Blue Peak 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 Peak Consulting
Largest movements
- Tangible fixed assets -€24,386
down €24,386 (-25.1%), from €97,248 to €72,863
of which Furniture and vehicles: -€24,039
- Cash -€22,464
down €22,464 (-83.9%), from €26,787 to €4,322
mainly Debts after one year (-€50,389) and Current portion of long-term debt (-€14,268)
- Receivables within one year -€22,189
down €22,189 (-98.8%), from €22,462 to €273
of which Trade receivables: -€22,106
- Debts after one year -€50,389
no longer reported in 2025 (was €50,389)
- Current portion of long-term debt -€14,268
no longer reported in 2025 (was €14,268)
- Profit (loss) carried forward -€7,351
new in 2025: -€7,351
- Other debts +€6,494
up €6,494 (+27.6%), from €23,558 to €30,051
- Trade debts -€1,741
down €1,741 (-77.1%), from €2,259 to €517
- Gross operating margin -€10,222
down €10,222 (-30.6%), from €33,389 to €23,167
- Taxes -€1,594
down €1,594 (-83.1%), from €1,919 to €325
- Depreciation +€1,444
up €1,444 (+6.3%), from €22,941 to €24,386
- Other operating charges -€660
down €660 (-39.8%), from €1,660 to €1,000
- Financial charges +€612
up €612 (+13.3%), from €4,590 to €5,203
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 | €146,835 | €77,685 | -€69,150 | -47.1% |
| Fixed assets | 21/28 | €97,248 | €72,863 | -€24,386 | -25.1% |
| Tangible fixed assets | 22/27 | €97,248 | €72,863 | -€24,386 | -25.1% |
| Plant, machinery and equipment | 23 | €1,479 | €1,132 | -€347 | -23.5% |
| Furniture and vehicles | 24 | €95,769 | €71,731 | -€24,039 | -25.1% |
| Current assets | 29/58 | €49,587 | €4,822 | -€44,764 | -90.3% |
| Amounts receivable within one year | 40/41 | €22,462 | €273 | -€22,189 | -98.8% |
| Trade receivables | 40 | €22,106 | - | -€22,106 | |
| Other amounts receivable | 41 | €356 | €273 | -€83 | -23.2% |
| Cash at bank and in hand | 54/58 | €26,787 | €4,322 | -€22,464 | -83.9% |
| Deferred charges and accrued income | 490/1 | €338 | €227 | -€111 | -32.9% |
| Total equity and liabilities | 10/49 | €146,835 | €77,685 | -€69,150 | -47.1% |
| Equity | 10/15 | €25,575 | €18,225 | -€7,351 | -28.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €575 | €575 | = | 0.0% |
| Distributable reserves | 133 | €575 | €575 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,351 | -€7,351 | |
| Amounts payable | 17/49 | €121,260 | €59,461 | -€61,800 | -51.0% |
| Amounts payable after more than one year | 17 | €50,389 | - | -€50,389 | |
| Financial debts | 170/4 | €50,389 | - | -€50,389 | |
| Amounts payable within one year | 42/48 | €69,257 | €58,222 | -€11,035 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €14,268 | - | -€14,268 | |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €2,259 | €517 | -€1,741 | -77.1% |
| Suppliers | 440/4 | €2,259 | €517 | -€1,741 | -77.1% |
| Taxes, remuneration and social security | 45 | €4,173 | €2,653 | -€1,520 | -36.4% |
| Taxes | 450/3 | €4,173 | €2,653 | -€1,520 | -36.4% |
| Other amounts payable | 47/48 | €23,558 | €30,051 | +€6,494 | +27.6% |
| Accrued charges and deferred income | 492/3 | €1,614 | €1,239 | -€375 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,941 | €24,386 | +€1,444 | +6.3% |
| Other operating charges | 640/8 | €1,660 | €1,000 | -€660 | -39.8% |
| Gross operating margin | 9900 | €33,389 | €23,167 | -€10,222 | -30.6% |
| Operating profit (loss) | 9901 | €8,788 | -€2,218 | -€11,006 | |
| Financial income | 75/76B | €14 | €395 | +€381 | +2,657% |
| Recurring financial income | 75 | €14 | €395 | +€381 | +2,657% |
| Financial charges | 65/66B | €4,590 | €5,203 | +€612 | +13.3% |
| Recurring financial charges | 65 | €4,590 | €5,203 | +€612 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €4,212 | -€7,026 | -€11,238 | |
| Income taxes | 67/77 | €1,919 | €325 | -€1,594 | -83.1% |
| Profit (loss) for the period | 9904 | €2,293 | -€7,351 | -€9,644 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,293 | -€7,351 | -€9,644 |
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.