.7% |
| Equity | 10/15 | €63,494 | €94,528 | +€31,034 | +48.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Share premium | 1100/10 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,494 | €72,528 | +€31,034 | +74.8% |
| Amounts payable | 17/49 | €111,011 | €116,020 | +€5,010 | +4.5% |
| Amounts payable within one year | 42/48 | €87,011 | €92,020 | +€5,010 | +5.8% |
| Taxes, remuneration and social security | 45 | €3,337 | €7,214 | +€3,878 | +116% |
| Taxes | 450/3 | €3,337 | €7,214 | +€3,878 | +116% |
| Other amounts payable | 47/48 | €83,674 | €84,806 | +€1,132 | +1.4% |
| Accrued charges and deferred income | 492/3 | €24,000 | €24,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | €394 | +€324 | +463% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €39,450 | €31,248 | -€8,202 | -20.8% |
| Operating profit (loss) | 9901 | €38,993 | €30,854 | -€8,139 | -20.9% |
| Financial income | 75/76B | - | €435 | +€435 | |
| Recurring financial income | 75 | - | €435 | +€435 | |
| Financial charges | 65/66B | €74 | €495 | +€421 | +573% |
| Recurring financial charges | 65 | €74 | €495 | +€421 | +573% |
| Profit (loss) for the period before taxes | 9903 | €38,920 | €30,795 | -€8,125 | -20.9% |
| Income taxes | 67/77 | €17,427 | -€239 | -€17,666 | |
| Profit (loss) for the period | 9904 | €21,493 | €31,034 | +€9,542 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,493 | €31,034 | +€9,542 | +44.4% |
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 16 October 2026 via checked.be.