LES BLOUSES BLANCHES: what changed
Two fiscal 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.
LES BLOUSES BLANCHES
Largest movements
- Tangible fixed assets +€37,960
up €37,960 (+20.3%), from €187,170 to €225,130
of which Furniture and vehicles: +€32,008
- Cash -€27,596
down €27,596 (-7.0%), from €392,742 to €365,146
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€77,032)
- Reserves -€43,000
down €43,000 (-8.9%), from €481,883 to €438,883
of which Distributable reserves: -€43,000
- Other debts +€42,214
up €42,214 (+109.1%), from €38,705 to €80,919
- Tax, wage and social debts +€22,230
up €22,230 (+67.4%), from €33,000 to €55,230
of which Taxes: +€22,025
- Debts after one year -€13,761
down €13,761 (-97.9%), from €14,051 to €290
of which Financial debts: -€13,761
- Gross operating margin -€38,059
down €38,059 (-14.9%), from €255,565 to €217,506
- Taxes -€14,110
down €14,110 (-35.3%), from €39,926 to €25,816
- Depreciation +€8,934
up €8,934 (+29.6%), from €30,138 to €39,072
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €613,359 | €618,774 | +€5,415 | +0.9% |
| Fixed assets | 21/28 | €187,170 | €225,130 | +€37,960 | +20.3% |
| Tangible fixed assets | 22/27 | €187,170 | €225,130 | +€37,960 | +20.3% |
| Land and buildings | 22 | €116,755 | €122,707 | +€5,952 | +5.1% |
| Furniture and vehicles | 24 | €59,815 | €91,823 | +€32,008 | +53.5% |
| Assets under construction and advance payments | 27 | €10,600 | €10,600 | = | 0.0% |
| Current assets | 29/58 | €426,189 | €393,644 | -€32,545 | -7.6% |
| Amounts receivable within one year | 40/41 | €1,297 | - | -€1,297 | |
| Other amounts receivable | 41 | €1,297 | - | -€1,297 | |
| Cash at bank and in hand | 54/58 | €392,742 | €365,146 | -€27,596 | -7.0% |
| Deferred charges and accrued income | 490/1 | €32,150 | €28,498 | -€3,652 | -11.4% |
| Total equity and liabilities | 10/49 | €613,359 | €618,774 | +€5,415 | +0.9% |
| Equity | 10/15 | €508,408 | €466,495 | -€41,913 | -8.2% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €481,883 | €438,883 | -€43,000 | -8.9% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €479,900 | €436,900 | -€43,000 | -9.0% |
| Profit (loss) carried forward | 14 | €6,694 | €7,781 | +€1,087 | +16.2% |
| Amounts payable | 17/49 | €104,951 | €152,279 | +€47,328 | +45.1% |
| Amounts payable after more than one year | 17 | €14,051 | €290 | -€13,761 | -97.9% |
| Financial debts | 170/4 | €13,761 | - | -€13,761 | |
| Other amounts payable | 178/9 | €290 | €290 | = | 0.0% |
| Amounts payable within one year | 42/48 | €90,552 | €151,989 | +€61,437 | +67.8% |
| Current portion of amounts payable after more than one year | 42 | €18,165 | €15,008 | -€3,157 | -17.4% |
| Trade debts | 44 | €682 | €832 | +€150 | +22.0% |
| Suppliers | 440/4 | €682 | €832 | +€150 | +22.0% |
| Taxes, remuneration and social security | 45 | €33,000 | €55,230 | +€22,230 | +67.4% |
| Taxes | 450/3 | €22,905 | €44,930 | +€22,025 | +96.2% |
| Remuneration and social security | 454/9 | €10,095 | €10,300 | +€205 | +2.0% |
| Other amounts payable | 47/48 | €38,705 | €80,919 | +€42,214 | +109.1% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Remuneration, social security and pensions | 62 | €87,911 | €89,026 | +€1,115 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,138 | €39,072 | +€8,934 | +29.6% |
| Other operating charges | 640/8 | €4,633 | €4,647 | +€14 | +0.3% |
| Gross operating margin | 9900 | €255,565 | €217,506 | -€38,059 | -14.9% |
| Operating profit (loss) | 9901 | €132,883 | €84,761 | -€48,122 | -36.2% |
| Financial income | 75/76B | €823 | €374 | -€449 | -54.6% |
| Recurring financial income | 75 | €823 | €374 | -€449 | -54.6% |
| Financial charges | 65/66B | €1,650 | €1,232 | -€418 | -25.3% |
| Recurring financial charges | 65 | €1,650 | €1,232 | -€418 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €132,056 | €83,903 | -€48,153 | -36.5% |
| Income taxes | 67/77 | €39,926 | €25,816 | -€14,110 | -35.3% |
| Profit (loss) for the period | 9904 | €92,130 | €58,087 | -€34,043 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,130 | €58,087 | -€34,043 | -37.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.