THE BLUE CAT: 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.
THE BLUE CAT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,200
up €1,200 (+38.4%), from €3,125 to €4,325
- Profit (loss) carried forward -€1,120
down €1,120 (-18.2%), from -€6,146 to -€7,266
- Gross operating margin -€131
down €131 (-27.9%), from -€468 to -€598
- Financial charges +€56
up €56 (+102%), from €55 to €111
- Other operating charges +€24
up €24 (+6.2%), from €387 to €411
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 | €64,516 | €64,505 | -€11 | 0.0% |
| Fixed assets | 21/28 | €35,000 | €35,000 | = | 0.0% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €29,516 | €29,505 | -€11 | 0.0% |
| Amounts receivable after more than one year | 29 | €29,500 | €29,500 | = | 0.0% |
| Other amounts receivable | 291 | €29,500 | €29,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16 | €5 | -€11 | -68.0% |
| Total equity and liabilities | 10/49 | €64,516 | €64,505 | -€11 | 0.0% |
| Equity | 10/15 | €33,854 | €32,734 | -€1,120 | -3.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,146 | -€7,266 | -€1,120 | -18.2% |
| Amounts payable | 17/49 | €30,662 | €31,771 | +€1,109 | +3.6% |
| Amounts payable after more than one year | 17 | €27,150 | €27,150 | = | 0.0% |
| Other amounts payable | 178/9 | €27,150 | €27,150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,125 | €4,621 | +€1,496 | +47.9% |
| Trade debts | 44 | - | €296 | +€296 | |
| Suppliers | 440/4 | - | €296 | +€296 | |
| Other amounts payable | 47/48 | €3,125 | €4,325 | +€1,200 | +38.4% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €387 | €411 | +€24 | +6.2% |
| Gross operating margin | 9900 | -€468 | -€598 | -€131 | -27.9% |
| Operating profit (loss) | 9901 | -€855 | -€1,009 | -€155 | -18.1% |
| Financial charges | 65/66B | €55 | €111 | +€56 | +102% |
| Recurring financial charges | 65 | €55 | €111 | +€56 | +102% |
| Profit (loss) for the period before taxes | 9903 | -€910 | -€1,120 | -€210 | -23.1% |
| Profit (loss) for the period | 9904 | -€910 | -€1,120 | -€210 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€910 | -€1,120 | -€210 | -23.1% |
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 24 October 2026 via checked.be.