BLUE SOFTWARE: what changed
Two fiscal 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 SOFTWARE
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€8,305
down €8,305 (-40.3%), from €20,605 to €12,300
of which Furniture and vehicles: -€9,301
- Cash -€6,933
down €6,933 (-10.7%), from €64,503 to €57,569
mainly Contributions, distributions and other (-€192,000) and Tax, wage and social debts (-€12,393)
- Receivables within one year +€3,706
up €3,706 (+21.6%), from €17,182 to €20,888
of which Trade receivables: +€3,467
- Reserves -€100,418
down €100,418 (-57.3%), from €175,197 to €74,779
- Tax, wage and social debts -€12,393
down €12,393 (-39.4%), from €31,488 to €19,095
- Gross operating margin +€12,458
up €12,458 (+10.9%), from €113,895 to €126,353
- Taxes +€11,658
up €11,658 (+56.6%), from €20,592 to €32,250
- Depreciation -€11,400
down €11,400 (-80.5%), from €14,158 to €2,758
- Financial income +€1,454
up €1,454 (+3532.3%), from €41 to €1,495
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.
Cash bridge derived
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 | €208,813 | €96,547 | -€112,265 | -53.8% |
| Fixed assets | 21/28 | €25,605 | €17,300 | -€8,305 | -32.4% |
| Tangible fixed assets | 22/27 | €20,605 | €12,300 | -€8,305 | -40.3% |
| Furniture and vehicles | 24 | €9,593 | €291 | -€9,301 | -97.0% |
| Other tangible fixed assets | 26 | €11,013 | €12,009 | +€996 | +9.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €183,207 | €79,248 | -€103,960 | -56.7% |
| Amounts receivable within one year | 40/41 | €17,182 | €20,888 | +€3,706 | +21.6% |
| Trade receivables | 40 | €17,182 | €20,649 | +€3,467 | +20.2% |
| Other amounts receivable | 41 | - | €239 | +€239 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €64,503 | €57,569 | -€6,933 | -10.7% |
| Deferred charges and accrued income | 490/1 | €1,523 | €791 | -€732 | -48.1% |
| Total equity and liabilities | 10/49 | €208,813 | €96,547 | -€112,265 | -53.8% |
| Equity | 10/15 | €177,197 | €76,779 | -€100,418 | -56.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €175,197 | €74,779 | -€100,418 | -57.3% |
| Distributable reserves | 133 | €175,197 | €74,779 | -€100,418 | -57.3% |
| Amounts payable | 17/49 | €31,616 | €19,769 | -€11,847 | -37.5% |
| Amounts payable within one year | 42/48 | €31,616 | €19,762 | -€11,854 | -37.5% |
| Trade debts | 44 | - | €667 | +€667 | |
| Suppliers | 440/4 | - | €667 | +€667 | |
| Taxes, remuneration and social security | 45 | €31,488 | €19,095 | -€12,393 | -39.4% |
| Taxes | 450/3 | €31,488 | €19,095 | -€12,393 | -39.4% |
| Other amounts payable | 47/48 | €127 | - | -€127 | |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Non-recurring operating income | 76A | - | €8,405 | +€8,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,158 | €2,758 | -€11,400 | -80.5% |
| Other operating charges | 640/8 | €223 | €510 | +€288 | +129.1% |
| Gross operating margin | 9900 | €113,895 | €126,353 | +€12,458 | +10.9% |
| Operating profit (loss) | 9901 | €99,515 | €123,085 | +€23,570 | +23.7% |
| Financial income | 75/76B | €41 | €1,495 | +€1,454 | +3532.3% |
| Recurring financial income | 75 | €41 | €1,495 | +€1,454 | +3532.3% |
| Financial charges | 65/66B | €117 | €748 | +€632 | +540.9% |
| Recurring financial charges | 65 | €117 | €748 | +€632 | +540.9% |
| Profit (loss) for the period before taxes | 9903 | €99,439 | €123,832 | +€24,393 | +24.5% |
| Income taxes | 67/77 | €20,592 | €32,250 | +€11,658 | +56.6% |
| Profit (loss) for the period | 9904 | €78,847 | €91,582 | +€12,735 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,847 | €91,582 | +€12,735 | +16.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.