Blue Tree Consulting: 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 Tree Consulting
Largest movements
- Cash +€43,101
up €43,101 (+39.1%), from €110,283 to €153,384
mainly Net result for the year (+€55,456) and Receivables after one year (+€22,597)
- Receivables after one year -€22,597
down €22,597 (-100%), from €22,597 to €0
- Tangible fixed assets -€6,142
down €6,142 (-72.2%), from €8,505 to €2,364
- Other debts +€13,742
up €13,742 (+24.0%), from €57,172 to €70,914
- Financial income -€1,913
down €1,913 (-100%), from €1,913 to €0
- Depreciation -€1,906
down €1,906 (-53.8%), from €3,541 to €1,635
- Financial charges +€924
up €924 (+331%), from €279 to €1,203
- Taxes -€747
down €747 (-4.9%), from €15,357 to €14,610
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 | €158,599 | €173,063 | +€14,464 | +9.1% |
| Fixed assets | 21/28 | €8,505 | €2,364 | -€6,142 | -72.2% |
| Tangible fixed assets | 22/27 | €8,505 | €2,364 | -€6,142 | -72.2% |
| Furniture and vehicles | 24 | €8,505 | €2,364 | -€6,142 | -72.2% |
| Current assets | 29/58 | €150,094 | €170,700 | +€20,606 | +13.7% |
| Amounts receivable after more than one year | 29 | €22,597 | €0 | -€22,597 | -100% |
| Other amounts receivable | 291 | €22,597 | €0 | -€22,597 | -100% |
| Amounts receivable within one year | 40/41 | €14,354 | €14,507 | +€154 | +1.1% |
| Trade receivables | 40 | €14,354 | €14,117 | -€237 | -1.6% |
| Other amounts receivable | 41 | €0 | €390 | +€390 | |
| Cash at bank and in hand | 54/58 | €110,283 | €153,384 | +€43,101 | +39.1% |
| Deferred charges and accrued income | 490/1 | €2,861 | €2,808 | -€52 | -1.8% |
| Total equity and liabilities | 10/49 | €158,599 | €173,063 | +€14,464 | +9.1% |
| Equity | 10/15 | €89,384 | €89,384 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,784 | €70,784 | = | 0.0% |
| Distributable reserves | 133 | €70,784 | €70,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,215 | €83,680 | +€14,464 | +20.9% |
| Amounts payable within one year | 42/48 | €69,215 | €83,662 | +€14,447 | +20.9% |
| Trade debts | 44 | €358 | €26 | -€332 | -92.7% |
| Suppliers | 440/4 | €358 | €26 | -€332 | -92.7% |
| Taxes, remuneration and social security | 45 | €11,685 | €12,722 | +€1,037 | +8.9% |
| Taxes | 450/3 | €11,685 | €12,722 | +€1,037 | +8.9% |
| Other amounts payable | 47/48 | €57,172 | €70,914 | +€13,742 | +24.0% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,541 | €1,635 | -€1,906 | -53.8% |
| Other operating charges | 640/8 | €1,262 | €1,176 | -€86 | -6.8% |
| Gross operating margin | 9900 | €74,597 | €74,079 | -€518 | -0.7% |
| Operating profit (loss) | 9901 | €69,794 | €71,268 | +€1,474 | +2.1% |
| Financial income | 75/76B | €1,913 | €0 | -€1,913 | -100% |
| Recurring financial income | 75 | €1,913 | €0 | -€1,913 | -100% |
| Financial charges | 65/66B | €279 | €1,203 | +€924 | +331% |
| Recurring financial charges | 65 | €279 | €1,203 | +€924 | +331% |
| Profit (loss) for the period before taxes | 9903 | €71,429 | €70,066 | -€1,363 | -1.9% |
| Income taxes | 67/77 | €15,357 | €14,610 | -€747 | -4.9% |
| Profit (loss) for the period | 9904 | €56,072 | €55,456 | -€616 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,072 | €55,456 | -€616 | -1.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.