BLUINVEST: 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.
BLUINVEST
Largest movements
- Receivables after one year -€74,000
no longer reported in 2024 (was €74,000)
- Cash +€47,695
up €47,695 (+1153.8%), from €4,134 to €51,829
mainly Receivables after one year (+€74,000) and Other debts (+€12,643)
- Tangible fixed assets -€2,800
down €2,800 (-38.1%), from €7,349 to €4,549
- Debts after one year -€35,000
down €35,000 (-19.1%), from €183,000 to €148,000
- Other debts +€12,643
up €12,643 (+16.0%), from €79,227 to €91,870
- Profit (loss) carried forward -€6,891
down €6,891 (-2.8%), from -€245,511 to -€252,402
- Taxes -€435
no longer reported in 2024 (was €435)
- Other operating charges -€385
down €385 (-46.1%), from €836 to €450
- Gross operating margin +€342
up €342 (+11.0%), from -€3,127 to -€2,784
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,630 | €56,878 | -€29,752 | -34.3% |
| Fixed assets | 21/28 | €7,849 | €5,049 | -€2,800 | -35.7% |
| Tangible fixed assets | 22/27 | €7,349 | €4,549 | -€2,800 | -38.1% |
| Furniture and vehicles | 24 | €7,349 | €4,549 | -€2,800 | -38.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €78,781 | €51,829 | -€26,952 | -34.2% |
| Amounts receivable after more than one year | 29 | €74,000 | - | -€74,000 | |
| Other amounts receivable | 291 | €74,000 | - | -€74,000 | |
| Amounts receivable within one year | 40/41 | €648 | - | -€648 | |
| Other amounts receivable | 41 | €648 | - | -€648 | |
| Cash at bank and in hand | 54/58 | €4,134 | €51,829 | +€47,695 | +1153.8% |
| Total equity and liabilities | 10/49 | €86,630 | €56,878 | -€29,752 | -34.3% |
| Equity | 10/15 | -€177,311 | -€184,202 | -€6,891 | -3.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€245,511 | -€252,402 | -€6,891 | -2.8% |
| Amounts payable | 17/49 | €263,941 | €241,080 | -€22,861 | -8.7% |
| Amounts payable after more than one year | 17 | €183,000 | €148,000 | -€35,000 | -19.1% |
| Other amounts payable | 178/9 | €183,000 | €148,000 | -€35,000 | -19.1% |
| Amounts payable within one year | 42/48 | €80,941 | €93,080 | +€12,139 | +15.0% |
| Financial debts | 43 | €504 | - | -€504 | |
| Credit institutions | 430/8 | €504 | - | -€504 | |
| Trade debts | 44 | €1,210 | €1,210 | = | 0.0% |
| Suppliers | 440/4 | €1,210 | €1,210 | = | 0.0% |
| Other amounts payable | 47/48 | €79,227 | €91,870 | +€12,643 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,800 | €2,800 | = | 0.0% |
| Other operating charges | 640/8 | €836 | €450 | -€385 | -46.1% |
| Gross operating margin | 9900 | -€3,127 | -€2,784 | +€342 | +11.0% |
| Operating profit (loss) | 9901 | -€6,762 | -€6,035 | +€728 | +10.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €864 | €856 | -€8 | -0.9% |
| Recurring financial charges | 65 | €864 | €856 | -€8 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,625 | -€6,891 | +€734 | +9.6% |
| Income taxes | 67/77 | €435 | - | -€435 | |
| Profit (loss) for the period | 9904 | -€8,060 | -€6,891 | +€1,170 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,060 | -€6,891 | +€1,170 | +14.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.