BLUE MAP: what changed
Two fiscal 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 MAP
Largest movements
- Receivables within one year +€4,702
up €4,702 (+18.3%), from €25,748 to €30,450
of which Trade receivables: +€3,263
- Deferred charges and accrued income -€3,446
down €3,446 (-100.0%), from €3,446 to €0
- Tangible fixed assets -€1,315
down €1,315 (-54.3%), from €2,421 to €1,106
- Cash +€1,084
up €1,084 (+78.6%), from €1,378 to €2,462
mainly Net result for the year (+€5,149) and Deferred charges and accrued income (+€3,446)
- Profit (loss) carried forward +€5,149
up €5,149, from -€4,592 to €557
- Trade debts -€4,236
down €4,236 (-36.4%), from €11,638 to €7,403
- Gross operating margin -€1,257
down €1,257 (-5.6%), from €22,617 to €21,360
- Taxes -€761
down €761 (-22.6%), from €3,361 to €2,601
- Staff costs +€590
up €590 (+5.7%), from €10,390 to €10,980
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 | €33,356 | €34,381 | +€1,025 | +3.1% |
| Fixed assets | 21/28 | €2,784 | €1,469 | -€1,315 | -47.2% |
| Tangible fixed assets | 22/27 | €2,421 | €1,106 | -€1,315 | -54.3% |
| Furniture and vehicles | 24 | €2,421 | €1,106 | -€1,315 | -54.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €30,572 | €32,912 | +€2,340 | +7.7% |
| Amounts receivable within one year | 40/41 | €25,748 | €30,450 | +€4,702 | +18.3% |
| Trade receivables | 40 | €25,658 | €28,921 | +€3,263 | +12.7% |
| Other amounts receivable | 41 | €90 | €1,529 | +€1,439 | +1602.0% |
| Cash at bank and in hand | 54/58 | €1,378 | €2,462 | +€1,084 | +78.6% |
| Deferred charges and accrued income | 490/1 | €3,446 | €0 | -€3,446 | -100.0% |
| Total equity and liabilities | 10/49 | €33,356 | €34,381 | +€1,025 | +3.1% |
| Equity | 10/15 | €14,008 | €19,157 | +€5,149 | +36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,592 | €557 | +€5,149 | |
| Amounts payable | 17/49 | €19,348 | €15,224 | -€4,124 | -21.3% |
| Amounts payable within one year | 42/48 | €19,348 | €15,224 | -€4,124 | -21.3% |
| Trade debts | 44 | €11,638 | €7,403 | -€4,236 | -36.4% |
| Suppliers | 440/4 | €11,638 | €7,403 | -€4,236 | -36.4% |
| Taxes, remuneration and social security | 45 | €7,680 | €7,792 | +€112 | +1.5% |
| Taxes | 450/3 | €4,880 | €4,773 | -€107 | -2.2% |
| Remuneration and social security | 454/9 | €2,800 | €3,019 | +€219 | +7.8% |
| Other amounts payable | 47/48 | €30 | €30 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €10,390 | €10,980 | +€590 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €1,315 | = | 0.0% |
| Other operating charges | 640/8 | €951 | €973 | +€21 | +2.2% |
| Gross operating margin | 9900 | €22,617 | €21,360 | -€1,257 | -5.6% |
| Operating profit (loss) | 9901 | €9,961 | €8,092 | -€1,869 | -18.8% |
| Financial income | 75/76B | €83 | - | -€83 | |
| Recurring financial income | 75 | €83 | - | -€83 | |
| Financial charges | 65/66B | €305 | €342 | +€38 | +12.4% |
| Recurring financial charges | 65 | €305 | €342 | +€38 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €9,739 | €7,750 | -€1,989 | -20.4% |
| Income taxes | 67/77 | €3,361 | €2,601 | -€761 | -22.6% |
| Profit (loss) for the period | 9904 | €6,378 | €5,149 | -€1,229 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,378 | €5,149 | -€1,229 | -19.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.