LE CAILLOU BLEU: 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.
LE CAILLOU BLEU
Largest movements
- Receivables within one year +€2,479
up €2,479 (+161%), from €1,539 to €4,018
of which Trade receivables: +€2,120
- Deferred charges and accrued income +€245
new in 2025: €245
- Tangible fixed assets -€61
down €61 (-100%), from €61 to €0
- Profit (loss) carried forward +€1,895
up €1,895 (+6.9%), from -€27,554 to -€25,659
- Short-term financial debts +€1,561
up €1,561 (+20.7%), from €7,561 to €9,122
- Trade debts -€794
down €794 (-55.2%), from €1,438 to €645
- Gross operating margin +€6,156
up €6,156, from -€2,074 to €4,082
- Depreciation -€1,825
no longer reported in 2025 (was €1,825)
- Financial charges +€161
up €161 (+9.9%), from €1,626 to €1,787
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,850 | €4,513 | +€2,663 | +144% |
| Fixed assets | 21/28 | €311 | €250 | -€61 | -19.6% |
| Tangible fixed assets | 22/27 | €61 | €0 | -€61 | -100% |
| Furniture and vehicles | 24 | €61 | - | -€61 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,539 | €4,263 | +€2,724 | +177% |
| Amounts receivable within one year | 40/41 | €1,539 | €4,018 | +€2,479 | +161% |
| Trade receivables | 40 | - | €2,120 | +€2,120 | |
| Other amounts receivable | 41 | €1,539 | €1,898 | +€359 | +23.3% |
| Deferred charges and accrued income | 490/1 | - | €245 | +€245 | |
| Total equity and liabilities | 10/49 | €1,850 | €4,513 | +€2,663 | +144% |
| Equity | 10/15 | -€7,149 | -€5,254 | +€1,895 | +26.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,554 | -€25,659 | +€1,895 | +6.9% |
| Amounts payable | 17/49 | €8,999 | €9,767 | +€768 | +8.5% |
| Amounts payable within one year | 42/48 | €8,999 | €9,767 | +€768 | +8.5% |
| Financial debts | 43 | €7,561 | €9,122 | +€1,561 | +20.7% |
| Credit institutions | 430/8 | €7,561 | €9,122 | +€1,561 | +20.7% |
| Trade debts | 44 | €1,438 | €645 | -€794 | -55.2% |
| Suppliers | 440/4 | €1,438 | €645 | -€794 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,825 | - | -€1,825 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,074 | €4,082 | +€6,156 | |
| Operating profit (loss) | 9901 | -€4,287 | €3,682 | +€7,969 | |
| Financial charges | 65/66B | €1,626 | €1,787 | +€161 | +9.9% |
| Recurring financial charges | 65 | €1,626 | €1,787 | +€161 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,913 | €1,895 | +€7,808 | |
| Profit (loss) for the period | 9904 | -€5,913 | €1,895 | +€7,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,913 | €1,895 | +€7,808 |
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 22 October 2026 via checked.be.