BLUE IMPACT: 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 IMPACT
Largest movements
- Cash +€28,246
up €28,246 (+8523.2%), from €331 to €28,577
mainly Debts after one year (+€174,138) and Net result for the year (+€18,406)
- Debts after one year +€174,138
new in 2025: €174,138
- Other debts -€174,138
no longer reported in 2025 (was €174,138)
- Profit (loss) carried forward +€18,406
up €18,406 (+55.2%), from -€33,339 to -€14,933
- Tax, wage and social debts +€8,704
new in 2025: €8,704
of which Taxes: +€6,439
- Gross operating margin +€20,314
up €20,314, from -€1,263 to €19,052
- Financial charges +€599
up €599 (+1287.2%), from €47 to €645
- Other operating charges -€451
no longer reported in 2025 (was €451)
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 | €280,799 | €308,239 | +€27,440 | +9.8% |
| Current assets | 29/58 | €280,799 | €308,239 | +€27,440 | +9.8% |
| Stocks and contracts in progress | 3 | €279,593 | €279,593 | = | 0.0% |
| Stocks | 30/36 | €279,593 | €279,593 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €875 | €69 | -€806 | -92.1% |
| Other amounts receivable | 41 | €875 | €69 | -€806 | -92.1% |
| Cash at bank and in hand | 54/58 | €331 | €28,577 | +€28,246 | +8523.2% |
| Total equity and liabilities | 10/49 | €280,799 | €308,239 | +€27,440 | +9.8% |
| Equity | 10/15 | €106,661 | €125,067 | +€18,406 | +17.3% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Contributions outside capital | 11 | €140,000 | €140,000 | = | 0.0% |
| Other | 1109/19 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,339 | -€14,933 | +€18,406 | +55.2% |
| Amounts payable | 17/49 | €174,138 | €183,172 | +€9,034 | +5.2% |
| Amounts payable after more than one year | 17 | - | €174,138 | +€174,138 | |
| Other amounts payable | 178/9 | - | €174,138 | +€174,138 | |
| Amounts payable within one year | 42/48 | €174,138 | €9,034 | -€165,104 | -94.8% |
| Trade debts | 44 | €0 | €330 | +€330 | |
| Suppliers | 440/4 | €0 | €330 | +€330 | |
| Taxes, remuneration and social security | 45 | - | €8,704 | +€8,704 | |
| Taxes | 450/3 | - | €6,439 | +€6,439 | |
| Remuneration and social security | 454/9 | - | €2,265 | +€2,265 | |
| Other amounts payable | 47/48 | €174,138 | - | -€174,138 | |
| Other operating charges | 640/8 | €451 | - | -€451 | |
| Gross operating margin | 9900 | -€1,263 | €19,052 | +€20,314 | |
| Operating profit (loss) | 9901 | -€1,714 | €19,052 | +€20,766 | |
| Financial charges | 65/66B | €47 | €645 | +€599 | +1287.2% |
| Recurring financial charges | 65 | €47 | €645 | +€599 | +1287.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,760 | €18,406 | +€20,167 | |
| Profit (loss) for the period | 9904 | -€1,760 | €18,406 | +€20,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,760 | €18,406 | +€20,167 |
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 9 October 2026 via checked.be.