Blueness: 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.
Blueness
Largest movements
- Tangible fixed assets -€16,205
down €16,205 (-50.5%), from €32,118 to €15,913
of which Leasing and similar rights: -€15,759
- Cash -€8,908
down €8,908 (-87.5%), from €10,185 to €1,277
mainly Net result for the year (-€15,286) and Tax, wage and social debts (-€12,411)
- Deferred charges and accrued income +€3,964
up €3,964 (+155.6%), from €2,547 to €6,512
- Receivables within one year -€1,689
down €1,689 (-4.3%), from €39,420 to €37,732
of which Trade receivables: -€2,471
- Other debts +€16,887
up €16,887 (+60.3%), from €27,990 to €44,877
- Profit (loss) carried forward -€15,286
down €15,286 (-560.9%), from -€2,725 to -€18,012
- Tax, wage and social debts -€12,411
down €12,411 (-54.7%), from €22,707 to €10,296
of which Taxes: -€12,411
- Debts after one year -€9,062
down €9,062 (-100.0%), from €9,062 to €0
- Trade debts +€6,354
up €6,354 (+96.8%), from €6,563 to €12,916
- Gross operating margin -€18,878
down €18,878 (-78.7%), from €23,975 to €5,097
- Taxes -€5,105
down €5,105 (-99.8%), from €5,117 to €12
- Financial charges +€811
up €811, from -€477 to €333
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 | €85,568 | €62,140 | -€23,428 | -27.4% |
| Formation expenses | 20 | €777 | €187 | -€591 | -76.0% |
| Fixed assets | 21/28 | €32,638 | €16,433 | -€16,205 | -49.7% |
| Tangible fixed assets | 22/27 | €32,118 | €15,913 | -€16,205 | -50.5% |
| Furniture and vehicles | 24 | €600 | €154 | -€446 | -74.4% |
| Leasing and similar rights | 25 | €31,518 | €15,759 | -€15,759 | -50.0% |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €52,153 | €45,520 | -€6,633 | -12.7% |
| Amounts receivable within one year | 40/41 | €39,420 | €37,732 | -€1,689 | -4.3% |
| Trade receivables | 40 | €33,537 | €31,067 | -€2,471 | -7.4% |
| Other amounts receivable | 41 | €5,883 | €6,665 | +€782 | +13.3% |
| Cash at bank and in hand | 54/58 | €10,185 | €1,277 | -€8,908 | -87.5% |
| Deferred charges and accrued income | 490/1 | €2,547 | €6,512 | +€3,964 | +155.6% |
| Total equity and liabilities | 10/49 | €85,568 | €62,140 | -€23,428 | -27.4% |
| Equity | 10/15 | €275 | -€15,012 | -€15,286 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,725 | -€18,012 | -€15,286 | -560.9% |
| Amounts payable | 17/49 | €85,294 | €77,152 | -€8,142 | -9.5% |
| Amounts payable after more than one year | 17 | €9,062 | €0 | -€9,062 | -100.0% |
| Financial debts | 170/4 | €9,062 | €0 | -€9,062 | -100.0% |
| Amounts payable within one year | 42/48 | €76,231 | €77,152 | +€920 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €15,253 | €9,062 | -€6,190 | -40.6% |
| Financial debts | 43 | €3,719 | €0 | -€3,719 | -100.0% |
| Credit institutions | 430/8 | €3,719 | €0 | -€3,719 | -100.0% |
| Trade debts | 44 | €6,563 | €12,916 | +€6,354 | +96.8% |
| Suppliers | 440/4 | €6,563 | €12,916 | +€6,354 | +96.8% |
| Taxes, remuneration and social security | 45 | €22,707 | €10,296 | -€12,411 | -54.7% |
| Taxes | 450/3 | €12,411 | €0 | -€12,411 | -100.0% |
| Remuneration and social security | 454/9 | €10,296 | €10,296 | = | 0.0% |
| Other amounts payable | 47/48 | €27,990 | €44,877 | +€16,887 | +60.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,796 | €16,796 | = | 0.0% |
| Other operating charges | 640/8 | €3,191 | €3,242 | +€52 | +1.6% |
| Gross operating margin | 9900 | €23,975 | €5,097 | -€18,878 | -78.7% |
| Operating profit (loss) | 9901 | €3,989 | -€14,941 | -€18,930 | |
| Financial charges | 65/66B | -€477 | €333 | +€811 | |
| Recurring financial charges | 65 | -€477 | €333 | +€811 | |
| Profit (loss) for the period before taxes | 9903 | €4,466 | -€15,274 | -€19,741 | |
| Income taxes | 67/77 | €5,117 | €12 | -€5,105 | -99.8% |
| Profit (loss) for the period | 9904 | -€651 | -€15,286 | -€14,635 | -2248.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€651 | -€15,286 | -€14,635 | -2248.3% |
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 10 October 2026 via checked.be.