Blue Motion 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 Motion Consulting
Largest movements
- Cash -€10,970
down €10,970 (-6.3%), from €173,138 to €162,168
mainly Contributions, distributions and other (-€38,420) and Other debts (-€15,804)
- Tangible fixed assets -€5,767
down €5,767 (-40.4%), from €14,275 to €8,508
- Receivables within one year -€2,115
down €2,115 (-11.1%), from €18,991 to €16,876
- Other debts -€15,804
down €15,804 (-98.2%), from €16,086 to €282
- Tax, wage and social debts -€14,818
down €14,818 (-42.5%), from €34,881 to €20,063
- Reserves +€12,530
up €12,530 (+8.6%), from €146,004 to €158,534
of which Distributable reserves: +€12,530
- Trade debts -€2,382
down €2,382 (-61.8%), from €3,856 to €1,474
- Gross operating margin +€21,053
up €21,053 (+32.7%), from €64,298 to €85,351
- Taxes +€8,628
up €8,628 (+58.7%), from €14,701 to €23,329
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 | €208,027 | €187,552 | -€20,475 | -9.8% |
| Fixed assets | 21/28 | €14,275 | €8,508 | -€5,767 | -40.4% |
| Tangible fixed assets | 22/27 | €14,275 | €8,508 | -€5,767 | -40.4% |
| Furniture and vehicles | 24 | €14,275 | €8,508 | -€5,767 | -40.4% |
| Current assets | 29/58 | €193,752 | €179,044 | -€14,708 | -7.6% |
| Amounts receivable within one year | 40/41 | €18,991 | €16,876 | -€2,115 | -11.1% |
| Trade receivables | 40 | €18,991 | €16,876 | -€2,115 | -11.1% |
| Cash at bank and in hand | 54/58 | €173,138 | €162,168 | -€10,970 | -6.3% |
| Deferred charges and accrued income | 490/1 | €1,623 | - | -€1,623 | |
| Total equity and liabilities | 10/49 | €208,027 | €187,552 | -€20,475 | -9.8% |
| Equity | 10/15 | €152,204 | €164,734 | +€12,530 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €146,004 | €158,534 | +€12,530 | +8.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €144,144 | €156,674 | +€12,530 | +8.7% |
| Amounts payable | 17/49 | €55,823 | €22,818 | -€33,005 | -59.1% |
| Amounts payable within one year | 42/48 | €54,823 | €21,818 | -€33,005 | -60.2% |
| Trade debts | 44 | €3,856 | €1,474 | -€2,382 | -61.8% |
| Suppliers | 440/4 | €3,856 | €1,474 | -€2,382 | -61.8% |
| Taxes, remuneration and social security | 45 | €34,881 | €20,063 | -€14,818 | -42.5% |
| Taxes | 450/3 | €34,881 | €20,063 | -€14,818 | -42.5% |
| Other amounts payable | 47/48 | €16,086 | €282 | -€15,804 | -98.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,159 | €10,146 | -€13 | -0.1% |
| Other operating charges | 640/8 | €774 | €680 | -€94 | -12.1% |
| Gross operating margin | 9900 | €64,298 | €85,351 | +€21,053 | +32.7% |
| Operating profit (loss) | 9901 | €53,365 | €74,525 | +€21,161 | +39.7% |
| Financial charges | 65/66B | €379 | €246 | -€133 | -35.1% |
| Recurring financial charges | 65 | €379 | €246 | -€133 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €52,985 | €74,279 | +€21,294 | +40.2% |
| Income taxes | 67/77 | €14,701 | €23,329 | +€8,628 | +58.7% |
| Profit (loss) for the period | 9904 | €38,284 | €50,950 | +€12,666 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,284 | €50,950 | +€12,666 | +33.1% |
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 29 October 2026 via checked.be.