BLUEARCH: 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.
BLUEARCH
Largest movements
- Cash -€2,314
down €2,314 (-20.4%), from €11,330 to €9,016
mainly Trade debts (-€3,734) and Tax, wage and social debts (-€1,750)
- Receivables within one year +€605
up €605 (+2.5%), from €24,545 to €25,150
- Tangible fixed assets -€556
down €556 (-28.0%), from €1,989 to €1,433
- Deferred charges and accrued income +€475
new in 2025: €475
- Trade debts -€3,734
down €3,734 (-49.4%), from €7,555 to €3,821
- Other debts +€3,584
up €3,584 (+37.6%), from €9,524 to €13,108
- Tax, wage and social debts -€1,750
down €1,750 (-24.5%), from €7,138 to €5,388
of which Taxes: -€3,700
- Gross operating margin -€725
down €725 (-19.8%), from €3,669 to €2,944
- Other operating charges -€380
down €380 (-29.4%), from €1,294 to €914
- Financial charges +€252
up €252 (+40.4%), from €623 to €875
- Depreciation +€79
up €79 (+9.9%), from €798 to €877
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 | €37,954 | €36,164 | -€1,790 | -4.7% |
| Fixed assets | 21/28 | €2,079 | €1,523 | -€556 | -26.7% |
| Tangible fixed assets | 22/27 | €1,989 | €1,433 | -€556 | -28.0% |
| Furniture and vehicles | 24 | €1,989 | €1,433 | -€556 | -28.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €35,875 | €34,641 | -€1,234 | -3.4% |
| Amounts receivable within one year | 40/41 | €24,545 | €25,150 | +€605 | +2.5% |
| Trade receivables | 40 | €24,545 | €25,150 | +€605 | +2.5% |
| Cash at bank and in hand | 54/58 | €11,330 | €9,016 | -€2,314 | -20.4% |
| Deferred charges and accrued income | 490/1 | - | €475 | +€475 | |
| Total equity and liabilities | 10/49 | €37,954 | €36,164 | -€1,790 | -4.7% |
| Equity | 10/15 | €13,737 | €13,847 | +€110 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,612 | €4,612 | = | 0.0% |
| Distributable reserves | 133 | €4,612 | €4,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,475 | -€9,365 | +€110 | +1.2% |
| Amounts payable | 17/49 | €24,217 | €22,317 | -€1,900 | -7.8% |
| Amounts payable within one year | 42/48 | €24,217 | €22,317 | -€1,900 | -7.8% |
| Trade debts | 44 | €7,555 | €3,821 | -€3,734 | -49.4% |
| Suppliers | 440/4 | €7,555 | €3,821 | -€3,734 | -49.4% |
| Taxes, remuneration and social security | 45 | €7,138 | €5,388 | -€1,750 | -24.5% |
| Taxes | 450/3 | €5,088 | €1,388 | -€3,700 | -72.7% |
| Remuneration and social security | 454/9 | €2,050 | €4,000 | +€1,950 | +95.1% |
| Other amounts payable | 47/48 | €9,524 | €13,108 | +€3,584 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €877 | +€79 | +9.9% |
| Other operating charges | 640/8 | €1,294 | €914 | -€380 | -29.4% |
| Gross operating margin | 9900 | €3,669 | €2,944 | -€725 | -19.8% |
| Operating profit (loss) | 9901 | €1,577 | €1,153 | -€424 | -26.9% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €623 | €875 | +€252 | +40.4% |
| Recurring financial charges | 65 | €623 | €875 | +€252 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €957 | €278 | -€679 | -71.0% |
| Income taxes | 67/77 | €134 | €168 | +€34 | +25.4% |
| Profit (loss) for the period | 9904 | €823 | €110 | -€713 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €823 | €110 | -€713 | -86.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.