BLUE PIMENTO SERVICES: what changed
What changed
BLUE PIMENTO SERVICES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€29,249
2024 · €21,365+€7,885
Equity
€156,263
2024 · €127,014+€29,249
Cash
€65,950
2024 · €57,891+€8,060
Balance sheet total
€454,226
2024 · €479,501-€25,275
Largest movements
Assets
- Tangible fixed assets +€41,404
up €41,404 (+493%), from €8,397 to €49,801
of which Other tangible fixed assets: +€39,808
- Receivables within one year -€35,811
down €35,811 (-16.3%), from €219,985 to €184,174
of which Trade receivables: -€43,928
- Intangible fixed assets -€34,846
down €34,846 (-31.7%), from €109,883 to €75,037
- Cash +€8,060
up €8,060 (+13.9%), from €57,891 to €65,950
mainly Depreciation (+€39,507) and Short-term financial debts (+€36,214)
Equity and liabilities
- Tax, wage and social debts -€56,588
down €56,588 (-27.2%), from €208,184 to €151,597
of which Remuneration and social security: -€37,933
- Current portion of long-term debt -€36,229
down €36,229 (-48.8%), from €74,269 to €38,040
- Short-term financial debts +€36,214
up €36,214 (+203%), from €17,820 to €54,034
- Reserves +€29,249
up €29,249 (+27.0%), from €108,414 to €137,663
of which Distributable reserves: +€29,249
Income statement
- Gross operating margin -€39,480
down €39,480 (-3.2%), from €1.3m to €1.2m
- Staff costs -€33,703
down €33,703 (-3.0%), from €1.1m to €1.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,365
Gross operating margin
-€39,480
Staff costs
+€33,703
Depreciation
+€5,310
Other operating charges
+€571
Financial income
+€779
Financial charges
+€1,954
Taxes
+€5,048
Result 2025
€29,249
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€51,951
Investment
-€46,360
Financing
+€2,469
Cash 2024
€57,891
From operations (derived)
+€51,951
Net result for the year
+€29,249
Depreciation
+€39,507
Receivables within one year
+€35,811
Deferred charges and accrued income
+€4,377
Trade debts
+€746
Tax, wage and social debts
-€56,588
Accrued charges and deferred income
-€1,152
Investment (derived)
-€46,360
Investment in fixed assets (net)
-€46,360
Financing
+€2,469
Debts after one year
+€2,484
Current portion of long-term debt
-€36,229
Short-term financial debts
+€36,214
Cash 2025
€65,950
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,501 | €454,226 | -€25,275 | -5.3% |
| Fixed assets | 21/28 | €161,392 | €168,245 | +€6,852 | +4.2% |
| Intangible fixed assets | 21 | €109,883 | €75,037 | -€34,846 | -31.7% |
| Tangible fixed assets | 22/27 | €8,397 | €49,801 | +€41,404 | +493% |
| Furniture and vehicles | 24 | €7,628 | €9,224 | +€1,596 | +20.9% |
| Other tangible fixed assets | 26 | €769 | €40,577 | +€39,808 | +5,175% |
| Financial fixed assets | 28 | €43,112 | €43,407 | +€295 | +0.7% |
| Current assets | 29/58 | €318,109 | €285,981 | -€32,128 | -10.1% |
| Amounts receivable within one year | 40/41 | €219,985 | €184,174 | -€35,811 | -16.3% |
| Trade receivables | 40 | €199,822 | €155,894 | -€43,928 | -22.0% |
| Other amounts receivable | 41 | €20,163 | €28,280 | +€8,117 | +40.3% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,891 | €65,950 | +€8,060 | +13.9% |
| Deferred charges and accrued income | 490/1 | €10,234 | €5,857 | -€4,377 | -42.8% |
| Total equity and liabilities | 10/49 | €479,501 | €454,226 | -€25,275 | -5.3% |
| Equity | 10/15 | €127,014 | €156,263 | +€29,249 | +23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,414 | €137,663 | +€29,249 | +27.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Own shares acquired | 1312 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €78,414 | €107,663 | +€29,249 | +37.3% |
| Amounts payable | 17/49 | €352,487 | €297,963 | -€54,525 | -15.5% |
| Amounts payable after more than one year | 17 | - | €2,484 | +€2,484 | |
| Financial debts | 170/4 | - | €2,484 | +€2,484 | |
| Amounts payable within one year | 42/48 | €350,854 | €294,998 | -€55,856 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €74,269 | €38,040 | -€36,229 | -48.8% |
| Financial debts | 43 | €17,820 | €54,034 | +€36,214 | +203% |
| Credit institutions | 430/8 | €17,820 | €54,034 | +€36,214 | +203% |
| Trade debts | 44 | €50,581 | €51,327 | +€746 | +1.5% |
| Suppliers | 440/4 | €50,581 | €51,327 | +€746 | +1.5% |
| Taxes, remuneration and social security | 45 | €208,184 | €151,597 | -€56,588 | -27.2% |
| Taxes | 450/3 | €74,950 | €56,296 | -€18,655 | -24.9% |
| Remuneration and social security | 454/9 | €133,234 | €95,301 | -€37,933 | -28.5% |
| Accrued charges and deferred income | 492/3 | €1,633 | €481 | -€1,152 | -70.5% |
| Non-recurring operating income | 76A | €2,381 | €64 | -€2,317 | -97.3% |
| Remuneration, social security and pensions | 62 | €1,129,938 | €1,096,235 | -€33,703 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,817 | €39,507 | -€5,310 | -11.8% |
| Other operating charges | 640/8 | €7,664 | €7,093 | -€571 | -7.4% |
| Gross operating margin | 9900 | €1,251,463 | €1,211,983 | -€39,480 | -3.2% |
| Operating profit (loss) | 9901 | €69,044 | €69,148 | +€103 | +0.1% |
| Financial income | 75/76B | €402 | €1,181 | +€779 | +194% |
| Recurring financial income | 75 | €402 | €1,181 | +€779 | +194% |
| Financial charges | 65/66B | €19,809 | €17,855 | -€1,954 | -9.9% |
| Recurring financial charges | 65 | €19,809 | €17,855 | -€1,954 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €49,637 | €52,474 | +€2,836 | +5.7% |
| Income taxes | 67/77 | €28,273 | €23,224 | -€5,048 | -17.9% |
| Profit (loss) for the period | 9904 | €21,365 | €29,249 | +€7,885 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,365 | €29,249 | +€7,885 | +36.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.