BLUE DUN CONSULTING: what changed
BLUE DUN CONSULTING
Largest movements
- Cash -€60,400
down €60,400 (-57.6%), from €104,817 to €44,418
mainly Contributions, distributions and other (-€417,415) and Receivables within one year (-€25,411)
- Receivables within one year +€25,411
up €25,411 (+152%), from €16,744 to €42,154
of which Other amounts receivable: +€21,826
- Current investments +€15,125
up €15,125 (+4.5%), from €337,604 to €352,730
- Other debts +€403,754
up €403,754 (+2,019%), from €19,994 to €423,748
- Profit (loss) carried forward -€403,749
no longer reported in 2025 (was €403,749)
- Reserves -€18,360
no longer reported in 2025 (was €18,360)
- Debts after one year -€7,125
down €7,125 (-62.9%), from €11,322 to €4,198
- Gross operating margin -€114,641
down €114,641, from €111,326 to -€3,314
- Taxes -€26,790
down €26,790 (-97.2%), from €27,567 to €777
- Financial charges +€2,752
up €2,752, from -€2,061 to €691
- Financial income +€2,250
up €2,250 (+89.5%), from €2,515 to €4,766
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €487,479 | €464,339 | -€23,139 | -4.7% |
| Fixed assets | 21/28 | €27,050 | €22,745 | -€4,305 | -15.9% |
| Tangible fixed assets | 22/27 | €27,050 | €22,745 | -€4,305 | -15.9% |
| Land and buildings | 22 | €24,887 | €21,388 | -€3,500 | -14.1% |
| Furniture and vehicles | 24 | €2,163 | €1,358 | -€805 | -37.2% |
| Current assets | 29/58 | €460,428 | €441,594 | -€18,834 | -4.1% |
| Amounts receivable within one year | 40/41 | €16,744 | €42,154 | +€25,411 | +152% |
| Trade receivables | 40 | €16,744 | €20,328 | +€3,584 | +21.4% |
| Other amounts receivable | 41 | - | €21,826 | +€21,826 | |
| Current investments | 50/53 | €337,604 | €352,730 | +€15,125 | +4.5% |
| Cash at bank and in hand | 54/58 | €104,817 | €44,418 | -€60,400 | -57.6% |
| Deferred charges and accrued income | 490/1 | €1,263 | €2,292 | +€1,029 | +81.5% |
| Total equity and liabilities | 10/49 | €487,479 | €464,339 | -€23,139 | -4.7% |
| Equity | 10/15 | €440,709 | €18,600 | -€422,109 | -95.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,360 | - | -€18,360 | |
| Distributable reserves | 133 | €18,360 | - | -€18,360 | |
| Profit (loss) carried forward | 14 | €403,749 | - | -€403,749 | |
| Amounts payable | 17/49 | €46,770 | €445,739 | +€398,969 | +853% |
| Amounts payable after more than one year | 17 | €11,322 | €4,198 | -€7,125 | -62.9% |
| Financial debts | 170/4 | €11,322 | €4,198 | -€7,125 | -62.9% |
| Amounts payable within one year | 42/48 | €35,448 | €441,542 | +€406,094 | +1,146% |
| Current portion of amounts payable after more than one year | 42 | €6,699 | €7,125 | +€425 | +6.3% |
| Trade debts | 44 | €1,032 | €1,588 | +€556 | +53.9% |
| Suppliers | 440/4 | €1,032 | €1,588 | +€556 | +53.9% |
| Taxes, remuneration and social security | 45 | €7,722 | €9,081 | +€1,359 | +17.6% |
| Taxes | 450/3 | €7,722 | €9,081 | +€1,359 | +17.6% |
| Other amounts payable | 47/48 | €19,994 | €423,748 | +€403,754 | +2,019% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,973 | €4,305 | -€668 | -13.4% |
| Other operating charges | 640/8 | €1,095 | €372 | -€723 | -66.0% |
| Gross operating margin | 9900 | €111,326 | -€3,314 | -€114,641 | |
| Operating profit (loss) | 9901 | €105,258 | -€7,992 | -€113,250 | |
| Financial income | 75/76B | €2,515 | €4,766 | +€2,250 | +89.5% |
| Recurring financial income | 75 | €2,515 | €4,766 | +€2,250 | +89.5% |
| Financial charges | 65/66B | -€2,061 | €691 | +€2,752 | |
| Recurring financial charges | 65 | -€2,061 | €691 | +€2,752 | |
| Profit (loss) for the period before taxes | 9903 | €109,835 | -€3,917 | -€113,752 | |
| Income taxes | 67/77 | €27,567 | €777 | -€26,790 | -97.2% |
| Profit (loss) for the period | 9904 | €82,268 | -€4,694 | -€86,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,268 | -€4,694 | -€86,962 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.