DE BIG BLUE: 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.
DE BIG BLUE
Largest movements
- Receivables within one year -€24,000
down €24,000 (-47.9%), from €50,111 to €26,111
of which Trade receivables: -€12,993
- Cash +€23,971
up €23,971 (+23.1%), from €103,622 to €127,592
mainly Receivables within one year (+€24,000) and Depreciation (+€12,447)
- Tangible fixed assets -€12,447
down €12,447 (-26.3%), from €47,361 to €34,914
of which Land and buildings: -€9,133
- Reserves -€18,111
down €18,111 (-9.3%), from €194,840 to €176,729
- Other debts +€5,136
new in 2025: €5,136
- Other operating charges -€458
down €458 (-31.1%), from €1,473 to €1,015
- Financial charges -€443
down €443 (-71.7%), from €618 to €175
- Gross operating margin -€400
down €400 (-2.3%), from €17,025 to €16,626
- Depreciation +€258
up €258 (+2.1%), from €12,189 to €12,447
- Financial income -€246
down €246 (-27.8%), from €886 to €639
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 | €210,297 | €197,899 | -€12,398 | -5.9% |
| Fixed assets | 21/28 | €47,361 | €34,914 | -€12,447 | -26.3% |
| Tangible fixed assets | 22/27 | €47,361 | €34,914 | -€12,447 | -26.3% |
| Land and buildings | 22 | €36,161 | €27,028 | -€9,133 | -25.3% |
| Plant, machinery and equipment | 23 | €403 | - | -€403 | |
| Furniture and vehicles | 24 | €10,797 | €7,886 | -€2,911 | -27.0% |
| Current assets | 29/58 | €162,936 | €162,985 | +€49 | 0.0% |
| Amounts receivable within one year | 40/41 | €50,111 | €26,111 | -€24,000 | -47.9% |
| Trade receivables | 40 | €39,105 | €26,111 | -€12,993 | -33.2% |
| Other amounts receivable | 41 | €11,007 | - | -€11,007 | |
| Current investments | 50/53 | €8,997 | €8,997 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,622 | €127,592 | +€23,971 | +23.1% |
| Deferred charges and accrued income | 490/1 | €206 | €284 | +€78 | +37.8% |
| Total equity and liabilities | 10/49 | €210,297 | €197,899 | -€12,398 | -5.9% |
| Equity | 10/15 | €207,240 | €189,129 | -€18,111 | -8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €194,840 | €176,729 | -€18,111 | -9.3% |
| Distributable reserves | 133 | €194,840 | €176,729 | -€18,111 | -9.3% |
| Amounts payable | 17/49 | €3,057 | €8,770 | +€5,713 | +187% |
| Amounts payable within one year | 42/48 | €3,057 | €8,770 | +€5,713 | +187% |
| Trade debts | 44 | €2,391 | €920 | -€1,471 | -61.5% |
| Suppliers | 440/4 | €2,391 | €920 | -€1,471 | -61.5% |
| Taxes, remuneration and social security | 45 | €666 | €2,715 | +€2,049 | +308% |
| Taxes | 450/3 | €666 | €2,715 | +€2,049 | +308% |
| Other amounts payable | 47/48 | - | €5,136 | +€5,136 | |
| Remuneration, social security and pensions | 62 | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,189 | €12,447 | +€258 | +2.1% |
| Other operating charges | 640/8 | €1,473 | €1,015 | -€458 | -31.1% |
| Gross operating margin | 9900 | €17,025 | €16,626 | -€400 | -2.3% |
| Operating profit (loss) | 9901 | €3,185 | €3,164 | -€21 | -0.7% |
| Financial income | 75/76B | €886 | €639 | -€246 | -27.8% |
| Recurring financial income | 75 | €886 | €639 | -€246 | -27.8% |
| Financial charges | 65/66B | €618 | €175 | -€443 | -71.7% |
| Recurring financial charges | 65 | €618 | €175 | -€443 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €3,453 | €3,628 | +€175 | +5.1% |
| Income taxes | 67/77 | €2,257 | €2,427 | +€171 | +7.6% |
| Profit (loss) for the period | 9904 | €1,196 | €1,201 | +€5 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,196 | €1,201 | +€5 | +0.4% |
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 24 October 2026 via checked.be.