BLUE FISH DESIGN: 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 FISH DESIGN
Largest movements
- Receivables within one year +€6,391
up €6,391 (+1,966%), from €325 to €6,716
of which Trade receivables: +€6,323
- Cash +€1,422
up €1,422 (+22.4%), from €6,351 to €7,774
mainly Net result for the year (+€4,828) and Tax, wage and social debts (+€1,599)
- Tangible fixed assets -€156
down €156 (-25.0%), from €623 to €467
of which Other tangible fixed assets: -€156
- Profit (loss) carried forward +€4,828
up €4,828 (+57.0%), from -€8,465 to -€3,638
- Tax, wage and social debts +€1,599
up €1,599 (+117%), from €1,371 to €2,970
of which Taxes: +€1,599
- Other debts +€1,370
up €1,370 (+24.7%), from €5,556 to €6,926
- Trade debts -€244
down €244 (-48.8%), from €500 to €256
- Gross operating margin +€10,170
up €10,170, from -€4,809 to €5,361
- Depreciation -€177
down €177 (-53.3%), from €333 to €156
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 | €7,862 | €15,415 | +€7,553 | +96.1% |
| Fixed assets | 21/28 | €648 | €492 | -€156 | -24.0% |
| Tangible fixed assets | 22/27 | €623 | €467 | -€156 | -25.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €623 | €467 | -€156 | -25.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €7,214 | €14,923 | +€7,708 | +107% |
| Amounts receivable within one year | 40/41 | €325 | €6,716 | +€6,391 | +1,966% |
| Trade receivables | 40 | €325 | €6,648 | +€6,323 | +1,945% |
| Other amounts receivable | 41 | - | €68 | +€68 | |
| Cash at bank and in hand | 54/58 | €6,351 | €7,774 | +€1,422 | +22.4% |
| Deferred charges and accrued income | 490/1 | €538 | €433 | -€105 | -19.5% |
| Total equity and liabilities | 10/49 | €7,862 | €15,415 | +€7,553 | +96.1% |
| Equity | 10/15 | €435 | €5,262 | +€4,828 | +1,111% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,465 | -€3,638 | +€4,828 | +57.0% |
| Amounts payable | 17/49 | €7,427 | €10,152 | +€2,725 | +36.7% |
| Amounts payable within one year | 42/48 | €7,427 | €10,152 | +€2,725 | +36.7% |
| Trade debts | 44 | €500 | €256 | -€244 | -48.8% |
| Suppliers | 440/4 | €500 | €256 | -€244 | -48.8% |
| Taxes, remuneration and social security | 45 | €1,371 | €2,970 | +€1,599 | +117% |
| Taxes | 450/3 | €821 | €2,420 | +€1,599 | +195% |
| Remuneration and social security | 454/9 | €550 | €550 | = | 0.0% |
| Other amounts payable | 47/48 | €5,556 | €6,926 | +€1,370 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €156 | -€177 | -53.3% |
| Other operating charges | 640/8 | €127 | €129 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€4,809 | €5,361 | +€10,170 | |
| Operating profit (loss) | 9901 | -€5,269 | €5,077 | +€10,345 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -82.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -82.6% |
| Financial charges | 65/66B | €126 | €117 | -€9 | -7.3% |
| Recurring financial charges | 65 | €126 | €117 | -€9 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,394 | €4,960 | +€10,354 | |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€5,533 | €4,828 | +€10,361 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,533 | €4,828 | +€10,361 |
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 19 October 2026 via checked.be.