Blue 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.
Blue Consulting
Largest movements
- Receivables within one year +€12,528
up €12,528 (+86.3%), from €14,524 to €27,052
- Cash -€7,584
down €7,584 (-46.8%), from €16,216 to €8,632
mainly Other debts (-€16,864) and Receivables within one year (-€12,528)
- Tangible fixed assets -€1,055
down €1,055 (-33.9%), from €3,116 to €2,060
of which Furniture and vehicles: -€822
- Profit (loss) carried forward +€22,642
up €22,642 (+13.7%), from -€165,119 to -€142,477
- Other debts -€16,864
down €16,864 (-9.6%), from €175,955 to €159,091
- Tax, wage and social debts -€2,226
down €2,226 (-53.4%), from €4,165 to €1,939
- Gross operating margin +€33,307
up €33,307, from -€6,953 to €26,354
- Financial charges -€413
down €413 (-39.0%), from €1,058 to €645
- Depreciation -€313
down €313 (-12.1%), from €2,586 to €2,272
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 | €33,921 | €37,744 | +€3,823 | +11.3% |
| Fixed assets | 21/28 | €3,116 | €2,060 | -€1,055 | -33.9% |
| Tangible fixed assets | 22/27 | €3,116 | €2,060 | -€1,055 | -33.9% |
| Furniture and vehicles | 24 | €2,882 | €2,060 | -€822 | -28.5% |
| Other tangible fixed assets | 26 | €233 | €0 | -€233 | -100% |
| Current assets | 29/58 | €30,806 | €35,684 | +€4,878 | +15.8% |
| Amounts receivable within one year | 40/41 | €14,524 | €27,052 | +€12,528 | +86.3% |
| Trade receivables | 40 | €14,524 | €27,052 | +€12,528 | +86.3% |
| Cash at bank and in hand | 54/58 | €16,216 | €8,632 | -€7,584 | -46.8% |
| Deferred charges and accrued income | 490/1 | €67 | - | -€67 | |
| Total equity and liabilities | 10/49 | €33,921 | €37,744 | +€3,823 | +11.3% |
| Equity | 10/15 | -€146,527 | -€123,885 | +€22,642 | +15.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,119 | -€142,477 | +€22,642 | +13.7% |
| Amounts payable | 17/49 | €180,448 | €161,629 | -€18,819 | -10.4% |
| Amounts payable within one year | 42/48 | €180,448 | €161,629 | -€18,819 | -10.4% |
| Trade debts | 44 | €329 | €600 | +€270 | +82.0% |
| Suppliers | 440/4 | €329 | €600 | +€270 | +82.0% |
| Taxes, remuneration and social security | 45 | €4,165 | €1,939 | -€2,226 | -53.4% |
| Taxes | 450/3 | €4,165 | €1,939 | -€2,226 | -53.4% |
| Other amounts payable | 47/48 | €175,955 | €159,091 | -€16,864 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,586 | €2,272 | -€313 | -12.1% |
| Other operating charges | 640/8 | €809 | €795 | -€14 | -1.7% |
| Gross operating margin | 9900 | -€6,953 | €26,354 | +€33,307 | |
| Operating profit (loss) | 9901 | -€10,347 | €23,286 | +€33,633 | |
| Financial income | 75/76B | €10 | €1 | -€10 | -93.5% |
| Recurring financial income | 75 | €10 | €1 | -€10 | -93.5% |
| Financial charges | 65/66B | €1,058 | €645 | -€413 | -39.0% |
| Recurring financial charges | 65 | €1,058 | €645 | -€413 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,395 | €22,642 | +€34,037 | |
| Profit (loss) for the period | 9904 | -€11,395 | €22,642 | +€34,037 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,395 | €22,642 | +€34,037 |
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 18 October 2026 via checked.be.