Bleus Tom Consulting: 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.
Bleus Tom Consulting
Largest movements
- Cash +€40,205
up €40,205 (+40.7%), from €98,727 to €138,931
mainly Other debts (+€50,714) and Net result for the year (+€41,846)
- Receivables within one year -€12,814
down €12,814 (-88.6%), from €14,467 to €1,653
of which Trade receivables: -€14,339
- Tangible fixed assets +€8,733
up €8,733 (+1,525%), from €573 to €9,306
- Deferred charges and accrued income +€2,256
new in 2025: €2,256
- Other debts +€50,714
up €50,714 (+6,917%), from €733 to €51,447
- Reserves -€9,420
down €9,420 (-8.0%), from €117,283 to €107,863
- Tax, wage and social debts -€2,993
down €2,993 (-30.0%), from €9,961 to €6,968
- Gross operating margin +€7,060
up €7,060 (+12.6%), from €55,854 to €62,914
- Depreciation +€3,314
up €3,314 (+962%), from €344 to €3,658
- Taxes +€713
up €713 (+4.6%), from €15,634 to €16,347
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 | €133,766 | €172,146 | +€38,380 | +28.7% |
| Fixed assets | 21/28 | €573 | €9,306 | +€8,733 | +1,525% |
| Tangible fixed assets | 22/27 | €573 | €9,306 | +€8,733 | +1,525% |
| Furniture and vehicles | 24 | €573 | €9,306 | +€8,733 | +1,525% |
| Current assets | 29/58 | €133,194 | €162,840 | +€29,646 | +22.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,467 | €1,653 | -€12,814 | -88.6% |
| Trade receivables | 40 | €14,339 | €0 | -€14,339 | -100% |
| Other amounts receivable | 41 | €128 | €1,653 | +€1,525 | +1,192% |
| Cash at bank and in hand | 54/58 | €98,727 | €138,931 | +€40,205 | +40.7% |
| Deferred charges and accrued income | 490/1 | - | €2,256 | +€2,256 | |
| Total equity and liabilities | 10/49 | €133,766 | €172,146 | +€38,380 | +28.7% |
| Equity | 10/15 | €120,283 | €110,863 | -€9,420 | -7.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €117,283 | €107,863 | -€9,420 | -8.0% |
| Distributable reserves | 133 | €117,283 | €107,863 | -€9,420 | -8.0% |
| Amounts payable | 17/49 | €13,483 | €61,283 | +€47,800 | +355% |
| Amounts payable within one year | 42/48 | €13,483 | €61,283 | +€47,800 | +355% |
| Trade debts | 44 | €2,789 | €2,868 | +€79 | +2.8% |
| Suppliers | 440/4 | €2,789 | €2,868 | +€79 | +2.8% |
| Taxes, remuneration and social security | 45 | €9,961 | €6,968 | -€2,993 | -30.0% |
| Taxes | 450/3 | €9,961 | €6,968 | -€2,993 | -30.0% |
| Other amounts payable | 47/48 | €733 | €51,447 | +€50,714 | +6,917% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €3,658 | +€3,314 | +962% |
| Other operating charges | 640/8 | €853 | €1,087 | +€234 | +27.4% |
| Gross operating margin | 9900 | €55,854 | €62,914 | +€7,060 | +12.6% |
| Operating profit (loss) | 9901 | €54,657 | €58,169 | +€3,512 | +6.4% |
| Financial income | 75/76B | €400 | €400 | = | 0.0% |
| Recurring financial income | 75 | €400 | €400 | = | 0.0% |
| Financial charges | 65/66B | €548 | €375 | -€173 | -31.6% |
| Recurring financial charges | 65 | €548 | €375 | -€173 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €54,509 | €58,194 | +€3,685 | +6.8% |
| Income taxes | 67/77 | €15,634 | €16,347 | +€713 | +4.6% |
| Profit (loss) for the period | 9904 | €38,875 | €41,846 | +€2,971 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,875 | €41,846 | +€2,971 | +7.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.