BluAgency: 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.
BluAgency
Largest movements
- Cash +€42,084
up €42,084 (+180%), from €23,390 to €65,474
mainly Net result for the year (+€20,900) and Receivables within one year (+€19,768)
- Receivables within one year -€19,768
down €19,768 (-65.6%), from €30,141 to €10,373
of which Trade receivables: -€18,755
- Tangible fixed assets +€5,522
up €5,522 (+395%), from €1,399 to €6,921
- Reserves +€20,900
up €20,900 (+47.7%), from €43,779 to €64,679
- Tax, wage and social debts +€5,148
up €5,148 (+45.6%), from €11,286 to €16,434
- Trade debts +€1,785
up €1,785 (+312%), from €573 to €2,358
- Gross operating margin +€7,777
up €7,777 (+27.8%), from €27,971 to €35,748
- Depreciation -€3,936
down €3,936 (-51.7%), from €7,619 to €3,683
- Taxes +€2,718
up €2,718 (+41.4%), from €6,565 to €9,283
- Financial charges +€460
up €460 (+307%), from €150 to €610
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 | €55,650 | €83,489 | +€27,838 | +50.0% |
| Fixed assets | 21/28 | €2,119 | €7,641 | +€5,522 | +261% |
| Tangible fixed assets | 22/27 | €1,399 | €6,921 | +€5,522 | +395% |
| Furniture and vehicles | 24 | €1,399 | €6,921 | +€5,522 | +395% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €53,531 | €75,848 | +€22,317 | +41.7% |
| Amounts receivable within one year | 40/41 | €30,141 | €10,373 | -€19,768 | -65.6% |
| Trade receivables | 40 | €29,040 | €10,285 | -€18,755 | -64.6% |
| Other amounts receivable | 41 | €1,101 | €88 | -€1,013 | -92.0% |
| Cash at bank and in hand | 54/58 | €23,390 | €65,474 | +€42,084 | +180% |
| Total equity and liabilities | 10/49 | €55,650 | €83,489 | +€27,838 | +50.0% |
| Equity | 10/15 | €43,779 | €64,679 | +€20,900 | +47.7% |
| Reserves | 13 | €43,779 | €64,679 | +€20,900 | +47.7% |
| Distributable reserves | 133 | €43,779 | €64,679 | +€20,900 | +47.7% |
| Amounts payable | 17/49 | €11,871 | €18,809 | +€6,938 | +58.4% |
| Amounts payable within one year | 42/48 | €11,871 | €18,809 | +€6,938 | +58.4% |
| Financial debts | 43 | €13 | €17 | +€5 | +36.9% |
| Credit institutions | 430/8 | €13 | €17 | +€5 | +36.9% |
| Trade debts | 44 | €573 | €2,358 | +€1,785 | +312% |
| Suppliers | 440/4 | €573 | €2,358 | +€1,785 | +312% |
| Taxes, remuneration and social security | 45 | €11,286 | €16,434 | +€5,148 | +45.6% |
| Taxes | 450/3 | €11,286 | €16,434 | +€5,148 | +45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,619 | €3,683 | -€3,936 | -51.7% |
| Other operating charges | 640/8 | €1,572 | €1,278 | -€295 | -18.7% |
| Gross operating margin | 9900 | €27,971 | €35,748 | +€7,777 | +27.8% |
| Operating profit (loss) | 9901 | €18,780 | €30,788 | +€12,008 | +63.9% |
| Financial income | 75/76B | €29 | €5 | -€24 | -82.1% |
| Recurring financial income | 75 | €29 | €5 | -€24 | -82.1% |
| Financial charges | 65/66B | €150 | €610 | +€460 | +307% |
| Recurring financial charges | 65 | €150 | €610 | +€460 | +307% |
| Profit (loss) for the period before taxes | 9903 | €18,659 | €30,183 | +€11,524 | +61.8% |
| Income taxes | 67/77 | €6,565 | €9,283 | +€2,718 | +41.4% |
| Profit (loss) for the period | 9904 | €12,094 | €20,900 | +€8,807 | +72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,094 | €20,900 | +€8,807 | +72.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.