BLUEMARK: 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.
BLUEMARK
Largest movements
- Cash +€82,753
up €82,753 (+73.6%), from €112,387 to €195,140
mainly Net result for the year (+€75,784) and Receivables within one year (+€19,360)
- Receivables within one year -€19,360
down €19,360 (-100.0%), from €19,360 to €0
of which Trade receivables: -€19,360
- Tangible fixed assets +€6,682
new in 2025: €6,682
- Profit (loss) carried forward +€75,784
up €75,784 (+70.8%), from €106,984 to €182,768
- Accrued charges and deferred income -€7,465
no longer reported in 2025 (was €7,465)
- Taxes +€23,476
new in 2025: €23,476
- Gross operating margin -€7,764
down €7,764 (-7.2%), from €107,602 to €99,838
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 | €131,747 | €201,822 | +€70,075 | +53.2% |
| Fixed assets | 21/28 | - | €6,682 | +€6,682 | |
| Tangible fixed assets | 22/27 | - | €6,682 | +€6,682 | |
| Land and buildings | 22 | - | €6,682 | +€6,682 | |
| Current assets | 29/58 | €131,747 | €195,140 | +€63,393 | +48.1% |
| Amounts receivable within one year | 40/41 | €19,360 | €0 | -€19,360 | -100.0% |
| Trade receivables | 40 | €19,360 | - | -€19,360 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €112,387 | €195,140 | +€82,753 | +73.6% |
| Total equity and liabilities | 10/49 | €131,747 | €201,822 | +€70,075 | +53.2% |
| Equity | 10/15 | €116,984 | €192,768 | +€75,784 | +64.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,984 | €182,768 | +€75,784 | +70.8% |
| Amounts payable | 17/49 | €14,763 | €9,054 | -€5,709 | -38.7% |
| Amounts payable within one year | 42/48 | €7,298 | €9,054 | +€1,756 | +24.1% |
| Trade debts | 44 | €1,443 | €1,731 | +€288 | +20.0% |
| Suppliers | 440/4 | €1,443 | €1,731 | +€288 | +20.0% |
| Taxes, remuneration and social security | 45 | €5,855 | €7,323 | +€1,468 | +25.1% |
| Taxes | 450/3 | €5,855 | €7,323 | +€1,468 | +25.1% |
| Accrued charges and deferred income | 492/3 | €7,465 | - | -€7,465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €230 | +€230 | |
| Other operating charges | 640/8 | €50 | €292 | +€242 | +483.0% |
| Gross operating margin | 9900 | €107,602 | €99,838 | -€7,764 | -7.2% |
| Operating profit (loss) | 9901 | €107,552 | €99,316 | -€8,235 | -7.7% |
| Financial charges | 65/66B | €568 | €57 | -€511 | -90.0% |
| Recurring financial charges | 65 | €568 | €57 | -€511 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €106,984 | €99,260 | -€7,724 | -7.2% |
| Income taxes | 67/77 | - | €23,476 | +€23,476 | |
| Profit (loss) for the period | 9904 | €106,984 | €75,784 | -€31,200 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,984 | €75,784 | -€31,200 | -29.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.