Les Bleuets: 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.
What changed
Les Bleuets
NACE 88.993, Social work activities without accommodation
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,130
2024 · €12,386-€19,517
Equity
€844,119
2024 · €851,790-€7,671
Cash
€808,336
2024 · €902,853-€94,517
Balance sheet total
€1.2m
2024 · €1.3m-€94,029
Largest movements
Assets
- Cash -€94,517
down €94,517 (-10.5%), from €902,853 to €808,336
mainly Investment in fixed assets (net) (-€61,522) and Debts within one year (-€53,457)
Equity and liabilities
- Debts within one year -€53,457
down €53,457 (-20.1%), from €265,503 to €212,047
- Accrued charges and deferred income -€26,120
down €26,120 (-15.3%), from €171,039 to €144,919
Income statement
- Staff costs +€86,810
up €86,810 (+7.6%), from €1.1m to €1.2m
- Gross operating margin +€64,802
up €64,802 (+5.3%), from €1.2m to €1.3m
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.
Result 2024
€12,386
Gross operating margin
+€64,802
Staff costs
-€86,810
Depreciation
-€165
Other operating charges
-€1,435
Other operating items
+€299
Financial income
+€3,526
Financial charges
+€266
Result 2025
-€7,130
Cash bridge derived
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.
From operations
-€25,672
Investment
-€61,522
Financing
-€7,322
Cash 2024
€902,853
From operations (derived)
-€25,672
Net result for the year
-€7,130
Depreciation
+€57,664
Receivables within one year
-€3,931
Deferred charges and accrued income
+€7,302
Debts within one year
-€53,457
Accrued charges and deferred income
-€26,120
Investment (derived)
-€61,522
Investment in fixed assets (net)
-€61,522
Financing
-€7,322
Debts after one year
-€6,781
Contributions, distributions and other
-€541
Cash 2025
€808,336
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,308,895 | €1,214,866 | -€94,029 | -7.2% |
| Fixed assets | 21/28 | €336,500 | €340,358 | +€3,858 | +1.1% |
| Tangible fixed assets | 22/27 | €336,300 | €340,158 | +€3,858 | +1.1% |
| Land and buildings | 22 | €297,338 | €285,413 | -€11,925 | -4.0% |
| Plant, machinery and equipment | 23 | €12,858 | €38,066 | +€25,208 | +196.1% |
| Furniture and vehicles | 24 | €26,104 | €16,679 | -€9,425 | -36.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €972,395 | €874,507 | -€97,888 | -10.1% |
| Amounts receivable within one year | 40/41 | €45,840 | €49,771 | +€3,931 | +8.6% |
| Trade receivables | 40 | €9,096 | €13,260 | +€4,164 | +45.8% |
| Other amounts receivable | 41 | €36,744 | €36,511 | -€233 | -0.6% |
| Cash at bank and in hand | 54/58 | €902,853 | €808,336 | -€94,517 | -10.5% |
| Deferred charges and accrued income | 490/1 | €23,702 | €16,400 | -€7,302 | -30.8% |
| Total equity and liabilities | 10/49 | €1,308,895 | €1,214,866 | -€94,029 | -7.2% |
| Equity | 10/15 | €851,790 | €844,119 | -€7,671 | -0.9% |
| Reserves | 13 | €224,371 | €224,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | €467,530 | €460,400 | -€7,130 | -1.5% |
| Investment grants | 15 | €159,889 | €159,348 | -€541 | -0.3% |
| Amounts payable | 17/49 | €457,105 | €370,747 | -€86,358 | -18.9% |
| Amounts payable after more than one year | 17 | €20,563 | €13,781 | -€6,781 | -33.0% |
| Financial debts | 170/4 | €20,563 | €13,781 | -€6,781 | -33.0% |
| Amounts payable within one year | 42/48 | €265,503 | €212,047 | -€53,457 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €10,683 | €6,781 | -€3,901 | -36.5% |
| Trade debts | 44 | €10,011 | €14,742 | +€4,731 | +47.3% |
| Suppliers | 440/4 | €10,011 | €14,742 | +€4,731 | +47.3% |
| Taxes, remuneration and social security | 45 | €180,922 | €190,524 | +€9,602 | +5.3% |
| Taxes | 450/3 | €13,756 | €25,720 | +€11,964 | +87.0% |
| Remuneration and social security | 454/9 | €167,166 | €164,804 | -€2,362 | -1.4% |
| Accrued charges and deferred income | 492/3 | €171,039 | €144,919 | -€26,120 | -15.3% |
| Turnover | 70 | €181,080 | €183,038 | +€1,958 | +1.1% |
| Membership fees, donations, legacies and grants | 73 | €1,198,192 | €1,291,142 | +€92,950 | +7.8% |
| Non-recurring operating income | 76A | €20,002 | €0 | -€20,002 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €180,191 | €190,295 | +€10,104 | +5.6% |
| Remuneration, social security and pensions | 62 | €1,148,295 | €1,235,105 | +€86,810 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,499 | €57,664 | +€165 | +0.3% |
| Other operating charges | 640/8 | €30,034 | €31,469 | +€1,435 | +4.8% |
| Non-recurring operating charges | 66A | €322 | €23 | -€299 | -92.9% |
| Gross operating margin | 9900 | €1,219,083 | €1,283,884 | +€64,802 | +5.3% |
| Operating profit (loss) | 9901 | -€17,068 | -€40,377 | -€23,309 | -136.6% |
| Financial income | 75/76B | €31,193 | €34,719 | +€3,526 | +11.3% |
| Recurring financial income | 75 | €31,193 | €34,719 | +€3,526 | +11.3% |
| Financial charges | 65/66B | €1,739 | €1,473 | -€266 | -15.3% |
| Recurring financial charges | 65 | €1,739 | €1,473 | -€266 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €12,386 | -€7,130 | -€19,517 | |
| Profit (loss) for the period | 9904 | €12,386 | -€7,130 | -€19,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,386 | -€7,130 | -€19,517 |
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 12 October 2026 via checked.be.