BLUE VISION MESSANCY: 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 VISION MESSANCY
Largest movements
- Receivables within one year +€59,374
up €59,374 (+96.6%), from €61,433 to €120,807
of which Other amounts receivable: +€88,785
- Stocks and contracts -€26,126
down €26,126 (-38.0%), from €68,823 to €42,696
- Cash -€18,086
down €18,086 (-27.2%), from €66,439 to €48,353
mainly Receivables within one year (-€59,374) and Tax, wage and social debts (-€9,492)
- Deferred charges and accrued income -€5,233
down €5,233 (-75.6%), from €6,920 to €1,687
- Trade debts +€17,576
up €17,576 (+88.2%), from €19,931 to €37,507
- Tax, wage and social debts -€9,492
down €9,492 (-16.4%), from €57,767 to €48,275
of which Taxes: -€11,844
- Gross operating margin -€38,341
down €38,341 (-17.6%), from €217,278 to €178,937
- Taxes -€11,566
down €11,566 (-98.5%), from €11,741 to €175
- Depreciation -€4,245
down €4,245 (-69.1%), from €6,145 to €1,901
- Staff costs +€3,888
up €3,888 (+2.4%), from €164,898 to €168,786
- Financial charges -€3,322
down €3,322 (-84.9%), from €3,913 to €591
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 | €206,137 | €214,165 | +€8,028 | +3.9% |
| Fixed assets | 21/28 | €2,522 | €621 | -€1,901 | -75.4% |
| Tangible fixed assets | 22/27 | €2,522 | €621 | -€1,901 | -75.4% |
| Plant, machinery and equipment | 23 | €641 | €324 | -€316 | -49.4% |
| Furniture and vehicles | 24 | €1,881 | €297 | -€1,584 | -84.2% |
| Current assets | 29/58 | €203,615 | €213,544 | +€9,929 | +4.9% |
| Stocks and contracts in progress | 3 | €68,823 | €42,696 | -€26,126 | -38.0% |
| Stocks | 30/36 | €68,823 | €42,696 | -€26,126 | -38.0% |
| Amounts receivable within one year | 40/41 | €61,433 | €120,807 | +€59,374 | +96.6% |
| Trade receivables | 40 | €34,925 | €5,514 | -€29,411 | -84.2% |
| Other amounts receivable | 41 | €26,508 | €115,293 | +€88,785 | +335% |
| Cash at bank and in hand | 54/58 | €66,439 | €48,353 | -€18,086 | -27.2% |
| Deferred charges and accrued income | 490/1 | €6,920 | €1,687 | -€5,233 | -75.6% |
| Total equity and liabilities | 10/49 | €206,137 | €214,165 | +€8,028 | +3.9% |
| Equity | 10/15 | €115,639 | €115,873 | +€233 | +0.2% |
| Contributions | 10/11 | €13,860 | €13,860 | = | 0.0% |
| Reserves | 13 | €102,766 | €102,766 | = | 0.0% |
| Distributable reserves | 133 | €102,766 | €102,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€987 | -€753 | +€233 | +23.7% |
| Amounts payable | 17/49 | €90,498 | €98,292 | +€7,794 | +8.6% |
| Amounts payable within one year | 42/48 | €90,498 | €98,292 | +€7,794 | +8.6% |
| Trade debts | 44 | €19,931 | €37,507 | +€17,576 | +88.2% |
| Suppliers | 440/4 | €19,931 | €37,507 | +€17,576 | +88.2% |
| Taxes, remuneration and social security | 45 | €57,767 | €48,275 | -€9,492 | -16.4% |
| Taxes | 450/3 | €35,235 | €23,391 | -€11,844 | -33.6% |
| Remuneration and social security | 454/9 | €22,532 | €24,885 | +€2,352 | +10.4% |
| Other amounts payable | 47/48 | €12,800 | €12,510 | -€290 | -2.3% |
| Remuneration, social security and pensions | 62 | €164,898 | €168,786 | +€3,888 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,145 | €1,901 | -€4,245 | -69.1% |
| Other operating charges | 640/8 | €7,668 | €7,971 | +€303 | +4.0% |
| Gross operating margin | 9900 | €217,278 | €178,937 | -€38,341 | -17.6% |
| Operating profit (loss) | 9901 | €38,566 | €279 | -€38,288 | -99.3% |
| Financial income | 75/76B | €549 | €721 | +€172 | +31.4% |
| Recurring financial income | 75 | €549 | €721 | +€172 | +31.4% |
| Financial charges | 65/66B | €3,913 | €591 | -€3,322 | -84.9% |
| Recurring financial charges | 65 | €3,913 | €591 | -€3,322 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | €35,203 | €409 | -€34,794 | -98.8% |
| Income taxes | 67/77 | €11,741 | €175 | -€11,566 | -98.5% |
| Profit (loss) for the period | 9904 | €23,462 | €233 | -€23,228 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,462 | €233 | -€23,228 | -99.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.