BLUE MARBLE: 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 MARBLE
Largest movements
- Cash -€21,760
down €21,760 (-89.9%), from €24,216 to €2,456
mainly Net result for the year (-€31,715) and Deferred charges and accrued income (-€106)
- Receivables within one year -€2,726
down €2,726 (-23.3%), from €11,723 to €8,996
of which Trade receivables: -€1,894
- Tangible fixed assets -€682
down €682 (-41.6%), from €1,639 to €957
- Profit (loss) carried forward -€31,715
down €31,715, from €900 to -€30,815
- Other debts +€4,678
up €4,678 (+475.9%), from €983 to €5,661
- Tax, wage and social debts +€1,524
up €1,524 (+12.9%), from €11,827 to €13,351
of which Remuneration and social security: +€2,008
- Trade debts +€450
up €450 (+58.8%), from €765 to €1,216
- Gross operating margin -€60,921
down €60,921, from €31,253 to -€29,668
- Taxes -€8,525
down €8,525 (-98.4%), from €8,667 to €143
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 | €39,475 | €14,413 | -€25,062 | -63.5% |
| Fixed assets | 21/28 | €1,639 | €957 | -€682 | -41.6% |
| Tangible fixed assets | 22/27 | €1,639 | €957 | -€682 | -41.6% |
| Furniture and vehicles | 24 | €1,639 | €957 | -€682 | -41.6% |
| Current assets | 29/58 | €37,836 | €13,455 | -€24,381 | -64.4% |
| Amounts receivable within one year | 40/41 | €11,723 | €8,996 | -€2,726 | -23.3% |
| Trade receivables | 40 | €10,890 | €8,996 | -€1,894 | -17.4% |
| Other amounts receivable | 41 | €833 | - | -€833 | |
| Cash at bank and in hand | 54/58 | €24,216 | €2,456 | -€21,760 | -89.9% |
| Deferred charges and accrued income | 490/1 | €1,898 | €2,003 | +€106 | +5.6% |
| Total equity and liabilities | 10/49 | €39,475 | €14,413 | -€25,062 | -63.5% |
| Equity | 10/15 | €25,900 | -€5,815 | -€31,715 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €900 | -€30,815 | -€31,715 | |
| Amounts payable | 17/49 | €13,575 | €20,227 | +€6,652 | +49.0% |
| Amounts payable within one year | 42/48 | €13,575 | €20,227 | +€6,652 | +49.0% |
| Trade debts | 44 | €765 | €1,216 | +€450 | +58.8% |
| Suppliers | 440/4 | €765 | €1,216 | +€450 | +58.8% |
| Taxes, remuneration and social security | 45 | €11,827 | €13,351 | +€1,524 | +12.9% |
| Taxes | 450/3 | €11,827 | €11,342 | -€485 | -4.1% |
| Remuneration and social security | 454/9 | - | €2,008 | +€2,008 | |
| Other amounts payable | 47/48 | €983 | €5,661 | +€4,678 | +475.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €682 | +€275 | +67.7% |
| Other operating charges | 640/8 | €1,066 | €1,106 | +€41 | +3.8% |
| Gross operating margin | 9900 | €31,253 | -€29,668 | -€60,921 | |
| Operating profit (loss) | 9901 | €29,780 | -€31,456 | -€61,237 | |
| Financial charges | 65/66B | €213 | €115 | -€97 | -45.7% |
| Recurring financial charges | 65 | €213 | €115 | -€97 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €29,567 | -€31,572 | -€61,139 | |
| Income taxes | 67/77 | €8,667 | €143 | -€8,525 | -98.4% |
| Profit (loss) for the period | 9904 | €20,900 | -€31,715 | -€52,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,900 | -€31,715 | -€52,615 |
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 10 October 2026 via checked.be.