BLUE HOUSE: 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 HOUSE
Largest movements
- Receivables within one year +€5,102
up €5,102 (+21,852%), from €23 to €5,126
of which Trade receivables: +€5,126
- Stocks and contracts +€2,089
up €2,089 (+2.9%), from €72,274 to €74,363
- Other debts -€10,337
down €10,337 (-88.2%), from €11,721 to €1,385
- Trade debts +€9,486
up €9,486 (+35.6%), from €26,674 to €36,160
- Profit (loss) carried forward +€7,280
up €7,280 (+3.4%), from -€216,382 to -€209,102
- Taxes +€3,156
up €3,156 (+258%), from €1,225 to €4,381
- Gross operating margin -€1,913
down €1,913 (-7.9%), from €24,347 to €22,434
- Other operating charges -€884
down €884 (-15.4%), from €5,737 to €4,853
- Financial charges +€718
up €718 (+15.8%), from €4,535 to €5,253
- Write-downs +€615
up €615 (+1,137%), from €54 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 | €78,448 | €85,617 | +€7,168 | +9.1% |
| Fixed assets | 21/28 | €327 | €327 | = | 0.0% |
| Financial fixed assets | 28 | €327 | €327 | = | 0.0% |
| Current assets | 29/58 | €78,122 | €85,290 | +€7,168 | +9.2% |
| Stocks and contracts in progress | 3 | €72,274 | €74,363 | +€2,089 | +2.9% |
| Stocks | 30/36 | €72,274 | €74,363 | +€2,089 | +2.9% |
| Amounts receivable within one year | 40/41 | €23 | €5,126 | +€5,102 | +21,852% |
| Trade receivables | 40 | €0 | €5,126 | +€5,126 | |
| Other amounts receivable | 41 | €23 | €0 | -€23 | -100% |
| Cash at bank and in hand | 54/58 | €5,515 | €5,515 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €310 | €287 | -€23 | -7.6% |
| Total equity and liabilities | 10/49 | €78,448 | €85,617 | +€7,168 | +9.1% |
| Equity | 10/15 | -€49,523 | -€42,243 | +€7,280 | +14.7% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,382 | -€209,102 | +€7,280 | +3.4% |
| Amounts payable | 17/49 | €127,971 | €127,860 | -€111 | -0.1% |
| Amounts payable after more than one year | 17 | €36,545 | €36,545 | = | 0.0% |
| Other amounts payable | 178/9 | €36,545 | €36,545 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,118 | €90,852 | -€266 | -0.3% |
| Financial debts | 43 | €30,396 | €30,867 | +€470 | +1.5% |
| Credit institutions | 430/8 | €30,396 | €30,867 | +€470 | +1.5% |
| Trade debts | 44 | €26,674 | €36,160 | +€9,486 | +35.6% |
| Suppliers | 440/4 | €26,674 | €36,160 | +€9,486 | +35.6% |
| Taxes, remuneration and social security | 45 | €22,326 | €22,441 | +€115 | +0.5% |
| Taxes | 450/3 | €22,326 | €22,441 | +€115 | +0.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,721 | €1,385 | -€10,337 | -88.2% |
| Accrued charges and deferred income | 492/3 | €308 | €463 | +€155 | +50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €54 | €669 | +€615 | +1,137% |
| Other operating charges | 640/8 | €5,737 | €4,853 | -€884 | -15.4% |
| Gross operating margin | 9900 | €24,347 | €22,434 | -€1,913 | -7.9% |
| Operating profit (loss) | 9901 | €18,556 | €16,912 | -€1,643 | -8.9% |
| Financial income | 75/76B | €59 | €1 | -€57 | -97.6% |
| Recurring financial income | 75 | €59 | €1 | -€57 | -97.6% |
| Financial charges | 65/66B | €4,535 | €5,253 | +€718 | +15.8% |
| Recurring financial charges | 65 | €4,535 | €5,253 | +€718 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €14,079 | €11,660 | -€2,419 | -17.2% |
| Income taxes | 67/77 | €1,225 | €4,381 | +€3,156 | +258% |
| Profit (loss) for the period | 9904 | €12,854 | €7,280 | -€5,575 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,854 | €7,280 | -€5,575 | -43.4% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.