BLUE CAT SERVICES: 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.
BLUE CAT SERVICES
Largest movements
- Receivables within one year -€16,913
down €16,913 (-52.5%), from €32,185 to €15,272
- Current investments +€14,194
up €14,194 (+13.8%), from €102,535 to €116,729
- Tangible fixed assets +€11,397
up €11,397 (+3.2%), from €351,559 to €362,955
of which Furniture and vehicles: +€22,702
- Debts after one year -€24,094
down €24,094 (-12.8%), from €188,192 to €164,097
- Reserves +€16,364
up €16,364 (+9.0%), from €181,923 to €198,287
of which Distributable reserves: +€16,364
- Other debts +€10,643
up €10,643 (+59.0%), from €18,027 to €28,670
- Trade debts +€6,726
up €6,726 (+313%), from €2,148 to €8,874
- Gross operating margin +€11,558
up €11,558 (+19.1%), from €60,561 to €72,119
- Purchases and services +€4,192
up €4,192 (+4.1%), from €101,437 to €105,629
- Financial income +€1,456
up €1,456 (+43.7%), from €3,331 to €4,788
- Taxes +€1,016
up €1,016 (+11.1%), from €9,182 to €10,198
- Other operating charges +€984
up €984 (+516%), from €191 to €1,174
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 | €512,481 | €523,416 | +€10,935 | +2.1% |
| Fixed assets | 21/28 | €351,559 | €362,955 | +€11,397 | +3.2% |
| Tangible fixed assets | 22/27 | €351,559 | €362,955 | +€11,397 | +3.2% |
| Land and buildings | 22 | €336,815 | €320,449 | -€16,367 | -4.9% |
| Plant, machinery and equipment | 23 | €6,036 | €11,097 | +€5,061 | +83.9% |
| Furniture and vehicles | 24 | €8,708 | €31,409 | +€22,702 | +261% |
| Current assets | 29/58 | €160,922 | €160,461 | -€461 | -0.3% |
| Amounts receivable within one year | 40/41 | €32,185 | €15,272 | -€16,913 | -52.5% |
| Trade receivables | 40 | €32,185 | €15,272 | -€16,913 | -52.5% |
| Current investments | 50/53 | €102,535 | €116,729 | +€14,194 | +13.8% |
| Cash at bank and in hand | 54/58 | €26,202 | €28,461 | +€2,259 | +8.6% |
| Total equity and liabilities | 10/49 | €512,481 | €523,416 | +€10,935 | +2.1% |
| Equity | 10/15 | €263,285 | €281,690 | +€18,404 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,923 | €198,287 | +€16,364 | +9.0% |
| Tax-exempt reserves | 132 | €7,358 | €7,358 | = | 0.0% |
| Distributable reserves | 133 | €174,565 | €190,929 | +€16,364 | +9.4% |
| Profit (loss) carried forward | 14 | €62,762 | €64,803 | +€2,041 | +3.3% |
| Amounts payable | 17/49 | €249,195 | €241,727 | -€7,469 | -3.0% |
| Amounts payable after more than one year | 17 | €188,192 | €164,097 | -€24,094 | -12.8% |
| Financial debts | 170/4 | €188,192 | €164,097 | -€24,094 | -12.8% |
| Amounts payable within one year | 42/48 | €61,004 | €77,629 | +€16,626 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €25,046 | €25,510 | +€464 | +1.9% |
| Trade debts | 44 | €2,148 | €8,874 | +€6,726 | +313% |
| Suppliers | 440/4 | €2,148 | €8,874 | +€6,726 | +313% |
| Taxes, remuneration and social security | 45 | €15,783 | €14,575 | -€1,207 | -7.7% |
| Taxes | 450/3 | €12,930 | €14,575 | +€1,645 | +12.7% |
| Remuneration and social security | 454/9 | €2,853 | - | -€2,853 | |
| Other amounts payable | 47/48 | €18,027 | €28,670 | +€10,643 | +59.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €101,437 | €105,629 | +€4,192 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,536 | €21,533 | -€3 | 0.0% |
| Other operating charges | 640/8 | €191 | €1,174 | +€984 | +516% |
| Gross operating margin | 9900 | €60,561 | €72,119 | +€11,558 | +19.1% |
| Operating profit (loss) | 9901 | €38,834 | €49,412 | +€10,577 | +27.2% |
| Financial income | 75/76B | €3,331 | €4,788 | +€1,456 | +43.7% |
| Recurring financial income | 75 | €3,331 | €4,788 | +€1,456 | +43.7% |
| Financial charges | 65/66B | €5,719 | €5,597 | -€121 | -2.1% |
| Recurring financial charges | 65 | €5,719 | €5,597 | -€121 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €36,447 | €48,602 | +€12,155 | +33.3% |
| Income taxes | 67/77 | €9,182 | €10,198 | +€1,016 | +11.1% |
| Profit (loss) for the period | 9904 | €27,265 | €38,404 | +€11,139 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,265 | €38,404 | +€11,139 | +40.9% |
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 17 October 2026 via checked.be.