Blue & White Collars: what changed
Two fiscal 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 & White Collars
Largest movements
- Cash +€53,738
up €53,738 (+408.6%), from €13,153 to €66,891
mainly Net result for the year (+€25,339) and Receivables within one year (+€22,752)
- Receivables within one year -€22,752
down €22,752 (-57.7%), from €39,419 to €16,667
of which Trade receivables: -€22,809
- Tangible fixed assets +€2,946
up €2,946 (+391.9%), from €752 to €3,697
of which Furniture and vehicles: +€3,127
- Reserves +€24,506
up €24,506 (+72.3%), from €33,886 to €58,391
- Tax, wage and social debts +€7,939
up €7,939 (+71.4%), from €11,121 to €19,060
- Gross operating margin -€12,964
down €12,964 (-28.2%), from €46,000 to €33,036
- Taxes -€2,402
down €2,402 (-27.2%), from €8,842 to €6,440
- Other operating charges -€779
down €779 (-80.8%), from €965 to €186
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 | €56,409 | €89,529 | +€33,119 | +58.7% |
| Fixed assets | 21/28 | €3,802 | €5,971 | +€2,169 | +57.0% |
| Intangible fixed assets | 21 | €3,050 | €2,273 | -€777 | -25.5% |
| Tangible fixed assets | 22/27 | €752 | €3,697 | +€2,946 | +391.9% |
| Plant, machinery and equipment | 23 | €752 | €570 | -€182 | -24.2% |
| Furniture and vehicles | 24 | - | €3,127 | +€3,127 | |
| Current assets | 29/58 | €52,607 | €83,558 | +€30,951 | +58.8% |
| Amounts receivable within one year | 40/41 | €39,419 | €16,667 | -€22,752 | -57.7% |
| Trade receivables | 40 | €39,419 | €16,611 | -€22,809 | -57.9% |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Cash at bank and in hand | 54/58 | €13,153 | €66,891 | +€53,738 | +408.6% |
| Deferred charges and accrued income | 490/1 | €35 | €0 | -€35 | -100.0% |
| Total equity and liabilities | 10/49 | €56,409 | €89,529 | +€33,119 | +58.7% |
| Equity | 10/15 | €43,886 | €68,391 | +€24,506 | +55.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €33,886 | €58,391 | +€24,506 | +72.3% |
| Distributable reserves | 133 | €33,886 | €58,391 | +€24,506 | +72.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,524 | €21,137 | +€8,614 | +68.8% |
| Amounts payable within one year | 42/48 | €12,524 | €21,137 | +€8,614 | +68.8% |
| Trade debts | 44 | €512 | €412 | -€100 | -19.5% |
| Suppliers | 440/4 | €512 | €412 | -€100 | -19.5% |
| Taxes, remuneration and social security | 45 | €11,121 | €19,060 | +€7,939 | +71.4% |
| Taxes | 450/3 | €11,121 | €19,060 | +€7,939 | +71.4% |
| Other amounts payable | 47/48 | €891 | €1,666 | +€775 | +86.9% |
| Remuneration, social security and pensions | 62 | €334 | €0 | -€334 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €1,016 | +€24 | +2.4% |
| Other operating charges | 640/8 | €965 | €186 | -€779 | -80.8% |
| Gross operating margin | 9900 | €46,000 | €33,036 | -€12,964 | -28.2% |
| Operating profit (loss) | 9901 | €43,709 | €31,834 | -€11,875 | -27.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €148 | €55 | -€93 | -62.6% |
| Recurring financial charges | 65 | €148 | €55 | -€93 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €43,561 | €31,779 | -€11,782 | -27.0% |
| Income taxes | 67/77 | €8,842 | €6,440 | -€2,402 | -27.2% |
| Profit (loss) for the period | 9904 | €34,719 | €25,339 | -€9,380 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,719 | €25,339 | -€9,380 | -27.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.