Blue Yonder Belgium: what changed
What changed
Blue Yonder Belgium
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€93,703
2024 · €103,195-€9,492
Equity
€2.2m
2024 · €2.1m+€93,703
Cash
€2.2m
2024 · €1.7m+€449,919
Balance sheet total
€3.1m
2024 · €3.1m-€20,954
Largest movements
Assets
- Receivables within one year -€472,645
down €472,645 (-33.5%), from €1.4m to €939,201
of which Other amounts receivable: -€788,555
- Cash +€449,919
up €449,919 (+26.0%), from €1.7m to €2.2m
mainly Receivables within one year (+€472,645) and Accrued charges and deferred income (+€170,035)
Equity and liabilities
- Tax, wage and social debts -€332,450
down €332,450 (-36.3%), from €916,299 to €583,849
- Accrued charges and deferred income +€170,035
up €170,035 (+5,872%), from €2,896 to €172,931
- Profit (loss) carried forward +€93,703
up €93,703 (+3.1%), from -€3.1m to -€3.0m
- Trade debts +€47,758
up €47,758 (+39.3%), from €121,435 to €169,193
Income statement
- Staff costs -€436,039
down €436,039 (-15.2%), from €2.9m to €2.4m
- Gross operating margin -€344,603
down €344,603 (-11.4%), from €3.0m to €2.7m
- Write-downs +€89,116
new in 2025: €89,116
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.
Result 2024
€103,195
Gross operating margin
-€344,603
Staff costs
+€436,039
Depreciation
+€3,981
Write-downs
-€89,116
Other operating charges
+€11
Other operating items
-€20,793
Financial income
-€1,563
Financial charges
+€158
Taxes
+€6,395
Result 2025
€93,703
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€453,584
Investment
-€3,665
Financing
€0
Cash 2024
€1.7m
From operations (derived)
+€453,584
Net result for the year
+€93,703
Depreciation
+€1,893
Receivables within one year
+€472,645
Trade debts
+€47,758
Tax, wage and social debts
-€332,450
Accrued charges and deferred income
+€170,035
Investment (derived)
-€3,665
Investment in fixed assets (net)
-€3,665
Cash 2025
€2.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,147,416 | €3,126,462 | -€20,954 | -0.7% |
| Fixed assets | 21/28 | €2,149 | €3,921 | +€1,772 | +82.4% |
| Tangible fixed assets | 22/27 | €2,149 | €3,921 | +€1,772 | +82.4% |
| Plant, machinery and equipment | 23 | €2,149 | €3,921 | +€1,772 | +82.4% |
| Current assets | 29/58 | €3,145,267 | €3,122,541 | -€22,726 | -0.7% |
| Amounts receivable within one year | 40/41 | €1,411,846 | €939,201 | -€472,645 | -33.5% |
| Trade receivables | 40 | €336,050 | €651,960 | +€315,911 | +94.0% |
| Other amounts receivable | 41 | €1,075,796 | €287,240 | -€788,555 | -73.3% |
| Cash at bank and in hand | 54/58 | €1,733,421 | €2,183,340 | +€449,919 | +26.0% |
| Total equity and liabilities | 10/49 | €3,147,416 | €3,126,462 | -€20,954 | -0.7% |
| Equity | 10/15 | €2,104,732 | €2,198,435 | +€93,703 | +4.5% |
| Contributions | 10/11 | €5,161,980 | €5,161,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,057,248 | -€2,963,545 | +€93,703 | +3.1% |
| Amounts payable | 17/49 | €1,042,684 | €928,026 | -€114,657 | -11.0% |
| Amounts payable within one year | 42/48 | €1,039,788 | €755,096 | -€284,692 | -27.4% |
| Trade debts | 44 | €121,435 | €169,193 | +€47,758 | +39.3% |
| Suppliers | 440/4 | €121,435 | €169,193 | +€47,758 | +39.3% |
| Taxes, remuneration and social security | 45 | €916,299 | €583,849 | -€332,450 | -36.3% |
| Remuneration and social security | 454/9 | €916,299 | €583,849 | -€332,450 | -36.3% |
| Other amounts payable | 47/48 | €2,054 | €2,054 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,896 | €172,931 | +€170,035 | +5,872% |
| Remuneration, social security and pensions | 62 | €2,859,379 | €2,423,340 | -€436,039 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,874 | €1,893 | -€3,981 | -67.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €89,116 | +€89,116 | |
| Other operating charges | 640/8 | €11 | - | -€11 | |
| Non-recurring operating charges | 66A | €4,190 | €24,983 | +€20,793 | +496% |
| Gross operating margin | 9900 | €3,028,478 | €2,683,875 | -€344,603 | -11.4% |
| Operating profit (loss) | 9901 | €159,024 | €144,543 | -€14,481 | -9.1% |
| Financial income | 75/76B | €2,625 | €1,061 | -€1,563 | -59.6% |
| Recurring financial income | 75 | €2,625 | €1,061 | -€1,563 | -59.6% |
| Financial charges | 65/66B | €2,821 | €2,664 | -€158 | -5.6% |
| Recurring financial charges | 65 | €2,821 | €2,664 | -€158 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €158,828 | €142,941 | -€15,887 | -10.0% |
| Income taxes | 67/77 | €55,633 | €49,238 | -€6,395 | -11.5% |
| Profit (loss) for the period | 9904 | €103,195 | €93,703 | -€9,492 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €103,195 | €93,703 | -€9,492 | -9.2% |
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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 1 November 2026 via checked.be.