ONE BLUE BUTTERFLY: 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.
ONE BLUE BUTTERFLY
Largest movements
- Receivables after one year +€40,000
new in 2025: €40,000
- Receivables within one year +€9,477
up €9,477 (+66.0%), from €14,354 to €23,831
of which Trade receivables: +€9,320
- Tangible fixed assets +€3,427
new in 2025: €3,427
of which Other tangible fixed assets: +€1,856
- Cash -€1,776
down €1,776 (-25.8%), from €6,884 to €5,108
mainly Receivables after one year (-€40,000) and Receivables within one year (-€9,477)
- Deferred charges and accrued income -€809
down €809 (-55.3%), from €1,462 to €653
- Profit (loss) carried forward +€49,210
up €49,210 (+341%), from €14,429 to €63,639
- Trade debts +€2,357
up €2,357 (+85.8%), from €2,746 to €5,102
- Tax, wage and social debts -€2,140
down €2,140 (-50.1%), from €4,272 to €2,131
- Other debts +€943
up €943 (+463%), from €203 to €1,146
- Gross operating margin +€49,015
up €49,015 (+251%), from €19,563 to €68,578
- Taxes +€10,522
up €10,522 (+262%), from €4,022 to €14,543
- Financial charges +€2,899
up €2,899 (+1,039%), from €279 to €3,178
- Depreciation +€1,128
new in 2025: €1,128
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 | €22,700 | €73,019 | +€50,319 | +222% |
| Fixed assets | 21/28 | - | €3,427 | +€3,427 | |
| Tangible fixed assets | 22/27 | - | €3,427 | +€3,427 | |
| Furniture and vehicles | 24 | - | €1,571 | +€1,571 | |
| Other tangible fixed assets | 26 | - | €1,856 | +€1,856 | |
| Current assets | 29/58 | €22,700 | €69,592 | +€46,892 | +207% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €14,354 | €23,831 | +€9,477 | +66.0% |
| Trade receivables | 40 | €13,400 | €22,720 | +€9,320 | +69.6% |
| Other amounts receivable | 41 | €954 | €1,111 | +€157 | +16.4% |
| Cash at bank and in hand | 54/58 | €6,884 | €5,108 | -€1,776 | -25.8% |
| Deferred charges and accrued income | 490/1 | €1,462 | €653 | -€809 | -55.3% |
| Total equity and liabilities | 10/49 | €22,700 | €73,019 | +€50,319 | +222% |
| Equity | 10/15 | €15,429 | €64,639 | +€49,210 | +319% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,429 | €63,639 | +€49,210 | +341% |
| Amounts payable | 17/49 | €7,271 | €8,380 | +€1,109 | +15.3% |
| Amounts payable within one year | 42/48 | €7,221 | €8,380 | +€1,159 | +16.1% |
| Trade debts | 44 | €2,746 | €5,102 | +€2,357 | +85.8% |
| Suppliers | 440/4 | €2,746 | €5,102 | +€2,357 | +85.8% |
| Taxes, remuneration and social security | 45 | €4,272 | €2,131 | -€2,140 | -50.1% |
| Taxes | 450/3 | €4,272 | €2,131 | -€2,140 | -50.1% |
| Other amounts payable | 47/48 | €203 | €1,146 | +€943 | +463% |
| Accrued charges and deferred income | 492/3 | €50 | €0 | -€50 | -100% |
| Remuneration, social security and pensions | 62 | - | €350 | +€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,128 | +€1,128 | |
| Other operating charges | 640/8 | - | €184 | +€184 | |
| Gross operating margin | 9900 | €19,563 | €68,578 | +€49,015 | +251% |
| Operating profit (loss) | 9901 | €19,563 | €66,915 | +€47,353 | +242% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €279 | €3,178 | +€2,899 | +1,039% |
| Recurring financial charges | 65 | €279 | €3,178 | +€2,899 | +1,039% |
| Profit (loss) for the period before taxes | 9903 | €19,284 | €63,753 | +€44,469 | +231% |
| Income taxes | 67/77 | €4,022 | €14,543 | +€10,522 | +262% |
| Profit (loss) for the period | 9904 | €15,262 | €49,210 | +€33,948 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €15,262 | €49,210 | +€33,948 | +222% |
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 29 October 2026 via checked.be.