BLUE CORP: 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 CORP
Largest movements
- Receivables within one year +€4,174
up €4,174 (+124.9%), from €3,343 to €7,517
of which Trade receivables: +€4,487
- Cash +€1,285
up €1,285 (+25.6%), from €5,015 to €6,300
mainly Net result for the year (+€3,688) and Other debts (+€1,626)
- Tangible fixed assets +€1,220
up €1,220 (+105.1%), from €1,161 to €2,380
- Deferred charges and accrued income -€306
no longer reported in 2025 (was €306)
- Profit (loss) carried forward +€3,688
up €3,688 (+644.1%), from €573 to €4,261
- Other debts +€1,626
up €1,626 (+7120.5%), from €23 to €1,649
- Tax, wage and social debts +€1,191
up €1,191 (+97.7%), from €1,220 to €2,411
- Gross operating margin +€4,668
up €4,668 (+292.5%), from €1,596 to €6,263
- Taxes +€922
new in 2025: €922
- Depreciation +€477
up €477 (+59.4%), from €803 to €1,280
- Financial charges +€153
up €153 (+69.4%), from €220 to €373
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 | €9,824 | €16,197 | +€6,373 | +64.9% |
| Fixed assets | 21/28 | €1,161 | €2,380 | +€1,220 | +105.1% |
| Tangible fixed assets | 22/27 | €1,161 | €2,380 | +€1,220 | +105.1% |
| Furniture and vehicles | 24 | €1,161 | €2,380 | +€1,220 | +105.1% |
| Current assets | 29/58 | €8,664 | €13,817 | +€5,153 | +59.5% |
| Amounts receivable within one year | 40/41 | €3,343 | €7,517 | +€4,174 | +124.9% |
| Trade receivables | 40 | €2,904 | €7,391 | +€4,487 | +154.5% |
| Other amounts receivable | 41 | €439 | €126 | -€313 | -71.3% |
| Cash at bank and in hand | 54/58 | €5,015 | €6,300 | +€1,285 | +25.6% |
| Deferred charges and accrued income | 490/1 | €306 | - | -€306 | |
| Total equity and liabilities | 10/49 | €9,824 | €16,197 | +€6,373 | +64.9% |
| Equity | 10/15 | €5,573 | €9,261 | +€3,688 | +66.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €573 | €4,261 | +€3,688 | +644.1% |
| Amounts payable | 17/49 | €4,252 | €6,937 | +€2,685 | +63.2% |
| Amounts payable within one year | 42/48 | €4,252 | €6,937 | +€2,685 | +63.2% |
| Trade debts | 44 | €3,009 | €2,876 | -€133 | -4.4% |
| Suppliers | 440/4 | €3,009 | €2,876 | -€133 | -4.4% |
| Taxes, remuneration and social security | 45 | €1,220 | €2,411 | +€1,191 | +97.7% |
| Taxes | 450/3 | €1,220 | €2,411 | +€1,191 | +97.7% |
| Other amounts payable | 47/48 | €23 | €1,649 | +€1,626 | +7120.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €1,280 | +€477 | +59.4% |
| Gross operating margin | 9900 | €1,596 | €6,263 | +€4,668 | +292.5% |
| Operating profit (loss) | 9901 | €793 | €4,983 | +€4,190 | +528.7% |
| Financial charges | 65/66B | €220 | €373 | +€153 | +69.4% |
| Recurring financial charges | 65 | €220 | €373 | +€153 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €573 | €4,610 | +€4,038 | +705.1% |
| Income taxes | 67/77 | - | €922 | +€922 | |
| Profit (loss) for the period | 9904 | €573 | €3,688 | +€3,116 | +544.1% |
| Profit (loss) for the period to be appropriated | 9905 | €573 | €3,688 | +€3,116 | +544.1% |
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 11 October 2026 via checked.be.