BLUE SKY CONSULTANCY: 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 CONSULTANCY
Largest movements
- Tangible fixed assets +€1,286
up €1,286 (+41.5%), from €3,098 to €4,384
of which Plant, machinery and equipment: +€1,286
- Receivables within one year -€1,126
down €1,126 (-55.3%), from €2,036 to €910
of which Other amounts receivable: -€1,126
- Deferred charges and accrued income -€359
down €359 (-38.2%), from €940 to €581
- Other debts -€26,235
down €26,235 (-9.2%), from €285,734 to €259,499
- Profit (loss) carried forward +€17,299
up €17,299 (+5.7%), from -€302,116 to -€284,818
- Short-term financial debts +€6,168
up €6,168 (+42.5%), from €14,514 to €20,682
- Tax, wage and social debts +€2,113
up €2,113 (+11.5%), from €18,354 to €20,467
of which Taxes: +€2,113
- Trade debts +€340
up €340 (+3.6%), from €9,390 to €9,730
- Gross operating margin +€17,019
up €17,019 (+428%), from €3,977 to €20,996
- Staff costs -€3,039
no longer reported in 2025 (was €3,039)
- Depreciation -€1,211
down €1,211 (-97.2%), from €1,247 to €35
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 | €32,563 | €32,259 | -€303 | -0.9% |
| Fixed assets | 21/28 | €3,238 | €4,524 | +€1,286 | +39.7% |
| Tangible fixed assets | 22/27 | €3,098 | €4,384 | +€1,286 | +41.5% |
| Plant, machinery and equipment | 23 | - | €1,286 | +€1,286 | |
| Furniture and vehicles | 24 | €3,098 | €3,098 | = | 0.0% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €29,325 | €27,735 | -€1,589 | -5.4% |
| Stocks and contracts in progress | 3 | €26,145 | €26,145 | = | 0.0% |
| Stocks | 30/36 | €26,145 | €26,145 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,036 | €910 | -€1,126 | -55.3% |
| Trade receivables | 40 | €445 | €445 | = | 0.0% |
| Other amounts receivable | 41 | €1,591 | €465 | -€1,126 | -70.8% |
| Cash at bank and in hand | 54/58 | €203 | €99 | -€104 | -51.3% |
| Deferred charges and accrued income | 490/1 | €940 | €581 | -€359 | -38.2% |
| Total equity and liabilities | 10/49 | €32,563 | €32,259 | -€303 | -0.9% |
| Equity | 10/15 | -€295,816 | -€278,518 | +€17,299 | +5.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€302,116 | -€284,818 | +€17,299 | +5.7% |
| Amounts payable | 17/49 | €328,379 | €310,777 | -€17,602 | -5.4% |
| Amounts payable within one year | 42/48 | €327,992 | €310,377 | -€17,614 | -5.4% |
| Financial debts | 43 | €14,514 | €20,682 | +€6,168 | +42.5% |
| Credit institutions | 430/8 | €14,514 | €20,682 | +€6,168 | +42.5% |
| Trade debts | 44 | €9,390 | €9,730 | +€340 | +3.6% |
| Suppliers | 440/4 | €9,390 | €9,730 | +€340 | +3.6% |
| Taxes, remuneration and social security | 45 | €18,354 | €20,467 | +€2,113 | +11.5% |
| Taxes | 450/3 | - | €2,113 | +€2,113 | |
| Remuneration and social security | 454/9 | €18,354 | €18,354 | = | 0.0% |
| Other amounts payable | 47/48 | €285,734 | €259,499 | -€26,235 | -9.2% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €3,039 | - | -€3,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €35 | -€1,211 | -97.2% |
| Other operating charges | 640/8 | €892 | €757 | -€135 | -15.1% |
| Gross operating margin | 9900 | €3,977 | €20,996 | +€17,019 | +428% |
| Operating profit (loss) | 9901 | -€1,201 | €20,203 | +€21,404 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €3,046 | €2,905 | -€141 | -4.6% |
| Recurring financial charges | 65 | €3,046 | €2,905 | -€141 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,245 | €17,299 | +€21,543 | |
| Profit (loss) for the period | 9904 | -€4,245 | €17,299 | +€21,543 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,245 | €17,299 | +€21,543 |
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 19 October 2026 via checked.be.