Blueberry Consult: 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 Consult
Largest movements
- Receivables within one year +€76,916
up €76,916 (+19,669%), from €391 to €77,307
- Cash +€36,338
up €36,338 (+39.8%), from €91,385 to €127,723
mainly Net result for the year (+€111,022) and Tax, wage and social debts (+€19,173)
- Tangible fixed assets -€4,457
down €4,457 (-5.0%), from €88,655 to €84,197
of which Furniture and vehicles: -€6,583
- Profit (loss) carried forward +€111,022
up €111,022 (+589%), from €18,850 to €129,872
- Tax, wage and social debts +€19,173
up €19,173 (+52.0%), from €36,890 to €56,063
- Trade debts -€17,124
down €17,124 (-29.4%), from €58,283 to €41,159
- Other debts -€5,090
down €5,090 (-18.7%), from €27,222 to €22,133
- Gross operating margin +€64,109
up €64,109 (+67.5%), from €94,925 to €159,034
- Taxes +€10,473
up €10,473 (+44.9%), from €23,332 to €33,805
- Financial charges +€2,242
up €2,242 (+2,741%), from €82 to €2,324
- Staff costs -€1,847
no longer reported in 2025 (was €1,847)
- Depreciation +€1,687
up €1,687 (+17.3%), from €9,741 to €11,428
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 | €184,246 | €292,227 | +€107,981 | +58.6% |
| Fixed assets | 21/28 | €91,655 | €87,197 | -€4,457 | -4.9% |
| Tangible fixed assets | 22/27 | €88,655 | €84,197 | -€4,457 | -5.0% |
| Furniture and vehicles | 24 | €80,524 | €73,941 | -€6,583 | -8.2% |
| Other tangible fixed assets | 26 | €8,131 | €10,257 | +€2,126 | +26.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €92,591 | €205,030 | +€112,438 | +121% |
| Amounts receivable within one year | 40/41 | €391 | €77,307 | +€76,916 | +19,669% |
| Trade receivables | 40 | €391 | €77,307 | +€76,916 | +19,669% |
| Cash at bank and in hand | 54/58 | €91,385 | €127,723 | +€36,338 | +39.8% |
| Deferred charges and accrued income | 490/1 | €815 | - | -€815 | |
| Total equity and liabilities | 10/49 | €184,246 | €292,227 | +€107,981 | +58.6% |
| Equity | 10/15 | €61,850 | €172,872 | +€111,022 | +180% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,850 | €129,872 | +€111,022 | +589% |
| Amounts payable | 17/49 | €122,396 | €119,355 | -€3,041 | -2.5% |
| Amounts payable within one year | 42/48 | €122,396 | €119,355 | -€3,041 | -2.5% |
| Trade debts | 44 | €58,283 | €41,159 | -€17,124 | -29.4% |
| Suppliers | 440/4 | €58,283 | €41,159 | -€17,124 | -29.4% |
| Taxes, remuneration and social security | 45 | €36,890 | €56,063 | +€19,173 | +52.0% |
| Taxes | 450/3 | €36,890 | €56,063 | +€19,173 | +52.0% |
| Other amounts payable | 47/48 | €27,222 | €22,133 | -€5,090 | -18.7% |
| Remuneration, social security and pensions | 62 | €1,847 | - | -€1,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,741 | €11,428 | +€1,687 | +17.3% |
| Other operating charges | 640/8 | €1,139 | €877 | -€261 | -23.0% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €94,925 | €159,034 | +€64,109 | +67.5% |
| Operating profit (loss) | 9901 | €82,198 | €146,665 | +€64,467 | +78.4% |
| Financial income | 75/76B | €66 | €486 | +€420 | +640% |
| Recurring financial income | 75 | €66 | €486 | +€420 | +640% |
| Financial charges | 65/66B | €82 | €2,324 | +€2,242 | +2,741% |
| Recurring financial charges | 65 | €82 | €2,324 | +€2,242 | +2,741% |
| Profit (loss) for the period before taxes | 9903 | €82,182 | €144,827 | +€62,645 | +76.2% |
| Income taxes | 67/77 | €23,332 | €33,805 | +€10,473 | +44.9% |
| Profit (loss) for the period | 9904 | €58,850 | €111,022 | +€52,171 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,850 | €111,022 | +€52,171 | +88.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.