Be Blue HR: 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.
Be Blue HR
Largest movements
- Receivables within one year +€14,112
up €14,112 (+59.1%), from €23,876 to €37,988
of which Trade receivables: +€10,298
- Tangible fixed assets -€2,528
down €2,528 (-19.1%), from €13,259 to €10,731
of which Furniture and vehicles: -€1,299
- Profit (loss) carried forward +€31,670
up €31,670, from €0 to €31,670
- Reserves -€26,059
down €26,059 (-100%), from €26,059 to €0
- Trade debts +€18,719
up €18,719 (+472%), from €3,966 to €22,684
- Other debts -€7,891
down €7,891 (-26.6%), from €29,679 to €21,789
- Debts after one year -€4,391
down €4,391 (-31.8%), from €13,788 to €9,397
- Gross operating margin +€10,136
up €10,136 (+25.5%), from €39,675 to €49,811
- Taxes +€2,679
up €2,679 (+34.2%), from €7,831 to €10,510
- Other operating charges -€1,000
down €1,000 (-71.4%), from €1,400 to €400
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 | €85,816 | €97,743 | +€11,926 | +13.9% |
| Fixed assets | 21/28 | €13,259 | €10,731 | -€2,528 | -19.1% |
| Tangible fixed assets | 22/27 | €13,259 | €10,731 | -€2,528 | -19.1% |
| Furniture and vehicles | 24 | €3,972 | €2,673 | -€1,299 | -32.7% |
| Other tangible fixed assets | 26 | €9,288 | €8,058 | -€1,229 | -13.2% |
| Current assets | 29/58 | €72,557 | €87,011 | +€14,454 | +19.9% |
| Amounts receivable within one year | 40/41 | €23,876 | €37,988 | +€14,112 | +59.1% |
| Trade receivables | 40 | €23,662 | €33,961 | +€10,298 | +43.5% |
| Other amounts receivable | 41 | €213 | €4,028 | +€3,814 | +1,787% |
| Cash at bank and in hand | 54/58 | €48,581 | €48,845 | +€264 | +0.5% |
| Deferred charges and accrued income | 490/1 | €100 | €178 | +€78 | +77.2% |
| Total equity and liabilities | 10/49 | €85,816 | €97,743 | +€11,926 | +13.9% |
| Equity | 10/15 | €27,919 | €33,530 | +€5,611 | +20.1% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €26,059 | €0 | -€26,059 | -100% |
| Distributable reserves | 133 | €26,059 | €0 | -€26,059 | -100% |
| Profit (loss) carried forward | 14 | €0 | €31,670 | +€31,670 | |
| Amounts payable | 17/49 | €57,898 | €64,213 | +€6,315 | +10.9% |
| Amounts payable after more than one year | 17 | €13,788 | €9,397 | -€4,391 | -31.8% |
| Financial debts | 170/4 | €13,788 | €9,397 | -€4,391 | -31.8% |
| Amounts payable within one year | 42/48 | €44,110 | €54,787 | +€10,677 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €4,198 | €4,391 | +€193 | +4.6% |
| Trade debts | 44 | €3,966 | €22,684 | +€18,719 | +472% |
| Suppliers | 440/4 | €3,966 | €22,684 | +€18,719 | +472% |
| Taxes, remuneration and social security | 45 | €6,267 | €5,923 | -€343 | -5.5% |
| Taxes | 450/3 | €6,267 | €5,923 | -€343 | -5.5% |
| Other amounts payable | 47/48 | €29,679 | €21,789 | -€7,891 | -26.6% |
| Accrued charges and deferred income | 492/3 | €0 | €29 | +€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,160 | €2,528 | +€368 | +17.0% |
| Other operating charges | 640/8 | €1,400 | €400 | -€1,000 | -71.4% |
| Gross operating margin | 9900 | €39,675 | €49,811 | +€10,136 | +25.5% |
| Operating profit (loss) | 9901 | €36,115 | €46,883 | +€10,768 | +29.8% |
| Financial income | 75/76B | €191 | €489 | +€298 | +155% |
| Recurring financial income | 75 | €191 | €489 | +€298 | +155% |
| Financial charges | 65/66B | €897 | €856 | -€41 | -4.6% |
| Recurring financial charges | 65 | €897 | €856 | -€41 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €35,410 | €46,516 | +€11,106 | +31.4% |
| Income taxes | 67/77 | €7,831 | €10,510 | +€2,679 | +34.2% |
| Profit (loss) for the period | 9904 | €27,579 | €36,007 | +€8,428 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,579 | €36,007 | +€8,428 | +30.6% |
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 31 October 2026 via checked.be.