CENTRE BLEU MARINE: what changed
CENTRE BLEU MARINE
Largest movements
- Tangible fixed assets -€5,125
down €5,125 (-38.7%), from €13,247 to €8,121
of which Plant, machinery and equipment: -€3,256
- Receivables within one year +€4,534
up €4,534 (+16.0%), from €28,411 to €32,945
of which Other amounts receivable: +€6,229
- Cash -€670
down €670 (-4.1%), from €16,141 to €15,471
mainly Receivables within one year (-€4,534) and Tax, wage and social debts (-€3,475)
- Tax, wage and social debts -€3,475
down €3,475 (-25.7%), from €13,498 to €10,023
of which Taxes: -€5,376
- Contributions +€1,860
up €1,860 (+15.0%), from €12,400 to €14,260
- Reserves -€1,459
down €1,459 (-4.0%), from €36,818 to €35,359
of which Non-distributable reserves: -€1,860
- Trade debts +€1,113
up €1,113 (+70.7%), from €1,574 to €2,687
- Gross operating margin -€11,618
down €11,618 (-18.6%), from €62,576 to €50,958
- Taxes -€4,662
down €4,662 (-59.7%), from €7,805 to €3,144
- Staff costs +€4,275
up €4,275 (+12.1%), from €35,202 to €39,477
- Depreciation -€1,120
down €1,120 (-13.4%), from €8,347 to €7,228
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,290 | €62,329 | -€1,961 | -3.1% |
| Fixed assets | 21/28 | €13,247 | €8,121 | -€5,125 | -38.7% |
| Tangible fixed assets | 22/27 | €13,247 | €8,121 | -€5,125 | -38.7% |
| Plant, machinery and equipment | 23 | €5,669 | €2,413 | -€3,256 | -57.4% |
| Furniture and vehicles | 24 | €4,108 | €2,350 | -€1,758 | -42.8% |
| Other tangible fixed assets | 26 | €3,470 | €3,358 | -€112 | -3.2% |
| Current assets | 29/58 | €51,043 | €54,208 | +€3,164 | +6.2% |
| Stocks and contracts in progress | 3 | €5,832 | €5,376 | -€456 | -7.8% |
| Stocks | 30/36 | €5,832 | €5,376 | -€456 | -7.8% |
| Amounts receivable within one year | 40/41 | €28,411 | €32,945 | +€4,534 | +16.0% |
| Trade receivables | 40 | €15,407 | €13,711 | -€1,695 | -11.0% |
| Other amounts receivable | 41 | €13,004 | €19,233 | +€6,229 | +47.9% |
| Cash at bank and in hand | 54/58 | €16,141 | €15,471 | -€670 | -4.1% |
| Deferred charges and accrued income | 490/1 | €659 | €416 | -€244 | -37.0% |
| Total equity and liabilities | 10/49 | €64,290 | €62,329 | -€1,961 | -3.1% |
| Equity | 10/15 | €49,218 | €49,619 | +€401 | +0.8% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Reserves | 13 | €36,818 | €35,359 | -€1,459 | -4.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €550 | €550 | = | 0.0% |
| Distributable reserves | 133 | €34,407 | €34,809 | +€401 | +1.2% |
| Amounts payable | 17/49 | €15,072 | €12,710 | -€2,362 | -15.7% |
| Amounts payable within one year | 42/48 | €15,072 | €12,710 | -€2,362 | -15.7% |
| Trade debts | 44 | €1,574 | €2,687 | +€1,113 | +70.7% |
| Suppliers | 440/4 | €1,574 | €2,687 | +€1,113 | +70.7% |
| Taxes, remuneration and social security | 45 | €13,498 | €10,023 | -€3,475 | -25.7% |
| Taxes | 450/3 | €9,973 | €4,597 | -€5,376 | -53.9% |
| Remuneration and social security | 454/9 | €3,525 | €5,426 | +€1,901 | +53.9% |
| Remuneration, social security and pensions | 62 | €35,202 | €39,477 | +€4,275 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,347 | €7,228 | -€1,120 | -13.4% |
| Other operating charges | 640/8 | €891 | €965 | +€74 | +8.3% |
| Non-recurring operating charges | 66A | - | €13 | +€13 | |
| Gross operating margin | 9900 | €62,576 | €50,958 | -€11,618 | -18.6% |
| Operating profit (loss) | 9901 | €18,135 | €3,276 | -€14,860 | -81.9% |
| Financial income | 75/76B | €571 | €863 | +€292 | +51.1% |
| Recurring financial income | 75 | €571 | €863 | +€292 | +51.1% |
| Financial charges | 65/66B | €665 | €594 | -€72 | -10.8% |
| Recurring financial charges | 65 | €665 | €594 | -€72 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €18,042 | €3,545 | -€14,496 | -80.4% |
| Income taxes | 67/77 | €7,805 | €3,144 | -€4,662 | -59.7% |
| Profit (loss) for the period | 9904 | €10,236 | €401 | -€9,835 | -96.1% |
| Transfer to tax-exempt reserves | 689 | €349 | - | -€349 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,887 | €401 | -€9,485 | -95.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.