BLUE WAVE COACHING & CONSULTING: what changed
BLUE WAVE COACHING & CONSULTING
Largest movements
- Cash -€8,526
down €8,526 (-60.5%), from €14,094 to €5,568
mainly Receivables within one year (-€3,866) and Tax, wage and social debts (-€3,199)
- Receivables within one year +€3,866
up €3,866 (+45.1%), from €8,569 to €12,435
of which Other amounts receivable: +€4,317
- Tangible fixed assets +€1,105
new in 2025: €1,105
- Tax, wage and social debts -€3,199
down €3,199 (-77.9%), from €4,109 to €910
- Profit (loss) carried forward -€1,094
down €1,094 (-13.2%), from €8,281 to €7,186
- Trade debts +€738
up €738 (+270%), from €274 to €1,012
- Gross operating margin +€2,584
up €2,584 (+94.0%), from -€2,748 to -€164
- Other operating charges -€232
down €232 (-42.8%), from €541 to €309
- Taxes +€179
up €179 (+121%), from €147 to €326
- Depreciation +€146
new in 2025: €146
- Financial charges +€39
up €39 (+35.4%), from €110 to €148
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,663 | €19,108 | -€3,555 | -15.7% |
| Fixed assets | 21/28 | - | €1,105 | +€1,105 | |
| Tangible fixed assets | 22/27 | - | €1,105 | +€1,105 | |
| Furniture and vehicles | 24 | - | €1,105 | +€1,105 | |
| Current assets | 29/58 | €22,663 | €18,003 | -€4,660 | -20.6% |
| Amounts receivable within one year | 40/41 | €8,569 | €12,435 | +€3,866 | +45.1% |
| Trade receivables | 40 | €690 | €239 | -€451 | -65.4% |
| Other amounts receivable | 41 | €7,879 | €12,196 | +€4,317 | +54.8% |
| Cash at bank and in hand | 54/58 | €14,094 | €5,568 | -€8,526 | -60.5% |
| Total equity and liabilities | 10/49 | €22,663 | €19,108 | -€3,555 | -15.7% |
| Equity | 10/15 | €18,281 | €17,186 | -€1,094 | -6.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,281 | €7,186 | -€1,094 | -13.2% |
| Amounts payable | 17/49 | €4,382 | €1,922 | -€2,461 | -56.1% |
| Amounts payable within one year | 42/48 | €4,382 | €1,922 | -€2,461 | -56.1% |
| Trade debts | 44 | €274 | €1,012 | +€738 | +270% |
| Suppliers | 440/4 | €274 | €1,012 | +€738 | +270% |
| Taxes, remuneration and social security | 45 | €4,109 | €910 | -€3,199 | -77.9% |
| Taxes | 450/3 | €4,109 | €910 | -€3,199 | -77.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €146 | +€146 | |
| Other operating charges | 640/8 | €541 | €309 | -€232 | -42.8% |
| Gross operating margin | 9900 | -€2,748 | -€164 | +€2,584 | +94.0% |
| Operating profit (loss) | 9901 | -€3,289 | -€620 | +€2,669 | +81.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €110 | €148 | +€39 | +35.4% |
| Recurring financial charges | 65 | €110 | €148 | +€39 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,398 | -€768 | +€2,630 | +77.4% |
| Income taxes | 67/77 | €147 | €326 | +€179 | +121% |
| Profit (loss) for the period | 9904 | -€3,546 | -€1,094 | +€2,452 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,546 | -€1,094 | +€2,452 | +69.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.