DARK BLUE SOLUTIONS: 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.
DARK BLUE SOLUTIONS
Largest movements
- Cash +€28,886
up €28,886 (+1544712.3%), from €2 to €28,888
mainly Net result for the year (+€21,398) and Tax, wage and social debts (+€14,066)
- Receivables within one year -€4,976
down €4,976 (-10.6%), from €46,790 to €41,815
of which Other amounts receivable: -€7,641
- Tangible fixed assets -€4,084
down €4,084 (-26.9%), from €15,196 to €11,113
of which Furniture and vehicles: -€3,074
- Current investments +€3,240
up €3,240 (+96.1%), from €3,372 to €6,612
- Deferred charges and accrued income +€1,342
up €1,342 (+57.2%), from €2,345 to €3,686
- Tax, wage and social debts +€14,066
up €14,066 (+107.6%), from €13,075 to €27,140
of which Taxes: +€10,477
- Reserves +€12,971
up €12,971 (+152.0%), from €8,532 to €21,503
of which Distributable reserves: +€12,971
- Trade debts -€4,147
down €4,147 (-18.4%), from €22,485 to €18,339
- Short-term financial debts -€2,430
down €2,430 (-29.7%), from €8,176 to €5,746
of which Credit institutions: -€2,283
- Other debts +€2,176
up €2,176 (+51.3%), from €4,244 to €6,420
- Gross operating margin +€26,693
up €26,693 (+161.7%), from €16,509 to €43,203
- Taxes +€7,757
up €7,757 (+447.6%), from €1,733 to €9,490
- Other operating charges -€3,460
down €3,460 (-57.3%), from €6,039 to €2,579
- Financial charges -€1,609
down €1,609 (-22.1%), from €7,268 to €5,659
- Depreciation +€679
up €679 (+20.0%), from €3,404 to €4,084
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 | €67,705 | €92,113 | +€24,409 | +36.1% |
| Fixed assets | 21/28 | €15,196 | €11,113 | -€4,084 | -26.9% |
| Tangible fixed assets | 22/27 | €15,196 | €11,113 | -€4,084 | -26.9% |
| Land and buildings | 22 | €6,587 | €5,578 | -€1,009 | -15.3% |
| Furniture and vehicles | 24 | €8,609 | €5,535 | -€3,074 | -35.7% |
| Current assets | 29/58 | €52,508 | €81,001 | +€28,492 | +54.3% |
| Amounts receivable within one year | 40/41 | €46,790 | €41,815 | -€4,976 | -10.6% |
| Trade receivables | 40 | €37,342 | €40,007 | +€2,665 | +7.1% |
| Other amounts receivable | 41 | €9,448 | €1,807 | -€7,641 | -80.9% |
| Current investments | 50/53 | €3,372 | €6,612 | +€3,240 | +96.1% |
| Cash at bank and in hand | 54/58 | €2 | €28,888 | +€28,886 | +1544712.3% |
| Deferred charges and accrued income | 490/1 | €2,345 | €3,686 | +€1,342 | +57.2% |
| Total equity and liabilities | 10/49 | €67,705 | €92,113 | +€24,409 | +36.1% |
| Equity | 10/15 | €19,005 | €33,903 | +€14,898 | +78.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,532 | €21,503 | +€12,971 | +152.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,672 | €19,643 | +€12,971 | +194.4% |
| Profit (loss) carried forward | 14 | -€1,927 | €0 | +€1,927 | |
| Amounts payable | 17/49 | €48,700 | €58,211 | +€9,511 | +19.5% |
| Amounts payable within one year | 42/48 | €48,700 | €57,646 | +€8,946 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €720 | €0 | -€720 | -100.0% |
| Financial debts | 43 | €8,176 | €5,746 | -€2,430 | -29.7% |
| Credit institutions | 430/8 | €2,283 | €0 | -€2,283 | -100.0% |
| Other loans | 439 | €5,893 | €5,746 | -€147 | -2.5% |
| Trade debts | 44 | €22,485 | €18,339 | -€4,147 | -18.4% |
| Suppliers | 440/4 | €22,485 | €18,339 | -€4,147 | -18.4% |
| Taxes, remuneration and social security | 45 | €13,075 | €27,140 | +€14,066 | +107.6% |
| Taxes | 450/3 | €13,075 | €23,551 | +€10,477 | +80.1% |
| Remuneration and social security | 454/9 | - | €3,589 | +€3,589 | |
| Other amounts payable | 47/48 | €4,244 | €6,420 | +€2,176 | +51.3% |
| Accrued charges and deferred income | 492/3 | - | €565 | +€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,404 | €4,084 | +€679 | +20.0% |
| Other operating charges | 640/8 | €6,039 | €2,579 | -€3,460 | -57.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €16,509 | €43,203 | +€26,693 | +161.7% |
| Operating profit (loss) | 9901 | €7,066 | €36,540 | +€29,474 | +417.1% |
| Financial income | 75/76B | €9 | €7 | -€2 | -19.7% |
| Recurring financial income | 75 | €9 | €7 | -€2 | -19.7% |
| Financial charges | 65/66B | €7,268 | €5,659 | -€1,609 | -22.1% |
| Recurring financial charges | 65 | €7,268 | €5,659 | -€1,609 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | -€194 | €30,888 | +€31,081 | |
| Income taxes | 67/77 | €1,733 | €9,490 | +€7,757 | +447.6% |
| Profit (loss) for the period | 9904 | -€1,927 | €21,398 | +€23,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,927 | €21,398 | +€23,324 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.