BLUEFIELD: 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.
BLUEFIELD
Largest movements
- Cash +€94,514
up €94,514 (+53.8%), from €175,723 to €270,237
mainly Net result for the year (+€193,615) and Other debts (+€76,299)
- Receivables within one year -€17,083
down €17,083 (-18.2%), from €93,653 to €76,569
of which Other amounts receivable: -€43,307
- Other debts +€76,299
up €76,299 (+63.6%), from €120,000 to €196,299
- Reserves +€3,615
up €3,615 (+53.8%), from €6,716 to €10,331
- Financial charges -€43,914
down €43,914 (-99.5%), from €44,151 to €236
- Gross operating margin +€34,033
up €34,033 (+20.7%), from €164,798 to €198,830
- Taxes +€3,409
up €3,409 (+200%), from €1,704 to €5,113
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 | €272,911 | €349,309 | +€76,398 | +28.0% |
| Fixed assets | 21/28 | €341 | €960 | +€620 | +182% |
| Tangible fixed assets | 22/27 | €341 | €960 | +€620 | +182% |
| Furniture and vehicles | 24 | €341 | €960 | +€620 | +182% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €272,570 | €348,349 | +€75,779 | +27.8% |
| Amounts receivable within one year | 40/41 | €93,653 | €76,569 | -€17,083 | -18.2% |
| Trade receivables | 40 | €49,523 | €75,747 | +€26,224 | +53.0% |
| Other amounts receivable | 41 | €44,130 | €823 | -€43,307 | -98.1% |
| Cash at bank and in hand | 54/58 | €175,723 | €270,237 | +€94,514 | +53.8% |
| Deferred charges and accrued income | 490/1 | €3,195 | €1,543 | -€1,652 | -51.7% |
| Total equity and liabilities | 10/49 | €272,911 | €349,309 | +€76,398 | +28.0% |
| Equity | 10/15 | €24,316 | €27,931 | +€3,615 | +14.9% |
| Contributions | 10/11 | €17,600 | €17,600 | = | 0.0% |
| Reserves | 13 | €6,716 | €10,331 | +€3,615 | +53.8% |
| Distributable reserves | 133 | €6,716 | €10,331 | +€3,615 | +53.8% |
| Amounts payable | 17/49 | €248,595 | €321,379 | +€72,783 | +29.3% |
| Amounts payable within one year | 42/48 | €248,595 | €321,379 | +€72,783 | +29.3% |
| Trade debts | 44 | €92,522 | €89,109 | -€3,413 | -3.7% |
| Suppliers | 440/4 | €92,522 | €89,109 | -€3,413 | -3.7% |
| Taxes, remuneration and social security | 45 | €36,073 | €35,970 | -€103 | -0.3% |
| Taxes | 450/3 | €36,073 | €35,970 | -€103 | -0.3% |
| Other amounts payable | 47/48 | €120,000 | €196,299 | +€76,299 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90 | €97 | +€7 | +7.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €164,798 | €198,830 | +€34,033 | +20.7% |
| Operating profit (loss) | 9901 | €164,320 | €198,334 | +€34,014 | +20.7% |
| Financial income | 75/76B | €1,405 | €630 | -€775 | -55.1% |
| Recurring financial income | 75 | €1,405 | €630 | -€775 | -55.1% |
| Financial charges | 65/66B | €44,151 | €236 | -€43,914 | -99.5% |
| Recurring financial charges | 65 | €44,151 | €236 | -€43,914 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €121,574 | €198,728 | +€77,153 | +63.5% |
| Income taxes | 67/77 | €1,704 | €5,113 | +€3,409 | +200% |
| Profit (loss) for the period | 9904 | €119,870 | €193,615 | +€73,744 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €119,870 | €193,615 | +€73,744 | +61.5% |
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 17 October 2026 via checked.be.