BLUE LINE COMPUTERS: 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 LINE COMPUTERS
Largest movements
- Receivables within one year +€21,694
up €21,694 (+58.1%), from €37,360 to €59,054
- Cash +€4,627
up €4,627 (+30.6%), from €15,100 to €19,727
mainly Net result for the year (+€19,221) and Trade debts (+€16,616)
- Deferred charges and accrued income -€2,505
down €2,505 (-34.2%), from €7,321 to €4,816
- Trade debts +€16,616
up €16,616 (+247%), from €6,734 to €23,351
- Profit (loss) carried forward +€6,821
up €6,821 (+29.9%), from €22,838 to €29,659
- Current portion of long-term debt -€3,117
down €3,117 (-100%), from €3,117 to €0
- Other debts +€3,010
up €3,010 (+168%), from €1,797 to €4,807
- Tax, wage and social debts +€1,879
up €1,879 (+10.5%), from €17,915 to €19,795
of which Taxes: +€1,400
- Gross operating margin +€9,652
up €9,652 (+16.3%), from €59,300 to €68,952
- Staff costs +€4,986
up €4,986 (+15.3%), from €32,532 to €37,518
- Taxes +€3,124
up €3,124 (+313%), from €997 to €4,121
- Financial income +€1,273
up €1,273 (+827%), from €154 to €1,427
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 | €101,852 | €127,061 | +€25,210 | +24.8% |
| Fixed assets | 21/28 | €14,181 | €14,579 | +€398 | +2.8% |
| Tangible fixed assets | 22/27 | €14,181 | €14,579 | +€398 | +2.8% |
| Plant, machinery and equipment | 23 | - | €4,210 | +€4,210 | |
| Furniture and vehicles | 24 | €3,360 | €2,970 | -€391 | -11.6% |
| Other tangible fixed assets | 26 | €10,820 | €7,399 | -€3,422 | -31.6% |
| Current assets | 29/58 | €87,671 | €112,482 | +€24,812 | +28.3% |
| Stocks and contracts in progress | 3 | €27,889 | €28,885 | +€996 | +3.6% |
| Stocks | 30/36 | €27,889 | €28,885 | +€996 | +3.6% |
| Amounts receivable within one year | 40/41 | €37,360 | €59,054 | +€21,694 | +58.1% |
| Trade receivables | 40 | €37,360 | €59,054 | +€21,694 | +58.1% |
| Cash at bank and in hand | 54/58 | €15,100 | €19,727 | +€4,627 | +30.6% |
| Deferred charges and accrued income | 490/1 | €7,321 | €4,816 | -€2,505 | -34.2% |
| Total equity and liabilities | 10/49 | €101,852 | €127,061 | +€25,210 | +24.8% |
| Equity | 10/15 | €57,432 | €64,252 | +€6,821 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,993 | €15,993 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,133 | €14,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,838 | €29,659 | +€6,821 | +29.9% |
| Amounts payable | 17/49 | €44,420 | €62,809 | +€18,389 | +41.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,420 | €62,809 | +€18,389 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €3,117 | €0 | -€3,117 | -100% |
| Trade debts | 44 | €6,734 | €23,351 | +€16,616 | +247% |
| Suppliers | 440/4 | €6,734 | €23,351 | +€16,616 | +247% |
| Advances received on contracts in progress | 46 | €14,857 | €14,857 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,915 | €19,795 | +€1,879 | +10.5% |
| Taxes | 450/3 | €12,984 | €14,384 | +€1,400 | +10.8% |
| Remuneration and social security | 454/9 | €4,932 | €5,411 | +€479 | +9.7% |
| Other amounts payable | 47/48 | €1,797 | €4,807 | +€3,010 | +168% |
| Remuneration, social security and pensions | 62 | €32,532 | €37,518 | +€4,986 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,672 | €6,031 | +€359 | +6.3% |
| Other operating charges | 640/8 | €2,058 | €2,622 | +€564 | +27.4% |
| Gross operating margin | 9900 | €59,300 | €68,952 | +€9,652 | +16.3% |
| Operating profit (loss) | 9901 | €19,038 | €22,781 | +€3,744 | +19.7% |
| Financial income | 75/76B | €154 | €1,427 | +€1,273 | +827% |
| Recurring financial income | 75 | €154 | €1,427 | +€1,273 | +827% |
| Financial charges | 65/66B | €949 | €866 | -€82 | -8.7% |
| Recurring financial charges | 65 | €949 | €866 | -€82 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €18,243 | €23,342 | +€5,099 | +28.0% |
| Income taxes | 67/77 | €997 | €4,121 | +€3,124 | +313% |
| Profit (loss) for the period | 9904 | €17,246 | €19,221 | +€1,975 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,246 | €19,221 | +€1,975 | +11.5% |
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 16 October 2026 via checked.be.