BLUM-MACHINERY: 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.
BLUM-MACHINERY
Largest movements
- Tangible fixed assets -€182,821
down €182,821 (-7.7%), from €2.4m to €2.2m
- Receivables within one year -€151,926
down €151,926 (-46.7%), from €325,379 to €173,453
of which Trade receivables: -€153,426
- Stocks and contracts +€109,751
up €109,751 (+18.2%), from €602,794 to €712,545
- Cash +€74,323
up €74,323 (+1,727%), from €4,305 to €78,627
mainly Net result for the year (+€349,861) and Depreciation (+€265,112)
- Reserves +€349,861
up €349,861 (+52.6%), from €665,333 to €1.0m
of which Distributable reserves: +€349,861
- Trade debts -€284,935
down €284,935 (-42.0%), from €679,109 to €394,173
- Debts after one year -€198,318
down €198,318 (-16.8%), from €1.2m to €981,893
- Accrued charges and deferred income -€35,535
down €35,535 (-80.0%), from €44,400 to €8,865
- Gross operating margin +€350,488
up €350,488 (+58.6%), from €598,058 to €948,547
- Staff costs +€69,568
up €69,568 (+116%), from €59,924 to €129,492
- Taxes +€68,840
up €68,840 (+102%), from €67,680 to €136,520
- Depreciation +€48,797
up €48,797 (+22.6%), from €216,315 to €265,112
- Other operating charges +€33,999
up €33,999 (+145%), from €23,493 to €57,492
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.
Derived cash bridge
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 | €3,308,459 | €3,159,403 | -€149,056 | -4.5% |
| Fixed assets | 21/28 | €2,363,835 | €2,181,014 | -€182,821 | -7.7% |
| Tangible fixed assets | 22/27 | €2,363,835 | €2,181,014 | -€182,821 | -7.7% |
| Land and buildings | 22 | €1,878,450 | €1,793,813 | -€84,637 | -4.5% |
| Plant, machinery and equipment | 23 | €265,785 | €235,338 | -€30,448 | -11.5% |
| Furniture and vehicles | 24 | - | €10,158 | +€10,158 | |
| Leasing and similar rights | 25 | €219,600 | €141,705 | -€77,895 | -35.5% |
| Current assets | 29/58 | €944,624 | €978,389 | +€33,766 | +3.6% |
| Stocks and contracts in progress | 3 | €602,794 | €712,545 | +€109,751 | +18.2% |
| Stocks | 30/36 | €602,794 | €712,545 | +€109,751 | +18.2% |
| Amounts receivable within one year | 40/41 | €325,379 | €173,453 | -€151,926 | -46.7% |
| Trade receivables | 40 | €322,968 | €169,543 | -€153,426 | -47.5% |
| Other amounts receivable | 41 | €2,411 | €3,911 | +€1,500 | +62.2% |
| Cash at bank and in hand | 54/58 | €4,305 | €78,627 | +€74,323 | +1,727% |
| Deferred charges and accrued income | 490/1 | €12,146 | €13,764 | +€1,618 | +13.3% |
| Total equity and liabilities | 10/49 | €3,308,459 | €3,159,403 | -€149,056 | -4.5% |
| Equity | 10/15 | €679,738 | €1,029,599 | +€349,861 | +51.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €665,333 | €1,015,194 | +€349,861 | +52.6% |
| Tax-exempt reserves | 132 | €147 | €147 | = | 0.0% |
| Distributable reserves | 133 | €665,185 | €1,015,046 | +€349,861 | +52.6% |
| Profit (loss) carried forward | 14 | €2,005 | €2,005 | = | 0.0% |
| Amounts payable | 17/49 | €2,628,721 | €2,129,805 | -€498,917 | -19.0% |
| Amounts payable after more than one year | 17 | €1,180,212 | €981,893 | -€198,318 | -16.8% |
| Financial debts | 170/4 | €1,180,212 | €981,893 | -€198,318 | -16.8% |
| Amounts payable within one year | 42/48 | €1,404,110 | €1,139,046 | -€265,064 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €506,931 | €523,318 | +€16,387 | +3.2% |
| Trade debts | 44 | €679,109 | €394,173 | -€284,935 | -42.0% |
| Suppliers | 440/4 | €679,109 | €394,173 | -€284,935 | -42.0% |
| Taxes, remuneration and social security | 45 | €184,335 | €209,300 | +€24,964 | +13.5% |
| Taxes | 450/3 | €176,915 | €198,426 | +€21,510 | +12.2% |
| Remuneration and social security | 454/9 | €7,420 | €10,874 | +€3,454 | +46.6% |
| Other amounts payable | 47/48 | €33,735 | €12,255 | -€21,480 | -63.7% |
| Accrued charges and deferred income | 492/3 | €44,400 | €8,865 | -€35,535 | -80.0% |
| Non-recurring operating income | 76A | €30,956 | - | -€30,956 | |
| Remuneration, social security and pensions | 62 | €59,924 | €129,492 | +€69,568 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216,315 | €265,112 | +€48,797 | +22.6% |
| Other operating charges | 640/8 | €23,493 | €57,492 | +€33,999 | +145% |
| Non-recurring operating charges | 66A | €31,911 | - | -€31,911 | |
| Gross operating margin | 9900 | €598,058 | €948,547 | +€350,488 | +58.6% |
| Operating profit (loss) | 9901 | €266,415 | €496,450 | +€230,035 | +86.3% |
| Financial income | 75/76B | €2,529 | €30,960 | +€28,430 | +1,124% |
| Recurring financial income | 75 | €2,529 | €4,649 | +€2,120 | +83.8% |
| Non-recurring financial income | 76B | - | €26,310 | +€26,310 | |
| Financial charges | 65/66B | €34,203 | €41,029 | +€6,826 | +20.0% |
| Recurring financial charges | 65 | €34,203 | €41,029 | +€6,826 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €234,742 | €486,381 | +€251,639 | +107% |
| Income taxes | 67/77 | €67,680 | €136,520 | +€68,840 | +102% |
| Profit (loss) for the period | 9904 | €167,062 | €349,861 | +€182,799 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €167,062 | €349,861 | +€182,799 | +109% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.