BLUEBERRY: 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.
BLUEBERRY
Largest movements
- Tangible fixed assets +€15,492
up €15,492 (+317%), from €4,894 to €20,387
of which Plant, machinery and equipment: +€18,166
- Receivables within one year -€10,449
down €10,449 (-86.6%), from €12,071 to €1,622
of which Trade receivables: -€10,888
- Cash -€3,201
down €3,201 (-44.0%), from €7,280 to €4,079
mainly Net result for the year (-€81,507) and Investment in fixed assets (net) (-€21,594)
- Deferred charges and accrued income +€756
up €756 (+48.8%), from €1,548 to €2,305
- Other debts +€87,336
up €87,336 (+397%), from €21,992 to €109,328
- Profit (loss) carried forward -€81,507
down €81,507 (-701%), from -€11,628 to -€93,134
- Trade debts -€3,177
down €3,177 (-45.1%), from €7,046 to €3,869
- Gross operating margin -€64,858
down €64,858 (-774%), from -€8,378 to -€73,236
- Financial income -€9,009
down €9,009 (-100%), from €9,009 to €0
of which Non-recurring financial income: -€9,000
- Depreciation +€982
up €982 (+19.2%), from €5,119 to €6,101
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 | €25,793 | €28,392 | +€2,599 | +10.1% |
| Fixed assets | 21/28 | €4,894 | €20,387 | +€15,492 | +317% |
| Tangible fixed assets | 22/27 | €4,894 | €20,387 | +€15,492 | +317% |
| Plant, machinery and equipment | 23 | €282 | €18,448 | +€18,166 | +6,443% |
| Furniture and vehicles | 24 | €3,810 | €1,538 | -€2,272 | -59.6% |
| Other tangible fixed assets | 26 | €803 | €401 | -€401 | -50.0% |
| Current assets | 29/58 | €20,898 | €8,005 | -€12,893 | -61.7% |
| Amounts receivable within one year | 40/41 | €12,071 | €1,622 | -€10,449 | -86.6% |
| Trade receivables | 40 | €10,888 | €0 | -€10,888 | -100% |
| Other amounts receivable | 41 | €1,183 | €1,622 | +€439 | +37.2% |
| Cash at bank and in hand | 54/58 | €7,280 | €4,079 | -€3,201 | -44.0% |
| Deferred charges and accrued income | 490/1 | €1,548 | €2,305 | +€756 | +48.8% |
| Total equity and liabilities | 10/49 | €25,793 | €28,392 | +€2,599 | +10.1% |
| Equity | 10/15 | -€4,013 | -€85,520 | -€81,507 | -2,031% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,415 | €1,415 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,415 | €1,415 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,415 | €1,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,628 | -€93,134 | -€81,507 | -701% |
| Amounts payable | 17/49 | €29,806 | €113,912 | +€84,106 | +282% |
| Amounts payable within one year | 42/48 | €29,806 | €113,912 | +€84,106 | +282% |
| Trade debts | 44 | €7,046 | €3,869 | -€3,177 | -45.1% |
| Suppliers | 440/4 | €7,046 | €3,869 | -€3,177 | -45.1% |
| Taxes, remuneration and social security | 45 | €767 | €714 | -€53 | -6.9% |
| Taxes | 450/3 | €767 | €714 | -€53 | -6.9% |
| Other amounts payable | 47/48 | €21,992 | €109,328 | +€87,336 | +397% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,119 | €6,101 | +€982 | +19.2% |
| Other operating charges | 640/8 | €673 | €595 | -€79 | -11.7% |
| Gross operating margin | 9900 | -€8,378 | -€73,236 | -€64,858 | -774% |
| Operating profit (loss) | 9901 | -€14,170 | -€79,932 | -€65,762 | -464% |
| Financial income | 75/76B | €9,009 | €0 | -€9,009 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Non-recurring financial income | 76B | €9,000 | - | -€9,000 | |
| Financial charges | 65/66B | €1,618 | €1,343 | -€275 | -17.0% |
| Recurring financial charges | 65 | €1,618 | €1,343 | -€275 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,779 | -€81,275 | -€74,495 | -1,099% |
| Income taxes | 67/77 | €254 | €232 | -€21 | -8.5% |
| Profit (loss) for the period | 9904 | -€7,033 | -€81,507 | -€74,474 | -1,059% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,033 | -€81,507 | -€74,474 | -1,059% |
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 14 October 2026 via checked.be.