DE BLAUW DRUIF: 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 BLAUW DRUIF
Largest movements
- Cash +€38,497
up €38,497 (+85.5%), from €45,014 to €83,511
mainly Net result for the year (+€43,157) and Depreciation (+€10,036)
- Tangible fixed assets -€5,944
down €5,944 (-26.4%), from €22,489 to €16,545
of which Furniture and vehicles: -€3,584
- Stocks and contracts +€3,786
up €3,786 (+25.1%), from €15,099 to €18,885
- Intangible fixed assets -€3,000
down €3,000 (-23.6%), from €12,732 to €9,732
- Profit (loss) carried forward +€43,157
up €43,157 (+161%), from €26,766 to €69,923
- Trade debts -€12,118
down €12,118 (-32.3%), from €37,478 to €25,359
- Tax, wage and social debts +€6,761
up €6,761 (+50.6%), from €13,371 to €20,132
of which Taxes: +€5,516
- Debts after one year -€3,913
down €3,913 (-62.5%), from €6,265 to €2,352
- Gross operating margin +€29,598
up €29,598 (+50.4%), from €58,703 to €88,301
- Staff costs +€5,872
up €5,872 (+45.4%), from €12,948 to €18,820
- Taxes +€4,278
up €4,278 (+55.4%), from €7,716 to €11,994
- Depreciation +€2,957
up €2,957 (+41.8%), from €7,079 to €10,036
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 | €95,719 | €129,925 | +€34,206 | +35.7% |
| Fixed assets | 21/28 | €35,221 | €26,277 | -€8,944 | -25.4% |
| Intangible fixed assets | 21 | €12,732 | €9,732 | -€3,000 | -23.6% |
| Tangible fixed assets | 22/27 | €22,489 | €16,545 | -€5,944 | -26.4% |
| Plant, machinery and equipment | 23 | €10,015 | €7,655 | -€2,360 | -23.6% |
| Furniture and vehicles | 24 | €12,474 | €8,890 | -€3,584 | -28.7% |
| Current assets | 29/58 | €60,498 | €103,648 | +€43,150 | +71.3% |
| Stocks and contracts in progress | 3 | €15,099 | €18,885 | +€3,786 | +25.1% |
| Stocks | 30/36 | €15,099 | €18,885 | +€3,786 | +25.1% |
| Amounts receivable within one year | 40/41 | €385 | €1,252 | +€867 | +225% |
| Other amounts receivable | 41 | €385 | €1,252 | +€867 | +225% |
| Cash at bank and in hand | 54/58 | €45,014 | €83,511 | +€38,497 | +85.5% |
| Total equity and liabilities | 10/49 | €95,719 | €129,925 | +€34,206 | +35.7% |
| Equity | 10/15 | €33,766 | €76,923 | +€43,157 | +128% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,766 | €69,923 | +€43,157 | +161% |
| Amounts payable | 17/49 | €61,953 | €53,002 | -€8,951 | -14.4% |
| Amounts payable after more than one year | 17 | €6,265 | €2,352 | -€3,913 | -62.5% |
| Financial debts | 170/4 | €6,265 | €2,352 | -€3,913 | -62.5% |
| Amounts payable within one year | 42/48 | €54,616 | €50,125 | -€4,492 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €3,768 | €3,913 | +€145 | +3.9% |
| Trade debts | 44 | €37,478 | €25,359 | -€12,118 | -32.3% |
| Suppliers | 440/4 | €37,478 | €25,359 | -€12,118 | -32.3% |
| Taxes, remuneration and social security | 45 | €13,371 | €20,132 | +€6,761 | +50.6% |
| Taxes | 450/3 | €12,064 | €17,580 | +€5,516 | +45.7% |
| Remuneration and social security | 454/9 | €1,307 | €2,552 | +€1,246 | +95.3% |
| Other amounts payable | 47/48 | - | €720 | +€720 | |
| Accrued charges and deferred income | 492/3 | €1,072 | €526 | -€547 | -51.0% |
| Remuneration, social security and pensions | 62 | €12,948 | €18,820 | +€5,872 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,079 | €10,036 | +€2,957 | +41.8% |
| Other operating charges | 640/8 | €2,598 | €2,223 | -€376 | -14.5% |
| Gross operating margin | 9900 | €58,703 | €88,301 | +€29,598 | +50.4% |
| Operating profit (loss) | 9901 | €36,078 | €57,223 | +€21,145 | +58.6% |
| Financial income | 75/76B | €0 | €9 | +€9 | +22,650% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +22,650% |
| Financial charges | 65/66B | €1,596 | €2,081 | +€484 | +30.3% |
| Recurring financial charges | 65 | €1,596 | €2,081 | +€484 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €34,481 | €55,151 | +€20,670 | +59.9% |
| Income taxes | 67/77 | €7,716 | €11,994 | +€4,278 | +55.4% |
| Profit (loss) for the period | 9904 | €26,766 | €43,157 | +€16,392 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,766 | €43,157 | +€16,392 | +61.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.