BLUEPOINTERS: 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.
BLUEPOINTERS
Largest movements
- Cash -€95,745
down €95,745 (-54.0%), from €177,216 to €81,471
mainly Contributions, distributions and other (-€158,590) and Receivables within one year (-€6,236)
- Receivables within one year +€6,236
up €6,236 (+51.7%), from €12,064 to €18,300
of which Other amounts receivable: +€3,645
- Reserves -€93,409
down €93,409 (-100.0%), from €93,409 to €0
- Other debts +€6,627
up €6,627 (+10.0%), from €66,217 to €72,843
- Tax, wage and social debts -€2,391
down €2,391 (-38.2%), from €6,267 to €3,876
of which Remuneration and social security: -€2,930
- Gross operating margin -€7,956
down €7,956 (-9.1%), from €87,449 to €79,493
- Financial charges -€5,313
down €5,313 (-97.8%), from €5,431 to €118
- Taxes -€3,548
down €3,548 (-21.6%), from €16,403 to €12,855
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 | €191,467 | €100,828 | -€90,639 | -47.3% |
| Fixed assets | 21/28 | €689 | €159 | -€529 | -76.9% |
| Tangible fixed assets | 22/27 | €439 | €9 | -€430 | -97.9% |
| Furniture and vehicles | 24 | €439 | €9 | -€430 | -97.9% |
| Financial fixed assets | 28 | €250 | €150 | -€100 | -40.0% |
| Current assets | 29/58 | €190,778 | €100,669 | -€90,109 | -47.2% |
| Amounts receivable within one year | 40/41 | €12,064 | €18,300 | +€6,236 | +51.7% |
| Trade receivables | 40 | €12,064 | €14,655 | +€2,591 | +21.5% |
| Other amounts receivable | 41 | €0 | €3,645 | +€3,645 | |
| Cash at bank and in hand | 54/58 | €177,216 | €81,471 | -€95,745 | -54.0% |
| Deferred charges and accrued income | 490/1 | €1,499 | €898 | -€601 | -40.1% |
| Total equity and liabilities | 10/49 | €191,467 | €100,828 | -€90,639 | -47.3% |
| Equity | 10/15 | €112,009 | €18,600 | -€93,409 | -83.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,409 | €0 | -€93,409 | -100.0% |
| Distributable reserves | 133 | €93,409 | €0 | -€93,409 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,458 | €82,228 | +€2,770 | +3.5% |
| Amounts payable within one year | 42/48 | €74,148 | €76,917 | +€2,770 | +3.7% |
| Trade debts | 44 | €1,664 | €198 | -€1,466 | -88.1% |
| Suppliers | 440/4 | €1,664 | €198 | -€1,466 | -88.1% |
| Taxes, remuneration and social security | 45 | €6,267 | €3,876 | -€2,391 | -38.2% |
| Taxes | 450/3 | €3,337 | €3,876 | +€539 | +16.1% |
| Remuneration and social security | 454/9 | €2,930 | €0 | -€2,930 | -100.0% |
| Other amounts payable | 47/48 | €66,217 | €72,843 | +€6,627 | +10.0% |
| Accrued charges and deferred income | 492/3 | €5,311 | €5,311 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €430 | -€385 | -47.3% |
| Other operating charges | 640/8 | €1,392 | €917 | -€475 | -34.1% |
| Gross operating margin | 9900 | €87,449 | €79,493 | -€7,956 | -9.1% |
| Operating profit (loss) | 9901 | €85,242 | €78,146 | -€7,096 | -8.3% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €5,431 | €118 | -€5,313 | -97.8% |
| Recurring financial charges | 65 | €5,431 | €118 | -€5,313 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | €79,812 | €78,036 | -€1,776 | -2.2% |
| Income taxes | 67/77 | €16,403 | €12,855 | -€3,548 | -21.6% |
| Profit (loss) for the period | 9904 | €63,409 | €65,181 | +€1,772 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,409 | €65,181 | +€1,772 | +2.8% |
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 2 October 2026 via checked.be.