Blue Lightning Logistics: 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 Lightning Logistics
Largest movements
- Receivables within one year +€18,962
up €18,962 (+444%), from €4,273 to €23,235
of which Trade receivables: +€18,962
- Deferred charges and accrued income +€10,435
up €10,435 (+86.4%), from €12,071 to €22,505
- Cash +€6,747
up €6,747 (+699%), from €966 to €7,712
mainly Other debts (+€29,823) and Net result for the year (+€8,227)
- Tangible fixed assets +€1,200
up €1,200 (+47.8%), from €2,513 to €3,713
of which Plant, machinery and equipment: +€3,131
- Other debts +€29,823
up €29,823 (+291%), from €10,266 to €40,089
- Profit (loss) carried forward +€8,227
up €8,227 (+31.6%), from -€26,047 to -€17,820
- Tax, wage and social debts -€5,317
down €5,317 (-20.3%), from €26,154 to €20,837
- Trade debts +€4,610
up €4,610 (+236%), from €1,950 to €6,560
- Gross operating margin +€33,248
up €33,248, from -€13,649 to €19,598
- Other operating charges +€3,704
up €3,704 (+173%), from €2,136 to €5,840
- Financial charges -€1,550
down €1,550 (-43.1%), from €3,601 to €2,050
- Depreciation -€1,460
down €1,460 (-38.8%), from €3,761 to €2,301
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 | €21,323 | €58,666 | +€37,343 | +175% |
| Fixed assets | 21/28 | €4,013 | €5,213 | +€1,200 | +29.9% |
| Tangible fixed assets | 22/27 | €2,513 | €3,713 | +€1,200 | +47.8% |
| Plant, machinery and equipment | 23 | €583 | €3,713 | +€3,131 | +537% |
| Furniture and vehicles | 24 | €1,931 | - | -€1,931 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €17,310 | €53,453 | +€36,143 | +209% |
| Amounts receivable within one year | 40/41 | €4,273 | €23,235 | +€18,962 | +444% |
| Trade receivables | 40 | €4,270 | €23,232 | +€18,962 | +444% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €966 | €7,712 | +€6,747 | +699% |
| Deferred charges and accrued income | 490/1 | €12,071 | €22,505 | +€10,435 | +86.4% |
| Total equity and liabilities | 10/49 | €21,323 | €58,666 | +€37,343 | +175% |
| Equity | 10/15 | -€17,047 | -€8,820 | +€8,227 | +48.3% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,047 | -€17,820 | +€8,227 | +31.6% |
| Amounts payable | 17/49 | €38,369 | €67,486 | +€29,117 | +75.9% |
| Amounts payable within one year | 42/48 | €38,369 | €67,486 | +€29,117 | +75.9% |
| Trade debts | 44 | €1,950 | €6,560 | +€4,610 | +236% |
| Suppliers | 440/4 | €1,950 | €6,560 | +€4,610 | +236% |
| Taxes, remuneration and social security | 45 | €26,154 | €20,837 | -€5,317 | -20.3% |
| Taxes | 450/3 | €26,154 | €20,837 | -€5,317 | -20.3% |
| Other amounts payable | 47/48 | €10,266 | €40,089 | +€29,823 | +291% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,761 | €2,301 | -€1,460 | -38.8% |
| Other operating charges | 640/8 | €2,136 | €5,840 | +€3,704 | +173% |
| Non-recurring operating charges | 66A | - | €1,141 | +€1,141 | |
| Gross operating margin | 9900 | -€13,649 | €19,598 | +€33,248 | |
| Operating profit (loss) | 9901 | -€19,547 | €10,316 | +€29,862 | |
| Financial income | 75/76B | €7 | €166 | +€159 | +2,245% |
| Recurring financial income | 75 | €7 | €166 | +€159 | +2,245% |
| Financial charges | 65/66B | €3,601 | €2,050 | -€1,550 | -43.1% |
| Recurring financial charges | 65 | €3,601 | €2,050 | -€1,550 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,140 | €8,431 | +€31,572 | |
| Income taxes | 67/77 | €182 | €204 | +€23 | +12.6% |
| Profit (loss) for the period | 9904 | -€23,322 | €8,227 | +€31,549 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,322 | €8,227 | +€31,549 |
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 17 October 2026 via checked.be.