BLUE SKY Consulting & Projects: 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 Consulting & Projects
Largest movements
- Receivables within one year -€20,675
no longer reported in 2025 (was €20,675)
of which Other amounts receivable: -€10,457
- Cash +€17,260
up €17,260 (+243%), from €7,117 to €24,377
mainly Other debts (+€51,777) and Receivables within one year (+€20,675)
- Other debts +€51,777
new in 2025: €51,777
- Reserves -€26,972
down €26,972 (-25.2%), from €106,900 to €79,928
of which Distributable reserves: -€26,972
- Current portion of long-term debt -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts -€10,806
down €10,806 (-46.3%), from €23,350 to €12,544
- Trade debts -€2,829
down €2,829 (-47.0%), from €6,013 to €3,184
- Gross operating margin -€31,077
down €31,077 (-59.5%), from €52,210 to €21,133
- Taxes -€8,722
down €8,722 (-61.9%), from €14,086 to €5,364
- Depreciation -€628
down €628 (-26.5%), from €2,369 to €1,741
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 | €154,473 | €151,018 | -€3,455 | -2.2% |
| Fixed assets | 21/28 | €125,425 | €125,488 | +€63 | +0.1% |
| Tangible fixed assets | 22/27 | €5,425 | €5,488 | +€63 | +1.2% |
| Plant, machinery and equipment | 23 | €539 | €312 | -€227 | -42.1% |
| Furniture and vehicles | 24 | €4,886 | €5,176 | +€290 | +5.9% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €29,048 | €25,530 | -€3,518 | -12.1% |
| Amounts receivable within one year | 40/41 | €20,675 | - | -€20,675 | |
| Trade receivables | 40 | €10,218 | - | -€10,218 | |
| Other amounts receivable | 41 | €10,457 | - | -€10,457 | |
| Cash at bank and in hand | 54/58 | €7,117 | €24,377 | +€17,260 | +243% |
| Deferred charges and accrued income | 490/1 | €1,256 | €1,153 | -€103 | -8.2% |
| Total equity and liabilities | 10/49 | €154,473 | €151,018 | -€3,455 | -2.2% |
| Equity | 10/15 | €110,110 | €83,138 | -€26,972 | -24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €106,900 | €79,928 | -€26,972 | -25.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,040 | €78,068 | -€26,972 | -25.7% |
| Profit (loss) carried forward | 14 | -€2,990 | -€2,990 | = | 0.0% |
| Amounts payable | 17/49 | €44,363 | €67,880 | +€23,517 | +53.0% |
| Amounts payable within one year | 42/48 | €44,363 | €67,505 | +€23,142 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €6,013 | €3,184 | -€2,829 | -47.0% |
| Suppliers | 440/4 | €6,013 | €3,184 | -€2,829 | -47.0% |
| Taxes, remuneration and social security | 45 | €23,350 | €12,544 | -€10,806 | -46.3% |
| Taxes | 450/3 | €23,350 | €12,544 | -€10,806 | -46.3% |
| Other amounts payable | 47/48 | - | €51,777 | +€51,777 | |
| Accrued charges and deferred income | 492/3 | - | €375 | +€375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,369 | €1,741 | -€628 | -26.5% |
| Other operating charges | 640/8 | €1,760 | €1,803 | +€43 | +2.4% |
| Gross operating margin | 9900 | €52,210 | €21,133 | -€31,077 | -59.5% |
| Operating profit (loss) | 9901 | €48,081 | €17,589 | -€30,492 | -63.4% |
| Financial income | 75/76B | €26 | €20 | -€6 | -23.1% |
| Recurring financial income | 75 | €26 | €20 | -€6 | -23.1% |
| Financial charges | 65/66B | €3,778 | €4,217 | +€439 | +11.6% |
| Recurring financial charges | 65 | €3,778 | €4,217 | +€439 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €44,329 | €13,392 | -€30,937 | -69.8% |
| Income taxes | 67/77 | €14,086 | €5,364 | -€8,722 | -61.9% |
| Profit (loss) for the period | 9904 | €30,243 | €8,028 | -€22,215 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,243 | €8,028 | -€22,215 | -73.5% |
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 29 October 2026 via checked.be.