BLUE CORNER 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 CORNER CONSULTING
Largest movements
- Tangible fixed assets +€99,107
up €99,107 (+38.8%), from €255,757 to €354,864
of which Land and buildings: +€103,931
- Receivables within one year +€36,206
up €36,206 (+33.8%), from €107,076 to €143,283
- Cash +€33,796
up €33,796 (+36.7%), from €92,162 to €125,958
mainly Debts after one year (+€116,922) and Net result for the year (+€87,276)
- Debts after one year +€116,922
up €116,922 (+58,858%), from €199 to €117,120
- Reserves +€87,276
up €87,276 (+36.5%), from €239,352 to €326,628
of which Distributable reserves: +€89,377
- Trade debts -€17,220
down €17,220 (-65.7%), from €26,221 to €9,001
- Tax, wage and social debts -€13,890
down €13,890 (-32.1%), from €43,283 to €29,392
of which Remuneration and social security: -€9,005
- Financial charges -€53,757
down €53,757 (-88.1%), from €61,020 to €7,263
- Depreciation +€20,630
up €20,630 (+79.9%), from €25,824 to €46,453
- Taxes +€11,888
up €11,888 (+52.0%), from €22,844 to €34,733
- Gross operating margin +€10,348
up €10,348 (+6.1%), from €169,253 to €179,601
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,996 | €624,105 | +€169,109 | +37.2% |
| Fixed assets | 21/28 | €255,757 | €354,864 | +€99,107 | +38.8% |
| Tangible fixed assets | 22/27 | €255,757 | €354,864 | +€99,107 | +38.8% |
| Land and buildings | 22 | €229,781 | €333,712 | +€103,931 | +45.2% |
| Plant, machinery and equipment | 23 | €3,407 | €643 | -€2,764 | -81.1% |
| Furniture and vehicles | 24 | €22,568 | €20,509 | -€2,060 | -9.1% |
| Current assets | 29/58 | €199,239 | €269,241 | +€70,002 | +35.1% |
| Amounts receivable within one year | 40/41 | €107,076 | €143,283 | +€36,206 | +33.8% |
| Other amounts receivable | 41 | €107,076 | €143,283 | +€36,206 | +33.8% |
| Cash at bank and in hand | 54/58 | €92,162 | €125,958 | +€33,796 | +36.7% |
| Total equity and liabilities | 10/49 | €454,996 | €624,105 | +€169,109 | +37.2% |
| Equity | 10/15 | €355,792 | €443,068 | +€87,276 | +24.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €239,352 | €326,628 | +€87,276 | +36.5% |
| Tax-exempt reserves | 132 | €39,209 | €37,108 | -€2,102 | -5.4% |
| Distributable reserves | 133 | €200,143 | €289,521 | +€89,377 | +44.7% |
| Profit (loss) carried forward | 14 | €95,980 | €95,980 | = | 0.0% |
| Provisions and deferred taxes | 16 | €14,500 | €13,465 | -€1,035 | -7.1% |
| Deferred taxes | 168 | €14,500 | €13,465 | -€1,035 | -7.1% |
| Amounts payable | 17/49 | €84,703 | €167,572 | +€82,868 | +97.8% |
| Amounts payable after more than one year | 17 | €199 | €117,120 | +€116,922 | +58,858% |
| Financial debts | 170/4 | €199 | €117,120 | +€116,922 | +58,858% |
| Amounts payable within one year | 42/48 | €84,504 | €50,451 | -€34,053 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €15,001 | €12,057 | -€2,943 | -19.6% |
| Trade debts | 44 | €26,221 | €9,001 | -€17,220 | -65.7% |
| Suppliers | 440/4 | €26,221 | €9,001 | -€17,220 | -65.7% |
| Taxes, remuneration and social security | 45 | €43,283 | €29,392 | -€13,890 | -32.1% |
| Taxes | 450/3 | €34,277 | €29,392 | -€4,885 | -14.3% |
| Remuneration and social security | 454/9 | €9,005 | - | -€9,005 | |
| Non-recurring operating income | 76A | €1,099 | - | -€1,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,824 | €46,453 | +€20,630 | +79.9% |
| Other operating charges | 640/8 | €3,491 | €3,958 | +€467 | +13.4% |
| Non-recurring operating charges | 66A | €3,370 | €955 | -€2,415 | -71.7% |
| Gross operating margin | 9900 | €169,253 | €179,601 | +€10,348 | +6.1% |
| Operating profit (loss) | 9901 | €136,569 | €128,236 | -€8,334 | -6.1% |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.2% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.2% |
| Financial charges | 65/66B | €61,020 | €7,263 | -€53,757 | -88.1% |
| Recurring financial charges | 65 | €61,020 | €7,263 | -€53,757 | -88.1% |
| Profit (loss) for the period before taxes | 9903 | €75,560 | €120,973 | +€45,414 | +60.1% |
| Transfer from deferred taxes | 780 | €1,035 | €1,035 | = | 0.0% |
| Income taxes | 67/77 | €22,844 | €34,733 | +€11,888 | +52.0% |
| Profit (loss) for the period | 9904 | €53,751 | €87,276 | +€33,525 | +62.4% |
| Transfer from tax-exempt reserves | 789 | €2,102 | €2,102 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,852 | €89,377 | +€33,525 | +60.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.