BLUMEC: 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.
BLUMEC
Largest movements
- Tangible fixed assets -€11,164
down €11,164 (-41.8%), from €26,705 to €15,541
of which Furniture and vehicles: -€9,137
- Receivables within one year -€2,841
down €2,841 (-45.1%), from €6,297 to €3,457
of which Trade receivables: -€3,308
- Deferred charges and accrued income +€791
up €791 (+346.0%), from €228 to €1,019
- Trade debts -€13,551
down €13,551 (-37.6%), from €36,007 to €22,456
- Tax, wage and social debts +€2,049
up €2,049 (+67.9%), from €3,018 to €5,067
of which Remuneration and social security: +€1,138
- Other debts -€1,224
down €1,224 (-32.8%), from €3,733 to €2,508
- Profit (loss) carried forward -€635
down €635 (-25.5%), from €2,492 to €1,858
- Staff costs +€5,349
up €5,349 (+40.6%), from €13,178 to €18,527
- Gross operating margin +€3,733
up €3,733 (+13.3%), from €28,017 to €31,750
- Depreciation -€1,651
down €1,651 (-12.5%), from €13,153 to €11,503
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 | €47,250 | €34,309 | -€12,941 | -27.4% |
| Fixed assets | 21/28 | €26,705 | €15,541 | -€11,164 | -41.8% |
| Tangible fixed assets | 22/27 | €26,705 | €15,541 | -€11,164 | -41.8% |
| Plant, machinery and equipment | 23 | €2,799 | €2,166 | -€633 | -22.6% |
| Furniture and vehicles | 24 | €20,624 | €11,487 | -€9,137 | -44.3% |
| Other tangible fixed assets | 26 | €3,282 | €1,888 | -€1,394 | -42.5% |
| Current assets | 29/58 | €20,545 | €18,768 | -€1,778 | -8.7% |
| Stocks and contracts in progress | 3 | €8,257 | €8,222 | -€36 | -0.4% |
| Stocks | 30/36 | €8,257 | €8,222 | -€36 | -0.4% |
| Amounts receivable within one year | 40/41 | €6,297 | €3,457 | -€2,841 | -45.1% |
| Trade receivables | 40 | €4,861 | €1,553 | -€3,308 | -68.1% |
| Other amounts receivable | 41 | €1,436 | €1,904 | +€468 | +32.6% |
| Cash at bank and in hand | 54/58 | €5,763 | €6,070 | +€308 | +5.3% |
| Deferred charges and accrued income | 490/1 | €228 | €1,019 | +€791 | +346.0% |
| Total equity and liabilities | 10/49 | €47,250 | €34,309 | -€12,941 | -27.4% |
| Equity | 10/15 | €4,492 | €3,858 | -€635 | -14.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,492 | €1,858 | -€635 | -25.5% |
| Amounts payable | 17/49 | €42,758 | €30,451 | -€12,307 | -28.8% |
| Amounts payable within one year | 42/48 | €42,758 | €30,031 | -€12,727 | -29.8% |
| Trade debts | 44 | €36,007 | €22,456 | -€13,551 | -37.6% |
| Suppliers | 440/4 | €36,007 | €22,456 | -€13,551 | -37.6% |
| Taxes, remuneration and social security | 45 | €3,018 | €5,067 | +€2,049 | +67.9% |
| Taxes | 450/3 | €1,257 | €2,167 | +€911 | +72.5% |
| Remuneration and social security | 454/9 | €1,761 | €2,899 | +€1,138 | +64.6% |
| Other amounts payable | 47/48 | €3,733 | €2,508 | -€1,224 | -32.8% |
| Accrued charges and deferred income | 492/3 | €0 | €420 | +€420 | +280053.3% |
| Remuneration, social security and pensions | 62 | €13,178 | €18,527 | +€5,349 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,153 | €11,503 | -€1,651 | -12.5% |
| Other operating charges | 640/8 | €128 | €128 | = | 0.0% |
| Gross operating margin | 9900 | €28,017 | €31,750 | +€3,733 | +13.3% |
| Operating profit (loss) | 9901 | €1,558 | €1,593 | +€35 | +2.2% |
| Financial income | 75/76B | €199 | €135 | -€64 | -31.9% |
| Recurring financial income | 75 | €199 | €135 | -€64 | -31.9% |
| Financial charges | 65/66B | €1,164 | €1,216 | +€52 | +4.5% |
| Recurring financial charges | 65 | €1,164 | €1,216 | +€52 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €593 | €512 | -€81 | -13.6% |
| Income taxes | 67/77 | €421 | €147 | -€274 | -65.1% |
| Profit (loss) for the period | 9904 | €173 | €365 | +€193 | +111.5% |
| Profit (loss) for the period to be appropriated | 9905 | €173 | €365 | +€193 | +111.5% |
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 29 September 2026 via checked.be.