ISABELLE 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.
ISABELLE BLOMME
Largest movements
- Cash +€155,383
up €155,383 (+32.8%), from €473,082 to €628,465
mainly Net result for the year (+€410,322) and Tax, wage and social debts (+€69,855)
- Financial fixed assets +€50,000
up €50,000 (+21.3%), from €235,000 to €285,000
- Tangible fixed assets +€33,049
up €33,049 (+54.4%), from €60,808 to €93,857
- Reserves +€155,322
up €155,322 (+9.4%), from €1.7m to €1.8m
- Tax, wage and social debts +€69,855
up €69,855 (+78.8%), from €88,601 to €158,456
- Gross operating margin +€127,341
up €127,341 (+25.3%), from €502,502 to €629,843
- Taxes +€46,546
up €46,546 (+27.2%), from €170,942 to €217,488
- Depreciation +€8,542
up €8,542 (+57.1%), from €14,969 to €23,512
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 | €1,805,966 | €2,048,651 | +€242,685 | +13.4% |
| Fixed assets | 21/28 | €295,808 | €378,857 | +€83,049 | +28.1% |
| Tangible fixed assets | 22/27 | €60,808 | €93,857 | +€33,049 | +54.4% |
| Furniture and vehicles | 24 | €60,808 | €93,857 | +€33,049 | +54.4% |
| Financial fixed assets | 28 | €235,000 | €285,000 | +€50,000 | +21.3% |
| Current assets | 29/58 | €1,510,158 | €1,669,794 | +€159,636 | +10.6% |
| Amounts receivable within one year | 40/41 | €1,024,217 | €1,026,980 | +€2,762 | +0.3% |
| Trade receivables | 40 | €406,462 | €460,166 | +€53,704 | +13.2% |
| Other amounts receivable | 41 | €617,755 | €566,814 | -€50,941 | -8.2% |
| Cash at bank and in hand | 54/58 | €473,082 | €628,465 | +€155,383 | +32.8% |
| Deferred charges and accrued income | 490/1 | €12,859 | €14,349 | +€1,490 | +11.6% |
| Total equity and liabilities | 10/49 | €1,805,966 | €2,048,651 | +€242,685 | +13.4% |
| Equity | 10/15 | €1,668,591 | €1,823,912 | +€155,322 | +9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,656,191 | €1,811,512 | +€155,322 | +9.4% |
| Distributable reserves | 133 | €1,656,191 | €1,811,512 | +€155,322 | +9.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,375 | €224,739 | +€87,363 | +63.6% |
| Amounts payable within one year | 42/48 | €119,007 | €206,507 | +€87,500 | +73.5% |
| Trade debts | 44 | €30,406 | €48,051 | +€17,645 | +58.0% |
| Suppliers | 440/4 | €30,406 | €48,051 | +€17,645 | +58.0% |
| Taxes, remuneration and social security | 45 | €88,601 | €158,456 | +€69,855 | +78.8% |
| Taxes | 450/3 | €88,601 | €158,456 | +€69,855 | +78.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €18,368 | €18,232 | -€137 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,969 | €23,512 | +€8,542 | +57.1% |
| Other operating charges | 640/8 | €1,589 | €1,603 | +€14 | +0.9% |
| Gross operating margin | 9900 | €502,502 | €629,843 | +€127,341 | +25.3% |
| Operating profit (loss) | 9901 | €485,943 | €604,728 | +€118,785 | +24.4% |
| Financial income | 75/76B | €21,010 | €23,233 | +€2,223 | +10.6% |
| Recurring financial income | 75 | €21,010 | €23,233 | +€2,223 | +10.6% |
| Financial charges | 65/66B | €2,149 | €151 | -€1,998 | -93.0% |
| Recurring financial charges | 65 | €2,149 | €151 | -€1,998 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €504,805 | €627,810 | +€123,005 | +24.4% |
| Income taxes | 67/77 | €170,942 | €217,488 | +€46,546 | +27.2% |
| Profit (loss) for the period | 9904 | €333,862 | €410,322 | +€76,459 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €333,862 | €410,322 | +€76,459 | +22.9% |
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 30 October 2026 via checked.be.