Marcel 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.
Marcel Blomme
Largest movements
- Receivables within one year +€11,061
up €11,061 (+44.7%), from €24,756 to €35,817
of which Trade receivables: +€12,877
- Tangible fixed assets -€9,653
down €9,653 (-6.4%), from €151,647 to €141,994
of which Furniture and vehicles: -€9,334
- Deferred charges and accrued income +€2,021
new in 2025: €2,021
- Profit (loss) carried forward +€16,356
up €16,356 (+27.7%), from -€59,123 to -€42,767
- Other debts -€8,445
down €8,445 (-17.2%), from €49,056 to €40,610
- Tax, wage and social debts -€3,434
down €3,434 (-27.6%), from €12,432 to €8,998
of which Remuneration and social security: -€6,620
- Gross operating margin +€24,015
up €24,015 (+45.9%), from €52,375 to €76,389
- Taxes +€5,900
up €5,900 (+268.4%), from €2,198 to €8,098
- Financial charges +€3,466
up €3,466 (+1319.7%), from €263 to €3,728
- Staff costs -€3,059
down €3,059 (-10.0%), from €30,502 to €27,443
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 | €182,570 | €186,318 | +€3,748 | +2.1% |
| Fixed assets | 21/28 | €152,159 | €142,506 | -€9,653 | -6.3% |
| Tangible fixed assets | 22/27 | €151,647 | €141,994 | -€9,653 | -6.4% |
| Land and buildings | 22 | €140,855 | €140,537 | -€319 | -0.2% |
| Furniture and vehicles | 24 | €10,792 | €1,458 | -€9,334 | -86.5% |
| Financial fixed assets | 28 | €512 | €512 | = | 0.0% |
| Current assets | 29/58 | €30,411 | €43,812 | +€13,401 | +44.1% |
| Amounts receivable within one year | 40/41 | €24,756 | €35,817 | +€11,061 | +44.7% |
| Trade receivables | 40 | €22,905 | €35,782 | +€12,877 | +56.2% |
| Other amounts receivable | 41 | €1,851 | €36 | -€1,815 | -98.1% |
| Cash at bank and in hand | 54/58 | €5,655 | €5,974 | +€319 | +5.6% |
| Deferred charges and accrued income | 490/1 | - | €2,021 | +€2,021 | |
| Total equity and liabilities | 10/49 | €182,570 | €186,318 | +€3,748 | +2.1% |
| Equity | 10/15 | €92,857 | €109,213 | +€16,356 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €34,222 | €34,222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,561 | €7,561 | = | 0.0% |
| Distributable reserves | 133 | €24,801 | €24,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,123 | -€42,767 | +€16,356 | +27.7% |
| Amounts payable | 17/49 | €89,713 | €77,105 | -€12,608 | -14.1% |
| Amounts payable within one year | 42/48 | €88,763 | €77,105 | -€11,658 | -13.1% |
| Trade debts | 44 | €27,275 | €27,497 | +€222 | +0.8% |
| Suppliers | 440/4 | €27,275 | €27,497 | +€222 | +0.8% |
| Taxes, remuneration and social security | 45 | €12,432 | €8,998 | -€3,434 | -27.6% |
| Taxes | 450/3 | €5,812 | €8,998 | +€3,186 | +54.8% |
| Remuneration and social security | 454/9 | €6,620 | €0 | -€6,620 | -100.0% |
| Other amounts payable | 47/48 | €49,056 | €40,610 | -€8,445 | -17.2% |
| Accrued charges and deferred income | 492/3 | €950 | €0 | -€950 | -100.0% |
| Remuneration, social security and pensions | 62 | €30,502 | €27,443 | -€3,059 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,256 | €9,653 | -€603 | -5.9% |
| Other operating charges | 640/8 | €11,353 | €11,111 | -€242 | -2.1% |
| Gross operating margin | 9900 | €52,375 | €76,389 | +€24,015 | +45.9% |
| Operating profit (loss) | 9901 | €264 | €28,182 | +€27,918 | +10568.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1450.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1450.0% |
| Financial charges | 65/66B | €263 | €3,728 | +€3,466 | +1319.7% |
| Recurring financial charges | 65 | €263 | €3,728 | +€3,466 | +1319.7% |
| Profit (loss) for the period before taxes | 9903 | €2 | €24,454 | +€24,453 | +1547639.9% |
| Income taxes | 67/77 | €2,198 | €8,098 | +€5,900 | +268.4% |
| Profit (loss) for the period | 9904 | -€2,197 | €16,356 | +€18,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,197 | €16,356 | +€18,553 |
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 10 October 2026 via checked.be.