BLUEBELL CONSULTING: what changed
What changed
BLUEBELL CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€14,946
2024 · €47,912-€32,966
Equity
€72,258
2024 · €71,812+€446
Cash
€39,669
2024 · €23,750+€15,919
Balance sheet total
€183,433
2024 · €155,434+€27,999
Largest movements
Assets
- Receivables within one year +€33,291
up €33,291 (+121%), from €27,439 to €60,730
of which Trade receivables: +€25,826
- Cash +€15,919
up €15,919 (+67.0%), from €23,750 to €39,669
mainly Trade debts (+€34,416) and Depreciation (+€21,783)
- Stocks and contracts -€15,000
down €15,000 (-54.5%), from €27,500 to €12,500
- Tangible fixed assets -€7,332
down €7,332 (-10.1%), from €72,495 to €65,163
of which Furniture and vehicles: -€18,140
Equity and liabilities
- Trade debts +€34,416
up €34,416 (+719%), from €4,784 to €39,200
- Short-term financial debts +€15,000
new in 2025: €15,000
- Debts after one year -€10,732
down €10,732 (-47.7%), from €22,477 to €11,745
- Tax, wage and social debts -€10,618
down €10,618 (-34.9%), from €30,434 to €19,816
of which Taxes: -€10,581
- Current portion of long-term debt -€4,166
down €4,166 (-28.0%), from €14,899 to €10,732
Income statement
- Gross operating margin -€37,840
down €37,840 (-44.3%), from €85,429 to €47,589
- Taxes -€8,729
down €8,729 (-53.7%), from €16,263 to €7,534
- Depreciation +€2,995
up €2,995 (+15.9%), from €18,788 to €21,783
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
€47,912
Gross operating margin
-€37,840
Depreciation
-€2,995
Other operating charges
-€249
Financial income
+€63
Financial charges
-€673
Taxes
+€8,729
Result 2025
€14,946
raises the resultlowers the result
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
+€44,769
Investment
-€14,451
Financing
-€14,399
Cash 2024
€23,750
From operations (derived)
+€44,769
Net result for the year
+€14,946
Depreciation
+€21,783
Stocks and contracts
+€15,000
Receivables within one year
-€33,291
Deferred charges and accrued income
-€1,120
Trade debts
+€34,416
Tax, wage and social debts
-€10,618
Other debts
+€3,654
Investment (derived)
-€14,451
Investment in fixed assets (net)
-€14,451
Financing
-€14,399
Debts after one year
-€10,732
Current portion of long-term debt
-€4,166
Short-term financial debts
+€15,000
Contributions, distributions and other
-€14,500
Cash 2025
€39,669
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,434 | €183,433 | +€27,999 | +18.0% |
| Fixed assets | 21/28 | €73,995 | €66,663 | -€7,332 | -9.9% |
| Tangible fixed assets | 22/27 | €72,495 | €65,163 | -€7,332 | -10.1% |
| Furniture and vehicles | 24 | €70,046 | €51,907 | -€18,140 | -25.9% |
| Other tangible fixed assets | 26 | €2,449 | €13,256 | +€10,808 | +441% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €81,439 | €116,770 | +€35,331 | +43.4% |
| Stocks and contracts in progress | 3 | €27,500 | €12,500 | -€15,000 | -54.5% |
| Stocks | 30/36 | €27,500 | €12,500 | -€15,000 | -54.5% |
| Amounts receivable within one year | 40/41 | €27,439 | €60,730 | +€33,291 | +121% |
| Trade receivables | 40 | €27,439 | €53,265 | +€25,826 | +94.1% |
| Other amounts receivable | 41 | - | €7,466 | +€7,466 | |
| Cash at bank and in hand | 54/58 | €23,750 | €39,669 | +€15,919 | +67.0% |
| Deferred charges and accrued income | 490/1 | €2,750 | €3,870 | +€1,120 | +40.7% |
| Total equity and liabilities | 10/49 | €155,434 | €183,433 | +€27,999 | +18.0% |
| Equity | 10/15 | €71,812 | €72,258 | +€446 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €51,352 | €51,798 | +€446 | +0.9% |
| Amounts payable | 17/49 | €83,622 | €111,175 | +€27,553 | +32.9% |
| Amounts payable after more than one year | 17 | €22,477 | €11,745 | -€10,732 | -47.7% |
| Financial debts | 170/4 | €22,477 | €11,745 | -€10,732 | -47.7% |
| Amounts payable within one year | 42/48 | €61,145 | €99,431 | +€38,285 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €14,899 | €10,732 | -€4,166 | -28.0% |
| Financial debts | 43 | - | €15,000 | +€15,000 | |
| Credit institutions | 430/8 | - | €15,000 | +€15,000 | |
| Trade debts | 44 | €4,784 | €39,200 | +€34,416 | +719% |
| Suppliers | 440/4 | €4,784 | €39,200 | +€34,416 | +719% |
| Taxes, remuneration and social security | 45 | €30,434 | €19,816 | -€10,618 | -34.9% |
| Taxes | 450/3 | €30,397 | €19,816 | -€10,581 | -34.8% |
| Remuneration and social security | 454/9 | €37 | - | -€37 | |
| Other amounts payable | 47/48 | €11,029 | €14,683 | +€3,654 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,788 | €21,783 | +€2,995 | +15.9% |
| Other operating charges | 640/8 | €848 | €1,097 | +€249 | +29.4% |
| Gross operating margin | 9900 | €85,429 | €47,589 | -€37,840 | -44.3% |
| Operating profit (loss) | 9901 | €65,793 | €24,709 | -€41,084 | -62.4% |
| Financial income | 75/76B | €5 | €67 | +€63 | +1,394% |
| Recurring financial income | 75 | €5 | €67 | +€63 | +1,394% |
| Financial charges | 65/66B | €1,624 | €2,296 | +€673 | +41.4% |
| Recurring financial charges | 65 | €1,624 | €2,296 | +€673 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €64,174 | €22,480 | -€41,694 | -65.0% |
| Income taxes | 67/77 | €16,263 | €7,534 | -€8,729 | -53.7% |
| Profit (loss) for the period | 9904 | €47,912 | €14,946 | -€32,966 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,912 | €14,946 | -€32,966 | -68.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.