BLUELINE: 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.
BLUELINE
Largest movements
- Receivables within one year +€202,160
up €202,160 (+20981.7%), from €964 to €203,124
of which Trade receivables: +€198,067
- Cash -€7,685
down €7,685 (-59.9%), from €12,826 to €5,141
mainly Receivables within one year (-€202,160) and Tax, wage and social debts (-€5,063)
- Stocks and contracts -€5,783
no longer reported in 2024 (was €5,783)
- Trade debts +€188,443
up €188,443 (+6504.6%), from €2,897 to €191,340
- Profit (loss) carried forward +€5,311
up €5,311 (+103.3%), from €5,141 to €10,452
- Tax, wage and social debts -€5,063
down €5,063 (-43.9%), from €11,536 to €6,473
of which Remuneration and social security: -€5,794
- Turnover +€45,167
up €45,167 (+30.8%), from €146,426 to €191,593
- Purchases and services +€40,048
up €40,048 (+31.7%), from €126,472 to €166,520
- Other operating charges -€4,434
no longer reported in 2024 (was €4,434)
- Gross operating margin -€3,824
down €3,824 (-13.2%), from €28,897 to €25,073
- Staff costs +€2,226
up €2,226 (+12.7%), from €17,536 to €19,762
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,573 | €208,265 | +€188,692 | +964.0% |
| Current assets | 29/58 | €19,573 | €208,265 | +€188,692 | +964.0% |
| Stocks and contracts in progress | 3 | €5,783 | - | -€5,783 | |
| Stocks | 30/36 | €5,783 | - | -€5,783 | |
| Amounts receivable within one year | 40/41 | €964 | €203,124 | +€202,160 | +20981.7% |
| Trade receivables | 40 | - | €198,067 | +€198,067 | |
| Other amounts receivable | 41 | €964 | €5,057 | +€4,093 | +424.9% |
| Cash at bank and in hand | 54/58 | €12,826 | €5,141 | -€7,685 | -59.9% |
| Total equity and liabilities | 10/49 | €19,573 | €208,265 | +€188,692 | +964.0% |
| Equity | 10/15 | €5,141 | €10,452 | +€5,311 | +103.3% |
| Profit (loss) carried forward | 14 | €5,141 | €10,452 | +€5,311 | +103.3% |
| Amounts payable | 17/49 | €14,433 | €197,813 | +€183,380 | +1270.6% |
| Amounts payable within one year | 42/48 | €14,433 | €197,813 | +€183,380 | +1270.6% |
| Trade debts | 44 | €2,897 | €191,340 | +€188,443 | +6504.6% |
| Suppliers | 440/4 | €2,897 | €191,340 | +€188,443 | +6504.6% |
| Taxes, remuneration and social security | 45 | €11,536 | €6,473 | -€5,063 | -43.9% |
| Taxes | 450/3 | €5,741 | €6,473 | +€732 | +12.7% |
| Remuneration and social security | 454/9 | €5,794 | - | -€5,794 | |
| Turnover | 70 | €146,426 | €191,593 | +€45,167 | +30.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €126,472 | €166,520 | +€40,048 | +31.7% |
| Remuneration, social security and pensions | 62 | €17,536 | €19,762 | +€2,226 | +12.7% |
| Other operating charges | 640/8 | €4,434 | - | -€4,434 | |
| Non-recurring operating charges | 66A | €47 | - | -€47 | |
| Gross operating margin | 9900 | €28,897 | €25,073 | -€3,824 | -13.2% |
| Operating profit (loss) | 9901 | €6,880 | €5,311 | -€1,569 | -22.8% |
| Financial charges | 65/66B | €26 | - | -€26 | |
| Recurring financial charges | 65 | €26 | - | -€26 | |
| Profit (loss) for the period before taxes | 9903 | €6,854 | €5,311 | -€1,543 | -22.5% |
| Income taxes | 67/77 | €1,714 | - | -€1,714 | |
| Profit (loss) for the period | 9904 | €5,141 | €5,311 | +€170 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,141 | €5,311 | +€170 | +3.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.