BLUE YUZU: 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 YUZU
Largest movements
- Cash -€32,011
down €32,011 (-52.3%), from €61,166 to €29,155
mainly Net result for the year (-€11,008) and Other debts (-€10,619)
- Receivables within one year -€3,134
down €3,134 (-71.0%), from €4,417 to €1,282
of which Trade receivables: -€4,417
- Tangible fixed assets +€2,406
up €2,406 (+19.0%), from €12,671 to €15,077
of which Furniture and vehicles: +€4,743
- Profit (loss) carried forward -€11,008
down €11,008 (-24.3%), from €45,364 to €34,357
- Other debts -€10,619
down €10,619 (-64.8%), from €16,384 to €5,765
- Tax, wage and social debts -€7,527
no longer reported in 2025 (was €7,527)
- Trade debts -€3,585
down €3,585 (-90.1%), from €3,978 to €393
- Gross operating margin -€4,630
down €4,630 (-145%), from -€3,199 to -€7,830
- Other operating charges +€400
new in 2025: €400
- Depreciation +€301
up €301 (+12.8%), from €2,354 to €2,655
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 | €78,253 | €45,514 | -€32,739 | -41.8% |
| Fixed assets | 21/28 | €12,671 | €15,077 | +€2,406 | +19.0% |
| Tangible fixed assets | 22/27 | €12,671 | €15,077 | +€2,406 | +19.0% |
| Furniture and vehicles | 24 | €503 | €5,246 | +€4,743 | +943% |
| Other tangible fixed assets | 26 | €12,168 | €9,831 | -€2,337 | -19.2% |
| Current assets | 29/58 | €65,583 | €30,438 | -€35,145 | -53.6% |
| Amounts receivable within one year | 40/41 | €4,417 | €1,282 | -€3,134 | -71.0% |
| Trade receivables | 40 | €4,417 | - | -€4,417 | |
| Other amounts receivable | 41 | - | €1,282 | +€1,282 | |
| Cash at bank and in hand | 54/58 | €61,166 | €29,155 | -€32,011 | -52.3% |
| Total equity and liabilities | 10/49 | €78,253 | €45,514 | -€32,739 | -41.8% |
| Equity | 10/15 | €50,364 | €39,357 | -€11,008 | -21.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,364 | €34,357 | -€11,008 | -24.3% |
| Amounts payable | 17/49 | €27,889 | €6,157 | -€21,732 | -77.9% |
| Amounts payable within one year | 42/48 | €27,889 | €6,157 | -€21,732 | -77.9% |
| Trade debts | 44 | €3,978 | €393 | -€3,585 | -90.1% |
| Suppliers | 440/4 | €3,978 | €393 | -€3,585 | -90.1% |
| Taxes, remuneration and social security | 45 | €7,527 | - | -€7,527 | |
| Taxes | 450/3 | €7,527 | - | -€7,527 | |
| Other amounts payable | 47/48 | €16,384 | €5,765 | -€10,619 | -64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €2,655 | +€301 | +12.8% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€3,199 | -€7,830 | -€4,630 | -145% |
| Operating profit (loss) | 9901 | -€5,553 | -€10,885 | -€5,332 | -96.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €115 | €128 | +€13 | +11.4% |
| Recurring financial charges | 65 | €115 | €128 | +€13 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,668 | -€11,008 | -€5,340 | -94.2% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€5,668 | -€11,008 | -€5,340 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,668 | -€11,008 | -€5,340 | -94.2% |
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 24 October 2026 via checked.be.