BLUE GREEN CREATION: 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 GREEN CREATION
Largest movements
- Tangible fixed assets +€19,555
up €19,555 (+23.3%), from €83,872 to €103,428
of which Furniture and vehicles: +€16,150
- Receivables within one year +€12,459
up €12,459 (+137%), from €9,064 to €21,523
of which Other amounts receivable: +€12,846
- Cash -€6,794
down €6,794 (-78.9%), from €8,610 to €1,816
mainly Investment in fixed assets (net) (-€34,433) and Receivables within one year (-€12,459)
- Deferred charges and accrued income -€1,593
down €1,593 (-91.2%), from €1,746 to €154
- Debts after one year +€20,996
up €20,996 (+23.1%), from €90,744 to €111,740
- Trade debts -€6,005
down €6,005 (-86.5%), from €6,941 to €935
- Current portion of long-term debt +€5,884
new in 2025: €5,884
- Tax, wage and social debts +€1,866
up €1,866 (+126%), from €1,479 to €3,344
- Profit (loss) carried forward +€1,499
up €1,499 (+160%), from €938 to €2,437
- Gross operating margin +€17,907
up €17,907 (+117%), from €15,368 to €33,275
- Depreciation +€3,915
up €3,915 (+35.7%), from €10,963 to €14,877
- Other operating charges +€969
up €969 (+214%), from €452 to €1,421
- Financial charges +€546
up €546 (+445%), from €123 to €669
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 | €103,293 | €126,920 | +€23,628 | +22.9% |
| Fixed assets | 21/28 | €83,872 | €103,428 | +€19,555 | +23.3% |
| Tangible fixed assets | 22/27 | €83,872 | €103,428 | +€19,555 | +23.3% |
| Plant, machinery and equipment | 23 | €2,279 | €5,684 | +€3,406 | +149% |
| Furniture and vehicles | 24 | €81,594 | €97,743 | +€16,150 | +19.8% |
| Current assets | 29/58 | €19,421 | €23,493 | +€4,072 | +21.0% |
| Amounts receivable within one year | 40/41 | €9,064 | €21,523 | +€12,459 | +137% |
| Trade receivables | 40 | €7,843 | €7,457 | -€387 | -4.9% |
| Other amounts receivable | 41 | €1,220 | €14,066 | +€12,846 | +1,053% |
| Cash at bank and in hand | 54/58 | €8,610 | €1,816 | -€6,794 | -78.9% |
| Deferred charges and accrued income | 490/1 | €1,746 | €154 | -€1,593 | -91.2% |
| Total equity and liabilities | 10/49 | €103,293 | €126,920 | +€23,628 | +22.9% |
| Equity | 10/15 | €3,438 | €4,937 | +€1,499 | +43.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €938 | €2,437 | +€1,499 | +160% |
| Amounts payable | 17/49 | €99,854 | €121,983 | +€22,129 | +22.2% |
| Amounts payable after more than one year | 17 | €90,744 | €111,740 | +€20,996 | +23.1% |
| Financial debts | 170/4 | €90,744 | €111,740 | +€20,996 | +23.1% |
| Amounts payable within one year | 42/48 | €9,110 | €10,164 | +€1,053 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,884 | +€5,884 | |
| Trade debts | 44 | €6,941 | €935 | -€6,005 | -86.5% |
| Suppliers | 440/4 | €6,941 | €935 | -€6,005 | -86.5% |
| Taxes, remuneration and social security | 45 | €1,479 | €3,344 | +€1,866 | +126% |
| Taxes | 450/3 | €1,479 | €3,344 | +€1,866 | +126% |
| Other amounts payable | 47/48 | €691 | €0 | -€691 | -100% |
| Accrued charges and deferred income | 492/3 | - | €79 | +€79 | |
| Non-recurring operating income | 76A | - | €21,252 | +€21,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,963 | €14,877 | +€3,915 | +35.7% |
| Other operating charges | 640/8 | €452 | €1,421 | +€969 | +214% |
| Non-recurring operating charges | 66A | - | €14,073 | +€14,073 | |
| Gross operating margin | 9900 | €15,368 | €33,275 | +€17,907 | +117% |
| Operating profit (loss) | 9901 | €3,954 | €2,904 | -€1,050 | -26.5% |
| Financial income | 75/76B | €336 | €362 | +€26 | +7.7% |
| Recurring financial income | 75 | €336 | €362 | +€26 | +7.7% |
| Financial charges | 65/66B | €123 | €669 | +€546 | +445% |
| Recurring financial charges | 65 | €123 | €669 | +€546 | +445% |
| Profit (loss) for the period before taxes | 9903 | €4,167 | €2,598 | -€1,570 | -37.7% |
| Income taxes | 67/77 | €1,211 | €1,099 | -€112 | -9.3% |
| Profit (loss) for the period | 9904 | €2,957 | €1,499 | -€1,458 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,957 | €1,499 | -€1,458 | -49.3% |
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 26 October 2026 via checked.be.