Blue Consult: 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 Consult
Largest movements
- Receivables after one year +€65,000
up €65,000 (+100.0%), from €65,000 to €130,000
- Receivables within one year +€17,548
up €17,548 (+38.0%), from €46,186 to €63,734
of which Other amounts receivable: +€21,034
- Cash -€4,993
down €4,993 (-54.0%), from €9,249 to €4,256
mainly Receivables after one year (-€65,000) and Receivables within one year (-€17,548)
- Tax, wage and social debts +€55,433
up €55,433 (+129.0%), from €42,982 to €98,415
- Other debts +€16,244
up €16,244 (+75.1%), from €21,631 to €37,875
- Reserves +€9,530
up €9,530 (+21.6%), from €44,035 to €53,565
- Gross operating margin +€42,590
up €42,590 (+300.6%), from €14,169 to €56,759
- Write-downs +€19,615
up €19,615, from -€10,000 to €9,615
- Taxes +€15,274
up €15,274 (+806.6%), from €1,894 to €17,167
- Financial income +€10,169
up €10,169 (+621.4%), from €1,636 to €11,805
of which Non-recurring financial income: +€8,546
- Other operating charges +€7,091
up €7,091 (+59.2%), from €11,972 to €19,063
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.
Cash bridge derived
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 | €147,249 | €226,464 | +€79,216 | +53.8% |
| Fixed assets | 21/28 | €21,678 | €23,058 | +€1,380 | +6.4% |
| Tangible fixed assets | 22/27 | €12,978 | €14,358 | +€1,380 | +10.6% |
| Plant, machinery and equipment | 23 | €1,500 | €791 | -€709 | -47.2% |
| Furniture and vehicles | 24 | €985 | €3,197 | +€2,211 | +224.5% |
| Other tangible fixed assets | 26 | €10,493 | €10,370 | -€123 | -1.2% |
| Financial fixed assets | 28 | €8,700 | €8,700 | = | 0.0% |
| Current assets | 29/58 | €125,571 | €203,406 | +€77,835 | +62.0% |
| Amounts receivable after more than one year | 29 | €65,000 | €130,000 | +€65,000 | +100.0% |
| Other amounts receivable | 291 | €65,000 | €130,000 | +€65,000 | +100.0% |
| Amounts receivable within one year | 40/41 | €46,186 | €63,734 | +€17,548 | +38.0% |
| Trade receivables | 40 | €13,130 | €9,644 | -€3,486 | -26.6% |
| Other amounts receivable | 41 | €33,056 | €54,090 | +€21,034 | +63.6% |
| Cash at bank and in hand | 54/58 | €9,249 | €4,256 | -€4,993 | -54.0% |
| Deferred charges and accrued income | 490/1 | €5,136 | €5,416 | +€280 | +5.5% |
| Total equity and liabilities | 10/49 | €147,249 | €226,464 | +€79,216 | +53.8% |
| Equity | 10/15 | €50,235 | €59,765 | +€9,530 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,035 | €53,565 | +€9,530 | +21.6% |
| Distributable reserves | 133 | €44,035 | €53,565 | +€9,530 | +21.6% |
| Amounts payable | 17/49 | €97,013 | €166,699 | +€69,686 | +71.8% |
| Amounts payable within one year | 42/48 | €97,013 | €166,699 | +€69,686 | +71.8% |
| Financial debts | 43 | €7,760 | €7,804 | +€44 | +0.6% |
| Credit institutions | 430/8 | €7,760 | €7,804 | +€44 | +0.6% |
| Trade debts | 44 | €24,640 | €22,605 | -€2,035 | -8.3% |
| Suppliers | 440/4 | €24,640 | €22,605 | -€2,035 | -8.3% |
| Taxes, remuneration and social security | 45 | €42,982 | €98,415 | +€55,433 | +129.0% |
| Taxes | 450/3 | €42,982 | €98,415 | +€55,433 | +129.0% |
| Other amounts payable | 47/48 | €21,631 | €37,875 | +€16,244 | +75.1% |
| Non-recurring operating income | 76A | - | €4,747 | +€4,747 | |
| Remuneration, social security and pensions | 62 | €1,728 | €1,995 | +€267 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,529 | €4,212 | -€317 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,000 | €9,615 | +€19,615 | |
| Other operating charges | 640/8 | €11,972 | €19,063 | +€7,091 | +59.2% |
| Gross operating margin | 9900 | €14,169 | €56,759 | +€42,590 | +300.6% |
| Operating profit (loss) | 9901 | €5,941 | €21,875 | +€15,934 | +268.2% |
| Financial income | 75/76B | €1,636 | €11,805 | +€10,169 | +621.4% |
| Recurring financial income | 75 | €1,636 | €3,259 | +€1,623 | +99.2% |
| Non-recurring financial income | 76B | - | €8,546 | +€8,546 | |
| Financial charges | 65/66B | €5,595 | €6,983 | +€1,388 | +24.8% |
| Recurring financial charges | 65 | €5,595 | €6,983 | +€1,388 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €1,982 | €26,697 | +€24,715 | +1246.7% |
| Income taxes | 67/77 | €1,894 | €17,167 | +€15,274 | +806.6% |
| Profit (loss) for the period | 9904 | €89 | €9,530 | +€9,441 | +10623.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89 | €9,530 | +€9,441 | +10623.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.