BLUE-ID: 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-ID
Largest movements
- Tangible fixed assets -€483,194
down €483,194 (-94.1%), from €513,558 to €30,364
of which Land and buildings: -€508,983
- Receivables within one year +€433,482
up €433,482 (+69882.6%), from €620 to €434,102
of which Other amounts receivable: +€431,918
- Profit (loss) carried forward +€368,448
up €368,448 (+94020.5%), from €392 to €368,839
- Debts after one year -€214,039
no longer reported in 2025 (was €214,039)
- Other debts -€150,625
down €150,625 (-90.3%), from €166,725 to €16,100
- Current portion of long-term debt -€27,863
no longer reported in 2025 (was €27,863)
- Trade debts -€13,667
down €13,667 (-67.4%), from €20,268 to €6,600
- Financial income +€433,908
up €433,908 (+6103.2%), from €7,110 to €441,017
of which Non-recurring financial income: +€441,017
- Taxes +€125,832
up €125,832 (+2472.0%), from €5,090 to €130,922
- Gross operating margin +€40,617
up €40,617 (+98.3%), from €41,317 to €81,933
- Depreciation -€11,065
down €11,065 (-74.0%), from €14,950 to €3,885
- Other operating charges +€1,354
up €1,354 (+31.7%), from €4,271 to €5,625
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €523,034 | €464,492 | -€58,542 | -11.2% |
| Fixed assets | 21/28 | €513,558 | €30,364 | -€483,194 | -94.1% |
| Tangible fixed assets | 22/27 | €513,558 | €30,364 | -€483,194 | -94.1% |
| Land and buildings | 22 | €508,983 | - | -€508,983 | |
| Furniture and vehicles | 24 | €4,575 | €30,364 | +€25,789 | +563.7% |
| Current assets | 29/58 | €9,476 | €434,128 | +€424,652 | +4481.1% |
| Amounts receivable within one year | 40/41 | €620 | €434,102 | +€433,482 | +69882.6% |
| Trade receivables | 40 | €436 | €2,000 | +€1,564 | +358.4% |
| Other amounts receivable | 41 | €184 | €432,102 | +€431,918 | +234789.3% |
| Cash at bank and in hand | 54/58 | €3,722 | - | -€3,722 | |
| Deferred charges and accrued income | 490/1 | €5,135 | €26 | -€5,109 | -99.5% |
| Total equity and liabilities | 10/49 | €523,034 | €464,492 | -€58,542 | -11.2% |
| Equity | 10/15 | €67,818 | €436,265 | +€368,448 | +543.3% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Contributions outside capital | 11 | €15,200 | - | -€15,200 | |
| Other | 1109/19 | €15,200 | - | -€15,200 | |
| Reserves | 13 | €52,226 | €52,226 | = | 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% |
| Distributable reserves | 133 | €50,226 | €50,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | €392 | €368,839 | +€368,448 | +94020.5% |
| Amounts payable | 17/49 | €455,216 | €28,227 | -€426,989 | -93.8% |
| Amounts payable after more than one year | 17 | €214,039 | - | -€214,039 | |
| Financial debts | 170/4 | €214,039 | - | -€214,039 | |
| Amounts payable within one year | 42/48 | €236,043 | €28,227 | -€207,816 | -88.0% |
| Current portion of amounts payable after more than one year | 42 | €27,863 | - | -€27,863 | |
| Trade debts | 44 | €20,268 | €6,600 | -€13,667 | -67.4% |
| Suppliers | 440/4 | €20,268 | €6,600 | -€13,667 | -67.4% |
| Advances received on contracts in progress | 46 | €11,717 | - | -€11,717 | |
| Taxes, remuneration and social security | 45 | €9,470 | €5,527 | -€3,944 | -41.6% |
| Taxes | 450/3 | €9,470 | €5,527 | -€3,944 | -41.6% |
| Other amounts payable | 47/48 | €166,725 | €16,100 | -€150,625 | -90.3% |
| Accrued charges and deferred income | 492/3 | €5,135 | - | -€5,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,950 | €3,885 | -€11,065 | -74.0% |
| Other operating charges | 640/8 | €4,271 | €5,625 | +€1,354 | +31.7% |
| Gross operating margin | 9900 | €41,317 | €81,933 | +€40,617 | +98.3% |
| Operating profit (loss) | 9901 | €22,096 | €72,423 | +€50,327 | +227.8% |
| Financial income | 75/76B | €7,110 | €441,017 | +€433,908 | +6103.2% |
| Recurring financial income | 75 | €7,110 | €441,017 | +€433,908 | +6103.2% |
| Non-recurring financial income | 76B | - | €441,017 | +€441,017 | |
| Financial charges | 65/66B | €14,059 | €14,070 | +€12 | +0.1% |
| Recurring financial charges | 65 | €14,059 | €14,070 | +€12 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €15,147 | €499,370 | +€484,223 | +3196.8% |
| Income taxes | 67/77 | €5,090 | €130,922 | +€125,832 | +2472.0% |
| Profit (loss) for the period | 9904 | €10,057 | €368,448 | +€358,391 | +3563.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,057 | €368,448 | +€358,391 | +3563.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.