BlueMoose: 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.
BlueMoose
Largest movements
- Deferred charges and accrued income -€134
no longer reported in 2025 (was €134)
- Tangible fixed assets -€58
no longer reported in 2025 (was €58)
- Cash -€21
down €21 (-20.5%), from €102 to €81
mainly Net result for the year (-€2,418)
- Profit (loss) carried forward -€2,418
down €2,418 (-61.4%), from -€3,936 to -€6,354
- Other debts +€2,205
up €2,205 (+69.9%), from €3,153 to €5,358
- Gross operating margin -€527
down €527 (-42.4%), from -€1,244 to -€1,771
- Depreciation -€378
down €378 (-86.8%), from €436 to €58
- Other operating charges -€119
down €119 (-18.0%), from €663 to €544
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 | €294 | €81 | -€213 | -72.4% |
| Fixed assets | 21/28 | €58 | - | -€58 | |
| Tangible fixed assets | 22/27 | €58 | - | -€58 | |
| Plant, machinery and equipment | 23 | €58 | - | -€58 | |
| Current assets | 29/58 | €236 | €81 | -€155 | -65.7% |
| Cash at bank and in hand | 54/58 | €102 | €81 | -€21 | -20.5% |
| Deferred charges and accrued income | 490/1 | €134 | - | -€134 | |
| Total equity and liabilities | 10/49 | €294 | €81 | -€213 | -72.4% |
| Equity | 10/15 | -€2,936 | -€5,354 | -€2,418 | -82.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,936 | -€6,354 | -€2,418 | -61.4% |
| Amounts payable | 17/49 | €3,230 | €5,435 | +€2,205 | +68.3% |
| Amounts payable within one year | 42/48 | €3,230 | €5,435 | +€2,205 | +68.3% |
| Trade debts | 44 | €77 | €77 | = | 0.0% |
| Suppliers | 440/4 | €77 | €77 | = | 0.0% |
| Other amounts payable | 47/48 | €3,153 | €5,358 | +€2,205 | +69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €58 | -€378 | -86.8% |
| Other operating charges | 640/8 | €663 | €544 | -€119 | -18.0% |
| Gross operating margin | 9900 | -€1,244 | -€1,771 | -€527 | -42.4% |
| Operating profit (loss) | 9901 | -€2,342 | -€2,372 | -€30 | -1.3% |
| Financial charges | 65/66B | €45 | €46 | +€1 | +2.2% |
| Recurring financial charges | 65 | €45 | €46 | +€1 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,387 | -€2,418 | -€31 | -1.3% |
| Profit (loss) for the period | 9904 | -€2,387 | -€2,418 | -€31 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,387 | -€2,418 | -€31 | -1.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.