BlueLine Communication: 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.
BlueLine Communication
Largest movements
- Cash +€8,332
up €8,332 (+11.5%), from €72,474 to €80,806
mainly Other debts (+€41,521) and Net result for the year (+€10,680)
- Receivables within one year +€2,242
up €2,242 (+26.9%), from €8,344 to €10,586
of which Other amounts receivable: +€6,298
- Current investments -€1,347
down €1,347 (-24.5%), from €5,494 to €4,147
- Other debts +€41,521
up €41,521 (+151%), from €27,501 to €69,022
- Profit (loss) carried forward -€34,320
down €34,320 (-94.3%), from €36,391 to €2,071
- Tax, wage and social debts +€2,497
up €2,497 (+82.2%), from €3,039 to €5,536
of which Taxes: +€2,418
- Trade debts -€1,102
down €1,102 (-32.0%), from €3,448 to €2,346
- Gross operating margin -€16,256
down €16,256 (-50.5%), from €32,196 to €15,941
- Financial income -€4,421
down €4,421 (-82.7%), from €5,345 to €924
- Taxes -€2,871
down €2,871 (-49.1%), from €5,850 to €2,979
- Financial charges +€1,196
up €1,196 (+185%), from €647 to €1,844
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 | €91,272 | €99,553 | +€8,281 | +9.1% |
| Fixed assets | 21/28 | €2,770 | €2,472 | -€299 | -10.8% |
| Tangible fixed assets | 22/27 | €2,770 | €2,472 | -€299 | -10.8% |
| Plant, machinery and equipment | 23 | €1,529 | €1,333 | -€196 | -12.8% |
| Furniture and vehicles | 24 | €1,242 | €1,139 | -€103 | -8.3% |
| Current assets | 29/58 | €88,502 | €97,082 | +€8,580 | +9.7% |
| Amounts receivable within one year | 40/41 | €8,344 | €10,586 | +€2,242 | +26.9% |
| Trade receivables | 40 | €8,344 | €4,288 | -€4,056 | -48.6% |
| Other amounts receivable | 41 | - | €6,298 | +€6,298 | |
| Current investments | 50/53 | €5,494 | €4,147 | -€1,347 | -24.5% |
| Cash at bank and in hand | 54/58 | €72,474 | €80,806 | +€8,332 | +11.5% |
| Deferred charges and accrued income | 490/1 | €2,190 | €1,543 | -€647 | -29.5% |
| Total equity and liabilities | 10/49 | €91,272 | €99,553 | +€8,281 | +9.1% |
| Equity | 10/15 | €56,796 | €22,476 | -€34,320 | -60.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,391 | €2,071 | -€34,320 | -94.3% |
| Amounts payable | 17/49 | €34,476 | €77,077 | +€42,601 | +124% |
| Amounts payable within one year | 42/48 | €33,988 | €76,904 | +€42,916 | +126% |
| Trade debts | 44 | €3,448 | €2,346 | -€1,102 | -32.0% |
| Suppliers | 440/4 | €3,448 | €2,346 | -€1,102 | -32.0% |
| Taxes, remuneration and social security | 45 | €3,039 | €5,536 | +€2,497 | +82.2% |
| Taxes | 450/3 | €519 | €2,938 | +€2,418 | +466% |
| Remuneration and social security | 454/9 | €2,520 | €2,599 | +€79 | +3.1% |
| Other amounts payable | 47/48 | €27,501 | €69,022 | +€41,521 | +151% |
| Accrued charges and deferred income | 492/3 | €488 | €173 | -€315 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €421 | €655 | +€234 | +55.5% |
| Other operating charges | 640/8 | €630 | €630 | -€0 | -0.1% |
| Non-recurring operating charges | 66A | €8,420 | €78 | -€8,342 | -99.1% |
| Gross operating margin | 9900 | €32,196 | €15,941 | -€16,256 | -50.5% |
| Operating profit (loss) | 9901 | €22,725 | €14,578 | -€8,147 | -35.9% |
| Financial income | 75/76B | €5,345 | €924 | -€4,421 | -82.7% |
| Recurring financial income | 75 | €5,345 | €924 | -€4,421 | -82.7% |
| Financial charges | 65/66B | €647 | €1,844 | +€1,196 | +185% |
| Recurring financial charges | 65 | €647 | €1,844 | +€1,196 | +185% |
| Profit (loss) for the period before taxes | 9903 | €27,423 | €13,659 | -€13,764 | -50.2% |
| Income taxes | 67/77 | €5,850 | €2,979 | -€2,871 | -49.1% |
| Profit (loss) for the period | 9904 | €21,573 | €10,680 | -€10,893 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,573 | €10,680 | -€10,893 | -50.5% |
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 14 October 2026 via checked.be.