Dirk 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.
Dirk Blomme
Largest movements
- Cash +€49,969
up €49,969 (+63.9%), from €78,213 to €128,183
mainly Other debts (+€37,848) and Net result for the year (+€36,609)
- Stocks and contracts -€8,992
down €8,992 (-66.6%), from €13,492 to €4,500
- Tangible fixed assets -€3,426
down €3,426 (-10.5%), from €32,717 to €29,292
of which Land and buildings: -€3,426
- Other debts +€37,848
up €37,848 (+4,383%), from €864 to €38,712
- Tax, wage and social debts +€3,900
up €3,900 (+40.9%), from €9,539 to €13,439
of which Taxes: +€4,037
- Trade debts -€3,790
down €3,790 (-99.6%), from €3,803 to €14
- Gross operating margin +€23,767
up €23,767 (+82.6%), from €28,766 to €52,533
- Taxes +€3,442
up €3,442 (+46.2%), from €7,447 to €10,889
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 | €140,181 | €178,020 | +€37,839 | +27.0% |
| Fixed assets | 21/28 | €32,717 | €29,292 | -€3,426 | -10.5% |
| Tangible fixed assets | 22/27 | €32,717 | €29,292 | -€3,426 | -10.5% |
| Land and buildings | 22 | €32,717 | €29,292 | -€3,426 | -10.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €107,464 | €148,728 | +€41,264 | +38.4% |
| Stocks and contracts in progress | 3 | €13,492 | €4,500 | -€8,992 | -66.6% |
| Stocks | 30/36 | €13,492 | €4,500 | -€8,992 | -66.6% |
| Amounts receivable within one year | 40/41 | €15,227 | €15,785 | +€558 | +3.7% |
| Trade receivables | 40 | €12,673 | €15,785 | +€3,112 | +24.6% |
| Other amounts receivable | 41 | €2,553 | €0 | -€2,553 | -100% |
| Cash at bank and in hand | 54/58 | €78,213 | €128,183 | +€49,969 | +63.9% |
| Deferred charges and accrued income | 490/1 | €532 | €260 | -€271 | -51.0% |
| Total equity and liabilities | 10/49 | €140,181 | €178,020 | +€37,839 | +27.0% |
| Equity | 10/15 | €125,605 | €125,605 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €124,605 | €124,605 | = | 0.0% |
| Distributable reserves | 133 | €124,605 | €124,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,576 | €52,414 | +€37,839 | +260% |
| Amounts payable within one year | 42/48 | €14,206 | €52,164 | +€37,959 | +267% |
| Trade debts | 44 | €3,803 | €14 | -€3,790 | -99.6% |
| Suppliers | 440/4 | €3,803 | €14 | -€3,790 | -99.6% |
| Taxes, remuneration and social security | 45 | €9,539 | €13,439 | +€3,900 | +40.9% |
| Taxes | 450/3 | €6,208 | €10,245 | +€4,037 | +65.0% |
| Remuneration and social security | 454/9 | €3,331 | €3,194 | -€137 | -4.1% |
| Other amounts payable | 47/48 | €864 | €38,712 | +€37,848 | +4,383% |
| Accrued charges and deferred income | 492/3 | €370 | €250 | -€120 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,552 | €3,426 | -€126 | -3.5% |
| Other operating charges | 640/8 | €678 | €804 | +€127 | +18.7% |
| Gross operating margin | 9900 | €28,766 | €52,533 | +€23,767 | +82.6% |
| Operating profit (loss) | 9901 | €24,537 | €48,303 | +€23,766 | +96.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +350% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +350% |
| Financial charges | 65/66B | €1,307 | €805 | -€502 | -38.4% |
| Recurring financial charges | 65 | €1,307 | €805 | -€502 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €23,230 | €47,498 | +€24,268 | +104% |
| Income taxes | 67/77 | €7,447 | €10,889 | +€3,442 | +46.2% |
| Profit (loss) for the period | 9904 | €15,783 | €36,609 | +€20,826 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €15,783 | €36,609 | +€20,826 | +132% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.