BLUE SKY CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€3,398
down €3,398 (-39.2%), from €8,664 to €5,266
- Cash -€3,018
down €3,018 (-6.8%), from €44,688 to €41,669
mainly Contributions, distributions and other (-€20,000) and Other debts (-€2,209)
- Receivables within one year -€1,685
down €1,685 (-23.7%), from €7,100 to €5,415
- Deferred charges and accrued income -€867
no longer reported in 2025 (was €867)
- Profit (loss) carried forward -€12,955
down €12,955 (-59.5%), from €21,767 to €8,812
- Tax, wage and social debts +€6,084
up €6,084 (+76.6%), from €7,945 to €14,029
- Other debts -€2,209
down €2,209 (-17.4%), from €12,682 to €10,473
- Taxes -€1,950
down €1,950 (-40.0%), from €4,878 to €2,928
- Financial charges -€1,014
down €1,014 (-66.0%), from €1,537 to €523
- Gross operating margin -€999
down €999 (-6.0%), from €16,579 to €15,579
- Depreciation +€324
up €324 (+7.5%), from €4,314 to €4,638
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 | €61,695 | €52,726 | -€8,968 | -14.5% |
| Fixed assets | 21/28 | €9,040 | €5,642 | -€3,398 | -37.6% |
| Tangible fixed assets | 22/27 | €8,664 | €5,266 | -€3,398 | -39.2% |
| Furniture and vehicles | 24 | €8,664 | €5,266 | -€3,398 | -39.2% |
| Financial fixed assets | 28 | €376 | €376 | = | 0.0% |
| Current assets | 29/58 | €52,655 | €47,084 | -€5,570 | -10.6% |
| Amounts receivable within one year | 40/41 | €7,100 | €5,415 | -€1,685 | -23.7% |
| Trade receivables | 40 | €7,100 | €5,415 | -€1,685 | -23.7% |
| Cash at bank and in hand | 54/58 | €44,688 | €41,669 | -€3,018 | -6.8% |
| Deferred charges and accrued income | 490/1 | €867 | - | -€867 | |
| Total equity and liabilities | 10/49 | €61,695 | €52,726 | -€8,968 | -14.5% |
| Equity | 10/15 | €40,367 | €27,412 | -€12,955 | -32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,767 | €8,812 | -€12,955 | -59.5% |
| Amounts payable | 17/49 | €21,327 | €25,314 | +€3,987 | +18.7% |
| Amounts payable within one year | 42/48 | €21,327 | €25,314 | +€3,987 | +18.7% |
| Trade debts | 44 | €701 | €812 | +€112 | +15.9% |
| Suppliers | 440/4 | €701 | €812 | +€112 | +15.9% |
| Taxes, remuneration and social security | 45 | €7,945 | €14,029 | +€6,084 | +76.6% |
| Taxes | 450/3 | €7,945 | €14,029 | +€6,084 | +76.6% |
| Other amounts payable | 47/48 | €12,682 | €10,473 | -€2,209 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,314 | €4,638 | +€324 | +7.5% |
| Other operating charges | 640/8 | €387 | €457 | +€70 | +18.0% |
| Non-recurring operating charges | 66A | €3,189 | - | -€3,189 | |
| Gross operating margin | 9900 | €16,579 | €15,579 | -€999 | -6.0% |
| Operating profit (loss) | 9901 | €8,688 | €10,484 | +€1,796 | +20.7% |
| Financial income | 75/76B | €1 | €11 | +€11 | +1,432% |
| Recurring financial income | 75 | €1 | €11 | +€11 | +1,432% |
| Financial charges | 65/66B | €1,537 | €523 | -€1,014 | -66.0% |
| Recurring financial charges | 65 | €1,537 | €523 | -€1,014 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €7,152 | €9,972 | +€2,820 | +39.4% |
| Income taxes | 67/77 | €4,878 | €2,928 | -€1,950 | -40.0% |
| Profit (loss) for the period | 9904 | €2,274 | €7,045 | +€4,771 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €2,274 | €7,045 | +€4,771 | +210% |
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 20 October 2026 via checked.be.