Blue Lion Creative Solutions: 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 Lion Creative Solutions
Largest movements
- Receivables within one year -€40,927
down €40,927 (-40.5%), from €101,161 to €60,234
of which Trade receivables: -€47,426
- Cash -€35,632
down €35,632 (-66.5%), from €53,578 to €17,946
mainly Debts after one year (-€35,085) and Other debts (-€21,250)
- Tangible fixed assets -€19,474
down €19,474 (-3.9%), from €497,530 to €478,056
of which Land and buildings: -€18,613
- Debts after one year -€35,085
down €35,085 (-9.4%), from €374,565 to €339,480
- Profit (loss) carried forward -€24,957
down €24,957 (-14.6%), from €170,817 to €145,860
- Other debts -€21,250
no longer reported in 2025 (was €21,250)
- Tax, wage and social debts -€9,572
down €9,572 (-24.3%), from €39,439 to €29,867
of which Taxes: -€12,625
- Trade debts -€7,819
down €7,819 (-61.0%), from €12,809 to €4,990
- Gross operating margin -€46,681
down €46,681 (-39.5%), from €118,102 to €71,421
- Staff costs +€35,251
up €35,251 (+557%), from €6,333 to €41,584
- Taxes -€16,495
down €16,495, from €16,370 to -€125
- Financial charges -€1,782
down €1,782 (-10.2%), from €17,504 to €15,722
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 | €654,760 | €556,781 | -€97,979 | -15.0% |
| Fixed assets | 21/28 | €497,530 | €478,056 | -€19,474 | -3.9% |
| Tangible fixed assets | 22/27 | €497,530 | €478,056 | -€19,474 | -3.9% |
| Land and buildings | 22 | €494,151 | €475,538 | -€18,613 | -3.8% |
| Furniture and vehicles | 24 | €3,379 | €2,518 | -€861 | -25.5% |
| Current assets | 29/58 | €157,230 | €78,725 | -€78,505 | -49.9% |
| Amounts receivable within one year | 40/41 | €101,161 | €60,234 | -€40,927 | -40.5% |
| Trade receivables | 40 | €96,000 | €48,574 | -€47,426 | -49.4% |
| Other amounts receivable | 41 | €5,161 | €11,660 | +€6,499 | +126% |
| Cash at bank and in hand | 54/58 | €53,578 | €17,946 | -€35,632 | -66.5% |
| Deferred charges and accrued income | 490/1 | €2,491 | €545 | -€1,946 | -78.1% |
| Total equity and liabilities | 10/49 | €654,760 | €556,781 | -€97,979 | -15.0% |
| Equity | 10/15 | €172,317 | €147,360 | -€24,957 | -14.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,817 | €145,860 | -€24,957 | -14.6% |
| Amounts payable | 17/49 | €482,443 | €409,421 | -€73,022 | -15.1% |
| Amounts payable after more than one year | 17 | €374,565 | €339,480 | -€35,085 | -9.4% |
| Financial debts | 170/4 | €374,565 | €339,480 | -€35,085 | -9.4% |
| Amounts payable within one year | 42/48 | €107,121 | €69,941 | -€37,180 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €33,623 | €35,084 | +€1,461 | +4.3% |
| Trade debts | 44 | €12,809 | €4,990 | -€7,819 | -61.0% |
| Suppliers | 440/4 | €12,809 | €4,990 | -€7,819 | -61.0% |
| Taxes, remuneration and social security | 45 | €39,439 | €29,867 | -€9,572 | -24.3% |
| Taxes | 450/3 | €36,258 | €23,633 | -€12,625 | -34.8% |
| Remuneration and social security | 454/9 | €3,181 | €6,234 | +€3,053 | +96.0% |
| Other amounts payable | 47/48 | €21,250 | - | -€21,250 | |
| Accrued charges and deferred income | 492/3 | €757 | - | -€757 | |
| Remuneration, social security and pensions | 62 | €6,333 | €41,584 | +€35,251 | +557% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,403 | €19,474 | +€71 | +0.4% |
| Other operating charges | 640/8 | €2,764 | €2,222 | -€542 | -19.6% |
| Gross operating margin | 9900 | €118,102 | €71,421 | -€46,681 | -39.5% |
| Operating profit (loss) | 9901 | €89,602 | €8,141 | -€81,461 | -90.9% |
| Financial income | 75/76B | €296 | €199 | -€97 | -32.8% |
| Recurring financial income | 75 | €296 | €199 | -€97 | -32.8% |
| Financial charges | 65/66B | €17,504 | €15,722 | -€1,782 | -10.2% |
| Recurring financial charges | 65 | €17,504 | €15,722 | -€1,782 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €72,394 | -€7,382 | -€79,776 | |
| Income taxes | 67/77 | €16,370 | -€125 | -€16,495 | |
| Profit (loss) for the period | 9904 | €56,024 | -€7,257 | -€63,281 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,024 | -€7,257 | -€63,281 |
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 25 October 2026 via checked.be.