BLUE SUNDAY: 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 SUNDAY
Largest movements
- Receivables within one year +€10,383
up €10,383 (+459%), from €2,261 to €12,644
of which Other amounts receivable: +€10,383
- Cash -€2,477
down €2,477 (-31.4%), from €7,888 to €5,411
mainly Receivables within one year (-€10,383)
- Deferred charges and accrued income -€1,034
no longer reported in 2024 (was €1,034)
- Profit (loss) carried forward +€4,886
up €4,886 (+59.5%), from -€8,208 to -€3,322
- Trade debts +€1,144
up €1,144 (+156%), from €734 to €1,878
- Tax, wage and social debts +€842
up €842 (+1,458%), from €58 to €899
- Turnover +€29,570
new in 2024: €29,570
- Purchases and services +€23,914
new in 2024: €23,914
- Gross operating margin +€14,977
up €14,977, from -€9,320 to €5,656
- Taxes -€978
down €978 (-77.4%), from €1,263 to €285
- Depreciation -€924
no longer reported in 2024 (was €924)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,184 | €18,055 | +€6,871 | +61.4% |
| Current assets | 29/58 | €11,184 | €18,055 | +€6,871 | +61.4% |
| Amounts receivable within one year | 40/41 | €2,261 | €12,644 | +€10,383 | +459% |
| Trade receivables | 40 | €1,955 | €1,955 | = | 0.0% |
| Other amounts receivable | 41 | €306 | €10,689 | +€10,383 | +3,388% |
| Cash at bank and in hand | 54/58 | €7,888 | €5,411 | -€2,477 | -31.4% |
| Deferred charges and accrued income | 490/1 | €1,034 | - | -€1,034 | |
| Total equity and liabilities | 10/49 | €11,184 | €18,055 | +€6,871 | +61.4% |
| Equity | 10/15 | €10,392 | €15,278 | +€4,886 | +47.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,208 | -€3,322 | +€4,886 | +59.5% |
| Amounts payable | 17/49 | €792 | €2,777 | +€1,985 | +251% |
| Amounts payable within one year | 42/48 | €792 | €2,777 | +€1,985 | +251% |
| Trade debts | 44 | €734 | €1,878 | +€1,144 | +156% |
| Suppliers | 440/4 | €734 | €1,878 | +€1,144 | +156% |
| Taxes, remuneration and social security | 45 | €58 | €899 | +€842 | +1,458% |
| Taxes | 450/3 | €58 | €899 | +€842 | +1,458% |
| Turnover | 70 | - | €29,570 | +€29,570 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €23,914 | +€23,914 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | - | -€924 | |
| Other operating charges | 640/8 | €656 | €412 | -€244 | -37.2% |
| Gross operating margin | 9900 | -€9,320 | €5,656 | +€14,977 | |
| Operating profit (loss) | 9901 | -€10,900 | €5,245 | +€16,145 | |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,969 | €5,171 | +€16,140 | |
| Income taxes | 67/77 | €1,263 | €285 | -€978 | -77.4% |
| Profit (loss) for the period | 9904 | -€12,232 | €4,886 | +€17,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,232 | €4,886 | +€17,118 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.