BLUE ONE HOLDING: 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 ONE HOLDING
Largest movements
- Tangible fixed assets +€48,835
up €48,835 (+3359.5%), from €1,454 to €50,288
of which Furniture and vehicles: +€47,446
- Receivables within one year +€41,270
up €41,270 (+95.4%), from €43,281 to €84,551
of which Trade receivables: +€42,770
- Deferred charges and accrued income -€16,137
down €16,137 (-91.9%), from €17,555 to €1,418
- Cash +€8,835
up €8,835 (+8.2%), from €108,138 to €116,973
mainly Net result for the year (+€58,897) and Other debts (+€38,000)
- Other debts +€38,000
new in 2025: €38,000
- Tax, wage and social debts +€29,018
up €29,018 (+189.6%), from €15,302 to €44,320
- Reserves +€12,000
up €12,000 (+18.5%), from €65,020 to €77,020
of which Distributable reserves: +€12,000
- Profit (loss) carried forward +€8,897
up €8,897 (+38.3%), from €23,221 to €32,118
- Trade debts -€7,509
down €7,509 (-75.0%), from €10,006 to €2,497
- Gross operating margin +€71,914
up €71,914 (+310.8%), from €23,135 to €95,048
- Taxes +€19,296
up €19,296 (+960.8%), from €2,008 to €21,304
- Depreciation +€9,488
up €9,488 (+458.3%), from €2,070 to €11,558
- Other operating charges +€1,080
up €1,080 (+48.5%), from €2,229 to €3,309
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 | €176,248 | €256,654 | +€80,406 | +45.6% |
| Fixed assets | 21/28 | €1,924 | €50,758 | +€48,835 | +2538.7% |
| Tangible fixed assets | 22/27 | €1,454 | €50,288 | +€48,835 | +3359.5% |
| Plant, machinery and equipment | 23 | €0 | €1,389 | +€1,389 | +13890600.0% |
| Furniture and vehicles | 24 | €1,454 | €48,899 | +€47,446 | +3264.0% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €174,325 | €205,896 | +€31,571 | +18.1% |
| Stocks and contracts in progress | 3 | €5,351 | €2,954 | -€2,397 | -44.8% |
| Stocks | 30/36 | €5,351 | €2,954 | -€2,397 | -44.8% |
| Amounts receivable within one year | 40/41 | €43,281 | €84,551 | +€41,270 | +95.4% |
| Trade receivables | 40 | €5,973 | €48,743 | +€42,770 | +716.1% |
| Other amounts receivable | 41 | €37,308 | €35,808 | -€1,500 | -4.0% |
| Cash at bank and in hand | 54/58 | €108,138 | €116,973 | +€8,835 | +8.2% |
| Deferred charges and accrued income | 490/1 | €17,555 | €1,418 | -€16,137 | -91.9% |
| Total equity and liabilities | 10/49 | €176,248 | €256,654 | +€80,406 | +45.6% |
| Equity | 10/15 | €150,941 | €171,838 | +€20,897 | +13.8% |
| Contributions | 10/11 | €62,700 | €62,700 | = | 0.0% |
| Capital | 10 | €62,700 | €62,700 | = | 0.0% |
| Issued capital | 100 | €62,700 | €62,700 | = | 0.0% |
| Reserves | 13 | €65,020 | €77,020 | +€12,000 | +18.5% |
| Non-distributable reserves | 130/1 | €6,270 | €6,270 | = | 0.0% |
| Legal reserve | 130 | €6,270 | €6,270 | = | 0.0% |
| Distributable reserves | 133 | €58,750 | €70,750 | +€12,000 | +20.4% |
| Profit (loss) carried forward | 14 | €23,221 | €32,118 | +€8,897 | +38.3% |
| Amounts payable | 17/49 | €25,308 | €84,816 | +€59,509 | +235.1% |
| Amounts payable within one year | 42/48 | €25,308 | €84,816 | +€59,509 | +235.1% |
| Trade debts | 44 | €10,006 | €2,497 | -€7,509 | -75.0% |
| Suppliers | 440/4 | €10,006 | €2,497 | -€7,509 | -75.0% |
| Taxes, remuneration and social security | 45 | €15,302 | €44,320 | +€29,018 | +189.6% |
| Taxes | 450/3 | €15,302 | €44,320 | +€29,018 | +189.6% |
| Other amounts payable | 47/48 | - | €38,000 | +€38,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,070 | €11,558 | +€9,488 | +458.3% |
| Other operating charges | 640/8 | €2,229 | €3,309 | +€1,080 | +48.5% |
| Gross operating margin | 9900 | €23,135 | €95,048 | +€71,914 | +310.8% |
| Operating profit (loss) | 9901 | €18,836 | €80,181 | +€61,345 | +325.7% |
| Financial income | 75/76B | €158 | €132 | -€26 | -16.4% |
| Recurring financial income | 75 | €158 | €132 | -€26 | -16.4% |
| Financial charges | 65/66B | €946 | €112 | -€833 | -88.1% |
| Recurring financial charges | 65 | €946 | €112 | -€833 | -88.1% |
| Profit (loss) for the period before taxes | 9903 | €18,048 | €80,201 | +€62,153 | +344.4% |
| Income taxes | 67/77 | €2,008 | €21,304 | +€19,296 | +960.8% |
| Profit (loss) for the period | 9904 | €16,040 | €58,897 | +€42,857 | +267.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,040 | €58,897 | +€42,857 | +267.2% |
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.