BLUE POINT STUDIO: what changed
Two fiscal 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 POINT STUDIO
Largest movements
- Receivables within one year +€9,183
up €9,183 (+50.7%), from €18,115 to €27,298
of which Trade receivables: +€9,484
- Tangible fixed assets -€3,714
down €3,714 (-31.2%), from €11,908 to €8,194
of which Plant, machinery and equipment: -€3,538
- Cash +€1,399
up €1,399 (+334.7%), from €418 to €1,817
mainly Other debts (+€11,079) and Depreciation (+€5,011)
- Other debts +€11,079
up €11,079 (+85.6%), from €12,949 to €24,028
- Profit (loss) carried forward -€5,377
down €5,377 (-17.8%), from -€30,228 to -€35,605
- Accrued charges and deferred income +€4,842
new in 2025: €4,842
- Trade debts -€4,569
down €4,569 (-58.8%), from €7,776 to €3,207
- Tax, wage and social debts +€636
up €636 (+111.2%), from €572 to €1,208
- Write-downs +€24,323
no longer reported in 2025 (was -€24,323)
- Other operating charges -€23,946
down €23,946 (-97.9%), from €24,455 to €509
- Gross operating margin -€13,048
down €13,048 (-79.2%), from €16,477 to €3,429
- Financial charges -€215
down €215 (-6.1%), from €3,523 to €3,308
- Depreciation +€192
up €192 (+4.0%), from €4,819 to €5,011
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.
Cash bridge derived
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 | €31,466 | €38,334 | +€6,868 | +21.8% |
| Fixed assets | 21/28 | €12,933 | €9,219 | -€3,714 | -28.7% |
| Tangible fixed assets | 22/27 | €11,908 | €8,194 | -€3,714 | -31.2% |
| Plant, machinery and equipment | 23 | €8,088 | €4,549 | -€3,538 | -43.7% |
| Furniture and vehicles | 24 | €3,392 | €3,431 | +€38 | +1.1% |
| Other tangible fixed assets | 26 | €428 | €214 | -€214 | -50.0% |
| Financial fixed assets | 28 | €1,025 | €1,025 | = | 0.0% |
| Current assets | 29/58 | €18,533 | €29,115 | +€10,582 | +57.1% |
| Amounts receivable within one year | 40/41 | €18,115 | €27,298 | +€9,183 | +50.7% |
| Trade receivables | 40 | €17,814 | €27,298 | +€9,484 | +53.2% |
| Other amounts receivable | 41 | €301 | - | -€301 | |
| Cash at bank and in hand | 54/58 | €418 | €1,817 | +€1,399 | +334.7% |
| Total equity and liabilities | 10/49 | €31,466 | €38,334 | +€6,868 | +21.8% |
| Equity | 10/15 | -€6,558 | -€11,935 | -€5,377 | -82.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,670 | €3,670 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,670 | €1,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,228 | -€35,605 | -€5,377 | -17.8% |
| Amounts payable | 17/49 | €38,024 | €50,269 | +€12,245 | +32.2% |
| Amounts payable within one year | 42/48 | €38,024 | €45,427 | +€7,403 | +19.5% |
| Financial debts | 43 | €16,727 | €16,985 | +€258 | +1.5% |
| Credit institutions | 430/8 | €16,727 | €16,985 | +€258 | +1.5% |
| Trade debts | 44 | €7,776 | €3,207 | -€4,569 | -58.8% |
| Suppliers | 440/4 | €7,776 | €3,207 | -€4,569 | -58.8% |
| Taxes, remuneration and social security | 45 | €572 | €1,208 | +€636 | +111.2% |
| Taxes | 450/3 | €572 | €1,208 | +€636 | +111.2% |
| Other amounts payable | 47/48 | €12,949 | €24,028 | +€11,079 | +85.6% |
| Accrued charges and deferred income | 492/3 | - | €4,842 | +€4,842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,819 | €5,011 | +€192 | +4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,323 | - | +€24,323 | |
| Other operating charges | 640/8 | €24,455 | €509 | -€23,946 | -97.9% |
| Gross operating margin | 9900 | €16,477 | €3,429 | -€13,048 | -79.2% |
| Operating profit (loss) | 9901 | €11,526 | -€2,090 | -€13,616 | |
| Financial income | 75/76B | €4 | €21 | +€17 | +412.6% |
| Recurring financial income | 75 | €4 | €21 | +€17 | +412.6% |
| Financial charges | 65/66B | €3,523 | €3,308 | -€215 | -6.1% |
| Recurring financial charges | 65 | €3,523 | €3,308 | -€215 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €8,008 | -€5,377 | -€13,385 | |
| Profit (loss) for the period | 9904 | €8,008 | -€5,377 | -€13,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,008 | -€5,377 | -€13,385 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.