BLUE MINDS 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 MINDS CONSULTING
Largest movements
- Cash -€99,390
down €99,390 (-86.5%), from €114,947 to €15,557
mainly Net result for the year (-€97,426) and Trade debts (-€9,062)
- Receivables within one year -€4,686
down €4,686 (-12.9%), from €36,314 to €31,628
of which Trade receivables: -€6,584
- Profit (loss) carried forward -€97,426
down €97,426 (-70.9%), from €137,351 to €39,925
- Trade debts -€9,062
down €9,062 (-97.2%), from €9,320 to €258
- Tax, wage and social debts +€2,128
up €2,128 (+9.9%), from €21,438 to €23,567
- Gross operating margin -€221,078
down €221,078, from €125,393 to -€95,684
- Taxes -€21,188
down €21,188 (-98.8%), from €21,438 to €250
- Depreciation -€1,920
down €1,920 (-89.1%), from €2,155 to €235
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 | €203,841 | €98,010 | -€105,832 | -51.9% |
| Fixed assets | 21/28 | €51,060 | €50,824 | -€235 | -0.5% |
| Tangible fixed assets | 22/27 | €1,060 | €824 | -€235 | -22.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,060 | €824 | -€235 | -22.2% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €152,782 | €47,185 | -€105,597 | -69.1% |
| Amounts receivable within one year | 40/41 | €36,314 | €31,628 | -€4,686 | -12.9% |
| Trade receivables | 40 | €6,584 | - | -€6,584 | |
| Other amounts receivable | 41 | €29,730 | €31,628 | +€1,898 | +6.4% |
| Cash at bank and in hand | 54/58 | €114,947 | €15,557 | -€99,390 | -86.5% |
| Deferred charges and accrued income | 490/1 | €1,521 | - | -€1,521 | |
| Total equity and liabilities | 10/49 | €203,841 | €98,010 | -€105,832 | -51.9% |
| Equity | 10/15 | €171,611 | €74,185 | -€97,426 | -56.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,351 | €39,925 | -€97,426 | -70.9% |
| Amounts payable | 17/49 | €32,230 | €23,825 | -€8,406 | -26.1% |
| Amounts payable within one year | 42/48 | €32,230 | €23,825 | -€8,406 | -26.1% |
| Trade debts | 44 | €9,320 | €258 | -€9,062 | -97.2% |
| Suppliers | 440/4 | €9,320 | €258 | -€9,062 | -97.2% |
| Taxes, remuneration and social security | 45 | €21,438 | €23,567 | +€2,128 | +9.9% |
| Taxes | 450/3 | €21,438 | €23,567 | +€2,128 | +9.9% |
| Other amounts payable | 47/48 | €1,472 | - | -€1,472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,155 | €235 | -€1,920 | -89.1% |
| Other operating charges | 640/8 | €1,348 | €855 | -€493 | -36.5% |
| Gross operating margin | 9900 | €125,393 | -€95,684 | -€221,078 | |
| Operating profit (loss) | 9901 | €121,890 | -€96,775 | -€218,665 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +64,000% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +64,000% |
| Financial charges | 65/66B | €382 | €408 | +€26 | +6.7% |
| Recurring financial charges | 65 | €382 | €408 | +€26 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €121,508 | -€97,176 | -€218,684 | |
| Income taxes | 67/77 | €21,438 | €250 | -€21,188 | -98.8% |
| Profit (loss) for the period | 9904 | €100,070 | -€97,426 | -€197,496 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,070 | -€97,426 | -€197,496 |
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 23 October 2026 via checked.be.