DAVID BLOMME: 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.
DAVID BLOMME
Largest movements
- Cash +€53,200
up €53,200 (+70.6%), from €75,345 to €128,546
mainly Net result for the year (+€29,085) and Accrued charges and deferred income (+€15,000)
- Receivables after one year +€12,500
new in 2025: €12,500
- Receivables within one year -€7,831
down €7,831 (-18.7%), from €41,844 to €34,013
of which Trade receivables: -€6,116
- Tangible fixed assets -€6,811
down €6,811 (-35.2%), from €19,370 to €12,559
of which Leasing and similar rights: -€5,052
- Reserves +€29,085
up €29,085 (+34.5%), from €84,299 to €113,384
of which Distributable reserves: +€29,085
- Accrued charges and deferred income +€15,000
up €15,000 (+150%), from €10,000 to €25,000
- Contributions +€10,000
up €10,000 (+161%), from €6,200 to €16,200
- Trade debts -€8,779
down €8,779 (-60.0%), from €14,636 to €5,857
- Debts after one year +€5,499
up €5,499, from €0 to €5,499
- Gross operating margin -€9,108
down €9,108 (-14.4%), from €63,079 to €53,971
- Taxes -€2,956
down €2,956 (-20.4%), from €14,472 to €11,516
- Other operating charges +€2,600
up €2,600 (+226%), from €1,149 to €3,749
- Depreciation +€1,013
up €1,013 (+13.6%), from €7,468 to €8,481
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 | €136,560 | €187,617 | +€51,058 | +37.4% |
| Fixed assets | 21/28 | €19,370 | €12,559 | -€6,811 | -35.2% |
| Tangible fixed assets | 22/27 | €19,370 | €12,559 | -€6,811 | -35.2% |
| Land and buildings | 22 | €1,909 | €1,449 | -€460 | -24.1% |
| Plant, machinery and equipment | 23 | €297 | €26 | -€271 | -91.4% |
| Furniture and vehicles | 24 | €11,130 | €10,101 | -€1,029 | -9.2% |
| Leasing and similar rights | 25 | €6,034 | €983 | -€5,052 | -83.7% |
| Current assets | 29/58 | €117,189 | €175,058 | +€57,869 | +49.4% |
| Amounts receivable after more than one year | 29 | - | €12,500 | +€12,500 | |
| Other amounts receivable | 291 | - | €12,500 | +€12,500 | |
| Amounts receivable within one year | 40/41 | €41,844 | €34,013 | -€7,831 | -18.7% |
| Trade receivables | 40 | €35,981 | €29,866 | -€6,116 | -17.0% |
| Other amounts receivable | 41 | €5,863 | €4,147 | -€1,716 | -29.3% |
| Cash at bank and in hand | 54/58 | €75,345 | €128,546 | +€53,200 | +70.6% |
| Total equity and liabilities | 10/49 | €136,560 | €187,617 | +€51,058 | +37.4% |
| Equity | 10/15 | €90,499 | €129,584 | +€39,085 | +43.2% |
| Contributions | 10/11 | €6,200 | €16,200 | +€10,000 | +161% |
| Reserves | 13 | €84,299 | €113,384 | +€29,085 | +34.5% |
| 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 | €82,439 | €111,524 | +€29,085 | +35.3% |
| Amounts payable | 17/49 | €46,060 | €58,033 | +€11,973 | +26.0% |
| Amounts payable after more than one year | 17 | €0 | €5,499 | +€5,499 | |
| Financial debts | 170/4 | €0 | €5,499 | +€5,499 | |
| Amounts payable within one year | 42/48 | €36,060 | €27,534 | -€8,526 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €4,883 | €2,480 | -€2,403 | -49.2% |
| Trade debts | 44 | €14,636 | €5,857 | -€8,779 | -60.0% |
| Suppliers | 440/4 | €14,636 | €5,857 | -€8,779 | -60.0% |
| Taxes, remuneration and social security | 45 | €16,541 | €14,567 | -€1,974 | -11.9% |
| Taxes | 450/3 | €15,066 | €14,567 | -€499 | -3.3% |
| Remuneration and social security | 454/9 | €1,476 | - | -€1,476 | |
| Other amounts payable | 47/48 | €0 | €4,631 | +€4,631 | |
| Accrued charges and deferred income | 492/3 | €10,000 | €25,000 | +€15,000 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,468 | €8,481 | +€1,013 | +13.6% |
| Other operating charges | 640/8 | €1,149 | €3,749 | +€2,600 | +226% |
| Gross operating margin | 9900 | €63,079 | €53,971 | -€9,108 | -14.4% |
| Operating profit (loss) | 9901 | €54,462 | €41,742 | -€12,720 | -23.4% |
| Financial income | 75/76B | €68 | €375 | +€307 | +453% |
| Recurring financial income | 75 | €68 | €375 | +€307 | +453% |
| Financial charges | 65/66B | €1,658 | €1,516 | -€141 | -8.5% |
| Recurring financial charges | 65 | €1,658 | €1,516 | -€141 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €52,872 | €40,601 | -€12,272 | -23.2% |
| Income taxes | 67/77 | €14,472 | €11,516 | -€2,956 | -20.4% |
| Profit (loss) for the period | 9904 | €38,400 | €29,085 | -€9,315 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,400 | €29,085 | -€9,315 | -24.3% |
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 27 October 2026 via checked.be.