BLUE FLINT: 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 FLINT
Largest movements
- Tangible fixed assets -€89,714
down €89,714 (-4.4%), from €2.0m to €1.9m
of which Land and buildings: -€85,140
- Cash +€57,056
up €57,056 (+78.8%), from €72,434 to €129,490
mainly Depreciation (+€89,714) and Net result for the year (+€21,680)
- Debts after one year -€57,334
down €57,334 (-5.4%), from €1.1m to €1.0m
- Profit (loss) carried forward +€21,680
up €21,680 (+10.6%), from -€204,361 to -€182,681
- Gross operating margin +€2,142
up €2,142 (+1.7%), from €129,676 to €131,818
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 | €2,111,546 | €2,090,502 | -€21,043 | -1.0% |
| Fixed assets | 21/28 | €2,035,588 | €1,945,874 | -€89,714 | -4.4% |
| Tangible fixed assets | 22/27 | €2,035,588 | €1,945,874 | -€89,714 | -4.4% |
| Land and buildings | 22 | €2,022,014 | €1,936,874 | -€85,140 | -4.2% |
| Furniture and vehicles | 24 | €13,574 | €9,000 | -€4,574 | -33.7% |
| Current assets | 29/58 | €75,958 | €144,628 | +€68,670 | +90.4% |
| Amounts receivable within one year | 40/41 | €54 | €10,852 | +€10,799 | +20135.8% |
| Other amounts receivable | 41 | €54 | €10,852 | +€10,799 | +20135.8% |
| Cash at bank and in hand | 54/58 | €72,434 | €129,490 | +€57,056 | +78.8% |
| Deferred charges and accrued income | 490/1 | €3,470 | €4,286 | +€816 | +23.5% |
| Total equity and liabilities | 10/49 | €2,111,546 | €2,090,502 | -€21,043 | -1.0% |
| Equity | 10/15 | €418,810 | €440,490 | +€21,680 | +5.2% |
| Contributions | 10/11 | €618,600 | €618,600 | = | 0.0% |
| Reserves | 13 | €4,571 | €4,571 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,571 | €4,571 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,361 | -€182,681 | +€21,680 | +10.6% |
| Amounts payable | 17/49 | €1,692,735 | €1,650,012 | -€42,723 | -2.5% |
| Amounts payable after more than one year | 17 | €1,064,550 | €1,007,216 | -€57,334 | -5.4% |
| Financial debts | 170/4 | €1,064,550 | €1,007,216 | -€57,334 | -5.4% |
| Amounts payable within one year | 42/48 | €628,186 | €642,796 | +€14,611 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €56,250 | €57,334 | +€1,084 | +1.9% |
| Trade debts | 44 | €2,493 | €2,146 | -€347 | -13.9% |
| Suppliers | 440/4 | €2,493 | €2,146 | -€347 | -13.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €569,443 | €583,316 | +€13,873 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,032 | €89,714 | -€318 | -0.4% |
| Other operating charges | 640/8 | €11,536 | €11,233 | -€303 | -2.6% |
| Gross operating margin | 9900 | €129,676 | €131,818 | +€2,142 | +1.7% |
| Operating profit (loss) | 9901 | €28,108 | €30,871 | +€2,763 | +9.8% |
| Financial income | 75/76B | - | €675 | +€675 | |
| Recurring financial income | 75 | - | €675 | +€675 | |
| Financial charges | 65/66B | €10,812 | €9,516 | -€1,296 | -12.0% |
| Recurring financial charges | 65 | €10,812 | €9,516 | -€1,296 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €17,296 | €22,030 | +€4,734 | +27.4% |
| Income taxes | 67/77 | €381 | €350 | -€32 | -8.3% |
| Profit (loss) for the period | 9904 | €16,914 | €21,680 | +€4,766 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,914 | €21,680 | +€4,766 | +28.2% |
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 10 October 2026 via checked.be.