BLUMA STORE: 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.
BLUMA STORE
Largest movements
- Receivables within one year +€77,548
up €77,548 (+155.1%), from €50,000 to €127,548
of which Other amounts receivable: +€64,058
- Cash -€31,363
down €31,363 (-54.8%), from €57,245 to €25,882
mainly Receivables within one year (-€77,548) and Trade debts (-€45,344)
- Tangible fixed assets -€4,587
down €4,587 (-31.7%), from €14,468 to €9,881
of which Land and buildings: -€6,073
- Trade debts -€45,344
down €45,344 (-62.9%), from €72,093 to €26,749
- Debts after one year +€36,941
new in 2025: €36,941
- Profit (loss) carried forward +€29,843
up €29,843 (+36.2%), from €82,350 to €112,192
- Current portion of long-term debt +€26,579
new in 2025: €26,579
- Other debts -€5,828
down €5,828 (-34.3%), from €17,000 to €11,172
- Gross operating margin +€21,454
up €21,454 (+31.1%), from €69,069 to €90,523
- Staff costs -€17,200
down €17,200 (-30.1%), from €57,070 to €39,869
- Taxes +€10,716
up €10,716 (+2320.1%), from €462 to €11,178
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 | €200,156 | €241,754 | +€41,598 | +20.8% |
| Fixed assets | 21/28 | €27,028 | €22,441 | -€4,587 | -17.0% |
| Tangible fixed assets | 22/27 | €14,468 | €9,881 | -€4,587 | -31.7% |
| Land and buildings | 22 | €14,468 | €8,394 | -€6,073 | -42.0% |
| Plant, machinery and equipment | 23 | - | €1,486 | +€1,486 | |
| Financial fixed assets | 28 | €12,560 | €12,560 | = | 0.0% |
| Current assets | 29/58 | €173,129 | €219,313 | +€46,185 | +26.7% |
| Stocks and contracts in progress | 3 | €31,255 | €31,255 | = | 0.0% |
| Stocks | 30/36 | €31,255 | €31,255 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,000 | €127,548 | +€77,548 | +155.1% |
| Trade receivables | 40 | €0 | €13,490 | +€13,490 | |
| Other amounts receivable | 41 | €50,000 | €114,058 | +€64,058 | +128.1% |
| Cash at bank and in hand | 54/58 | €57,245 | €25,882 | -€31,363 | -54.8% |
| Deferred charges and accrued income | 490/1 | €34,629 | €34,629 | = | 0.0% |
| Total equity and liabilities | 10/49 | €200,156 | €241,754 | +€41,598 | +20.8% |
| Equity | 10/15 | €90,610 | €120,452 | +€29,843 | +32.9% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,350 | €112,192 | +€29,843 | +36.2% |
| Amounts payable | 17/49 | €109,546 | €121,302 | +€11,755 | +10.7% |
| Amounts payable after more than one year | 17 | - | €36,941 | +€36,941 | |
| Other amounts payable | 178/9 | - | €36,941 | +€36,941 | |
| Amounts payable within one year | 42/48 | €109,546 | €84,361 | -€25,185 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | - | €26,579 | +€26,579 | |
| Trade debts | 44 | €72,093 | €26,749 | -€45,344 | -62.9% |
| Suppliers | 440/4 | €72,093 | €26,749 | -€45,344 | -62.9% |
| Taxes, remuneration and social security | 45 | €20,453 | €19,861 | -€592 | -2.9% |
| Taxes | 450/3 | €3,490 | €11,559 | +€8,068 | +231.2% |
| Remuneration and social security | 454/9 | €16,963 | €8,302 | -€8,661 | -51.1% |
| Other amounts payable | 47/48 | €17,000 | €11,172 | -€5,828 | -34.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €57,070 | €39,869 | -€17,200 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,073 | €6,720 | +€647 | +10.6% |
| Other operating charges | 640/8 | €908 | €1,547 | +€639 | +70.4% |
| Gross operating margin | 9900 | €69,069 | €90,523 | +€21,454 | +31.1% |
| Operating profit (loss) | 9901 | €5,019 | €42,387 | +€37,368 | +744.6% |
| Financial charges | 65/66B | €1,139 | €1,366 | +€227 | +19.9% |
| Recurring financial charges | 65 | €1,139 | €1,366 | +€227 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €3,879 | €41,021 | +€37,141 | +957.4% |
| Income taxes | 67/77 | €462 | €11,178 | +€10,716 | +2320.1% |
| Profit (loss) for the period | 9904 | €3,418 | €29,843 | +€26,425 | +773.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,418 | €29,843 | +€26,425 | +773.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.