BLUE SKY GENERAL SERVICES: 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 GENERAL SERVICES
Largest movements
- Receivables within one year +€59,026
up €59,026 (+38.6%), from €152,931 to €211,956
of which Other amounts receivable: +€39,128
- Tangible fixed assets -€9,696
no longer reported in 2025 (was €9,696)
- Profit (loss) carried forward +€37,393
up €37,393 (+31.1%), from €120,070 to €157,462
- Trade debts +€7,343
up €7,343 (+784%), from €937 to €8,279
- Short-term financial debts +€3,370
up €3,370 (+196%), from €1,723 to €5,092
- Gross operating margin -€46,817
down €46,817 (-53.3%), from €87,762 to €40,946
- Taxes -€5,302
down €5,302 (-32.4%), from €16,385 to €11,082
- Depreciation -€4,015
down €4,015 (-95.0%), from €4,227 to €212
- Financial income +€3,714
up €3,714 (+66.9%), from €5,552 to €9,266
of which Financial income: +€2,698
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,733 | €211,956 | +€49,224 | +30.2% |
| Fixed assets | 21/28 | €9,696 | - | -€9,696 | |
| Tangible fixed assets | 22/27 | €9,696 | - | -€9,696 | |
| Furniture and vehicles | 24 | €9,696 | - | -€9,696 | |
| Current assets | 29/58 | €153,037 | €211,956 | +€58,920 | +38.5% |
| Amounts receivable within one year | 40/41 | €152,931 | €211,956 | +€59,026 | +38.6% |
| Trade receivables | 40 | €16,820 | €36,718 | +€19,898 | +118% |
| Other amounts receivable | 41 | €136,111 | €175,239 | +€39,128 | +28.7% |
| Deferred charges and accrued income | 490/1 | €106 | - | -€106 | |
| Total equity and liabilities | 10/49 | €162,733 | €211,956 | +€49,224 | +30.2% |
| Equity | 10/15 | €121,570 | €158,962 | +€37,393 | +30.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,070 | €157,462 | +€37,393 | +31.1% |
| Amounts payable | 17/49 | €41,163 | €52,994 | +€11,831 | +28.7% |
| Amounts payable within one year | 42/48 | €41,163 | €52,994 | +€11,831 | +28.7% |
| Financial debts | 43 | €1,723 | €5,092 | +€3,370 | +196% |
| Credit institutions | 430/8 | €1,723 | €5,092 | +€3,370 | +196% |
| Trade debts | 44 | €937 | €8,279 | +€7,343 | +784% |
| Suppliers | 440/4 | €937 | €8,279 | +€7,343 | +784% |
| Taxes, remuneration and social security | 45 | €38,504 | €39,622 | +€1,119 | +2.9% |
| Taxes | 450/3 | €38,504 | €39,622 | +€1,119 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,227 | €212 | -€4,015 | -95.0% |
| Other operating charges | 640/8 | €642 | €586 | -€56 | -8.7% |
| Non-recurring operating charges | 66A | €466 | - | -€466 | |
| Gross operating margin | 9900 | €87,762 | €40,946 | -€46,817 | -53.3% |
| Operating profit (loss) | 9901 | €82,427 | €40,148 | -€42,279 | -51.3% |
| Financial income | 75/76B | €5,552 | €9,266 | +€3,714 | +66.9% |
| Recurring financial income | 75 | €5,552 | €8,250 | +€2,698 | +48.6% |
| Non-recurring financial income | 76B | - | €1,016 | +€1,016 | |
| Financial charges | 65/66B | €454 | €938 | +€484 | +107% |
| Recurring financial charges | 65 | €454 | €938 | +€484 | +107% |
| Profit (loss) for the period before taxes | 9903 | €87,525 | €48,475 | -€39,050 | -44.6% |
| Income taxes | 67/77 | €16,385 | €11,082 | -€5,302 | -32.4% |
| Profit (loss) for the period | 9904 | €71,141 | €37,393 | -€33,748 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,141 | €37,393 | -€33,748 | -47.4% |
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 27 October 2026 via checked.be.