INDIGO BLUE CREATION: 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.
INDIGO BLUE CREATION
Largest movements
- Stocks and contracts +€3,403
up €3,403 (+259%), from €1,316 to €4,719
- Tangible fixed assets -€1,979
down €1,979 (-37.2%), from €5,326 to €3,346
of which Plant, machinery and equipment: -€1,042
- Receivables within one year +€1,298
up €1,298 (+195%), from €666 to €1,964
- Deferred charges and accrued income +€306
new in 2025: €306
- Trade debts +€1,091
up €1,091 (+29.7%), from €3,668 to €4,759
- Profit (loss) carried forward +€813
up €813 (+1.6%), from -€51,284 to -€50,471
- Other debts +€602
up €602 (+1.2%), from €48,553 to €49,155
- Tax, wage and social debts +€563
up €563 (+87.9%), from €640 to €1,203
- Gross operating margin +€12,235
up €12,235, from -€9,142 to €3,092
- Other operating charges -€573
no longer reported in 2025 (was €573)
- Depreciation -€249
down €249 (-16.3%), from €1,528 to €1,279
- Taxes +€176
new in 2025: €176
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 | €7,781 | €10,849 | +€3,069 | +39.4% |
| Fixed assets | 21/28 | €5,526 | €3,546 | -€1,979 | -35.8% |
| Tangible fixed assets | 22/27 | €5,326 | €3,346 | -€1,979 | -37.2% |
| Plant, machinery and equipment | 23 | €2,869 | €1,827 | -€1,042 | -36.3% |
| Furniture and vehicles | 24 | €2,456 | €1,519 | -€937 | -38.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €2,255 | €7,303 | +€5,048 | +224% |
| Stocks and contracts in progress | 3 | €1,316 | €4,719 | +€3,403 | +259% |
| Stocks | 30/36 | €1,316 | €4,719 | +€3,403 | +259% |
| Amounts receivable within one year | 40/41 | €666 | €1,964 | +€1,298 | +195% |
| Trade receivables | 40 | €666 | €1,964 | +€1,298 | +195% |
| Cash at bank and in hand | 54/58 | €274 | €315 | +€41 | +15.1% |
| Deferred charges and accrued income | 490/1 | - | €306 | +€306 | |
| Total equity and liabilities | 10/49 | €7,781 | €10,849 | +€3,069 | +39.4% |
| Equity | 10/15 | -€45,081 | -€44,267 | +€813 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3 | €3 | = | 0.0% |
| Distributable reserves | 133 | €3 | €3 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,284 | -€50,471 | +€813 | +1.6% |
| Amounts payable | 17/49 | €52,862 | €55,117 | +€2,255 | +4.3% |
| Amounts payable within one year | 42/48 | €52,862 | €55,117 | +€2,255 | +4.3% |
| Trade debts | 44 | €3,668 | €4,759 | +€1,091 | +29.7% |
| Suppliers | 440/4 | €3,668 | €4,759 | +€1,091 | +29.7% |
| Taxes, remuneration and social security | 45 | €640 | €1,203 | +€563 | +87.9% |
| Taxes | 450/3 | €640 | €1,203 | +€563 | +87.9% |
| Other amounts payable | 47/48 | €48,553 | €49,155 | +€602 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,528 | €1,279 | -€249 | -16.3% |
| Other operating charges | 640/8 | €573 | - | -€573 | |
| Non-recurring operating charges | 66A | - | €700 | +€700 | |
| Gross operating margin | 9900 | -€9,142 | €3,092 | +€12,235 | |
| Operating profit (loss) | 9901 | -€11,243 | €1,113 | +€12,356 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -67.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -67.1% |
| Financial charges | 65/66B | €151 | €124 | -€27 | -18.1% |
| Recurring financial charges | 65 | €151 | €124 | -€27 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,393 | €990 | +€12,382 | |
| Income taxes | 67/77 | - | €176 | +€176 | |
| Profit (loss) for the period | 9904 | -€11,393 | €813 | +€12,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,393 | €813 | +€12,206 |
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 21 October 2026 via checked.be.