BLUE WASH: 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 WASH
Largest movements
- Cash +€7,814
up €7,814 (+27.4%), from €28,490 to €36,304
mainly Net result for the year (+€4,848) and Depreciation (+€1,705)
- Receivables within one year -€1,576
no longer reported in 2025 (was €1,576)
- Tangible fixed assets -€506
down €506 (-13.4%), from €3,772 to €3,266
- Profit (loss) carried forward +€4,848
up €4,848, from -€341 to €4,507
- Tax, wage and social debts +€1,296
up €1,296 (+18.8%), from €6,906 to €8,202
- Trade debts -€465
down €465 (-43.0%), from €1,081 to €616
- Purchases and services -€5,084
down €5,084 (-8.7%), from €58,288 to €53,204
- Taxes -€3,530
no longer reported in 2025 (was €3,530)
- Gross operating margin +€573
up €573 (+7.7%), from €7,487 to €8,060
- Financial income -€432
down €432 (-99.9%), from €432 to €1
- Depreciation +€247
up €247 (+17.0%), from €1,458 to €1,705
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 | €34,095 | €39,775 | +€5,679 | +16.7% |
| Fixed assets | 21/28 | €3,772 | €3,266 | -€506 | -13.4% |
| Tangible fixed assets | 22/27 | €3,772 | €3,266 | -€506 | -13.4% |
| Plant, machinery and equipment | 23 | €3,772 | €3,266 | -€506 | -13.4% |
| Current assets | 29/58 | €30,323 | €36,509 | +€6,185 | +20.4% |
| Stocks and contracts in progress | 3 | €257 | €204 | -€53 | -20.5% |
| Stocks | 30/36 | €257 | €204 | -€53 | -20.5% |
| Amounts receivable within one year | 40/41 | €1,576 | - | -€1,576 | |
| Trade receivables | 40 | €1,576 | - | -€1,576 | |
| Cash at bank and in hand | 54/58 | €28,490 | €36,304 | +€7,814 | +27.4% |
| Total equity and liabilities | 10/49 | €34,095 | €39,775 | +€5,679 | +16.7% |
| Equity | 10/15 | €26,109 | €30,957 | +€4,848 | +18.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,450 | €1,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,450 | €1,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,450 | €1,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€341 | €4,507 | +€4,848 | |
| Amounts payable | 17/49 | €7,986 | €8,818 | +€831 | +10.4% |
| Amounts payable within one year | 42/48 | €7,986 | €8,818 | +€831 | +10.4% |
| Trade debts | 44 | €1,081 | €616 | -€465 | -43.0% |
| Suppliers | 440/4 | €1,081 | €616 | -€465 | -43.0% |
| Taxes, remuneration and social security | 45 | €6,906 | €8,202 | +€1,296 | +18.8% |
| Taxes | 450/3 | €6,906 | €8,202 | +€1,296 | +18.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,288 | €53,204 | -€5,084 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,458 | €1,705 | +€247 | +17.0% |
| Other operating charges | 640/8 | €1,304 | €1,419 | +€114 | +8.8% |
| Gross operating margin | 9900 | €7,487 | €8,060 | +€573 | +7.7% |
| Operating profit (loss) | 9901 | €4,725 | €4,937 | +€212 | +4.5% |
| Financial income | 75/76B | €432 | €1 | -€432 | -99.9% |
| Recurring financial income | 75 | €432 | €1 | -€432 | -99.9% |
| Financial charges | 65/66B | €181 | €89 | -€92 | -50.7% |
| Recurring financial charges | 65 | €181 | €89 | -€92 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €4,976 | €4,848 | -€128 | -2.6% |
| Income taxes | 67/77 | €3,530 | - | -€3,530 | |
| Profit (loss) for the period | 9904 | €1,446 | €4,848 | +€3,402 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €1,446 | €4,848 | +€3,402 | +235% |
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 26 October 2026 via checked.be.