BLUE SKY: 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 SKY
Largest movements
- Receivables within one year -€28,129
down €28,129 (-25.1%), from €112,144 to €84,015
of which Trade receivables: -€35,788
- Cash -€6,785
down €6,785 (-14.7%), from €46,082 to €39,297
mainly Other debts (-€20,708) and Trade debts (-€11,810)
- Other debts -€20,708
down €20,708 (-50.7%), from €40,837 to €20,128
- Trade debts -€11,810
down €11,810 (-52.2%), from €22,607 to €10,797
- Gross operating margin -€11,647
down €11,647 (-92.7%), from €12,561 to €914
- Taxes -€1,820
no longer reported in 2024 (was €1,820)
- Other operating charges -€519
down €519 (-15.0%), from €3,463 to €2,944
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,343 | €171,287 | -€35,055 | -17.0% |
| Fixed assets | 21/28 | €41,131 | €41,031 | -€100 | -0.2% |
| Tangible fixed assets | 22/27 | €15,600 | €15,500 | -€100 | -0.6% |
| Land and buildings | 22 | €15,600 | €15,500 | -€100 | -0.6% |
| Financial fixed assets | 28 | €25,531 | €25,531 | = | 0.0% |
| Current assets | 29/58 | €165,212 | €130,256 | -€34,955 | -21.2% |
| Amounts receivable within one year | 40/41 | €112,144 | €84,015 | -€28,129 | -25.1% |
| Trade receivables | 40 | €81,209 | €45,421 | -€35,788 | -44.1% |
| Other amounts receivable | 41 | €30,935 | €38,594 | +€7,659 | +24.8% |
| Cash at bank and in hand | 54/58 | €46,082 | €39,297 | -€6,785 | -14.7% |
| Deferred charges and accrued income | 490/1 | €6,986 | €6,944 | -€41 | -0.6% |
| Total equity and liabilities | 10/49 | €206,343 | €171,287 | -€35,055 | -17.0% |
| Equity | 10/15 | €125,694 | €123,665 | -€2,029 | -1.6% |
| Contributions | 10/11 | €33,400 | €33,400 | = | 0.0% |
| Reserves | 13 | €14,927 | €14,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,340 | €3,340 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,340 | €3,340 | = | 0.0% |
| Distributable reserves | 133 | €11,587 | €11,587 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,367 | €75,338 | -€2,029 | -2.6% |
| Provisions and deferred taxes | 16 | €15,385 | €15,385 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,385 | €15,385 | = | 0.0% |
| Pensions and similar obligations | 160 | €15,385 | €15,385 | = | 0.0% |
| Amounts payable | 17/49 | €65,263 | €32,237 | -€33,026 | -50.6% |
| Amounts payable within one year | 42/48 | €65,263 | €32,237 | -€33,026 | -50.6% |
| Trade debts | 44 | €22,607 | €10,797 | -€11,810 | -52.2% |
| Suppliers | 440/4 | €22,607 | €10,797 | -€11,810 | -52.2% |
| Taxes, remuneration and social security | 45 | €1,820 | €1,312 | -€508 | -27.9% |
| Taxes | 450/3 | €1,820 | €1,312 | -€508 | -27.9% |
| Other amounts payable | 47/48 | €40,837 | €20,128 | -€20,708 | -50.7% |
| Other operating charges | 640/8 | €3,463 | €2,944 | -€519 | -15.0% |
| Gross operating margin | 9900 | €12,561 | €914 | -€11,647 | -92.7% |
| Operating profit (loss) | 9901 | €9,098 | -€2,029 | -€11,127 | |
| Profit (loss) for the period before taxes | 9903 | €9,098 | -€2,029 | -€11,127 | |
| Income taxes | 67/77 | €1,820 | - | -€1,820 | |
| Profit (loss) for the period | 9904 | €7,278 | -€2,029 | -€9,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,278 | -€2,029 | -€9,308 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.