Le Point 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 Point Bleu
Largest movements
- Cash -€131,265
down €131,265 (-40.4%), from €324,960 to €193,694
mainly Tax, wage and social debts (-€211,668) and Trade debts (-€12,853)
- Receivables within one year -€91,920
down €91,920 (-27.6%), from €333,634 to €241,714
of which Other amounts receivable: -€94,523
- Tax, wage and social debts -€211,668
no longer reported in 2025 (was €211,668)
- Trade debts -€12,853
down €12,853 (-68.1%), from €18,882 to €6,028
- Gross operating margin +€13,163
up €13,163 (+54.8%), from -€24,002 to -€10,840
- Other operating charges -€4,528
no longer reported in 2025 (was €4,528)
- Financial charges -€1,002
down €1,002 (-80.7%), from €1,241 to €239
- Financial income -€648
down €648 (-5.0%), from €13,063 to €12,415
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 | €658,845 | €435,660 | -€223,185 | -33.9% |
| Fixed assets | 21/28 | €252 | €252 | = | 0.0% |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €658,593 | €435,408 | -€223,185 | -33.9% |
| Amounts receivable within one year | 40/41 | €333,634 | €241,714 | -€91,920 | -27.6% |
| Trade receivables | 40 | - | €2,603 | +€2,603 | |
| Other amounts receivable | 41 | €333,634 | €239,110 | -€94,523 | -28.3% |
| Cash at bank and in hand | 54/58 | €324,960 | €193,694 | -€131,265 | -40.4% |
| Total equity and liabilities | 10/49 | €658,845 | €435,660 | -€223,185 | -33.9% |
| Equity | 10/15 | €428,096 | €429,432 | +€1,336 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €418,196 | €418,196 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14 | €14 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14 | €14 | = | 0.0% |
| Distributable reserves | 133 | €418,182 | €418,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,700 | -€7,364 | +€1,336 | +15.4% |
| Amounts payable | 17/49 | €230,749 | €6,228 | -€224,521 | -97.3% |
| Amounts payable within one year | 42/48 | €230,749 | €6,228 | -€224,521 | -97.3% |
| Trade debts | 44 | €18,882 | €6,028 | -€12,853 | -68.1% |
| Suppliers | 440/4 | €18,882 | €6,028 | -€12,853 | -68.1% |
| Taxes, remuneration and social security | 45 | €211,668 | - | -€211,668 | |
| Taxes | 450/3 | €211,668 | - | -€211,668 | |
| Other amounts payable | 47/48 | €200 | €200 | = | 0.0% |
| Other operating charges | 640/8 | €4,528 | - | -€4,528 | |
| Gross operating margin | 9900 | -€24,002 | -€10,840 | +€13,163 | +54.8% |
| Operating profit (loss) | 9901 | -€28,531 | -€10,840 | +€17,691 | +62.0% |
| Financial income | 75/76B | €13,063 | €12,415 | -€648 | -5.0% |
| Recurring financial income | 75 | €13,063 | €12,415 | -€648 | -5.0% |
| Financial charges | 65/66B | €1,241 | €239 | -€1,002 | -80.7% |
| Recurring financial charges | 65 | €1,241 | €239 | -€1,002 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,708 | €1,336 | +€18,045 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€16,708 | €1,336 | +€18,045 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,708 | €1,336 | +€18,045 |
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 13 October 2026 via checked.be.