Blueberry Consulting: 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 Consulting
Largest movements
- Receivables within one year +€64,883
up €64,883 (+285%), from €22,772 to €87,655
of which Trade receivables: +€59,131
- Tangible fixed assets -€6,851
down €6,851 (-4.0%), from €171,913 to €165,062
of which Land and buildings: -€16,931
- Profit (loss) carried forward +€52,705
up €52,705 (+130%), from €40,625 to €93,330
- Debts after one year -€18,466
down €18,466 (-19.9%), from €92,745 to €74,279
- Tax, wage and social debts +€17,498
up €17,498 (+68.2%), from €25,675 to €43,173
of which Taxes: +€17,498
- Trade debts +€13,777
up €13,777 (+249%), from €5,533 to €19,310
- Current portion of long-term debt -€3,564
down €3,564 (-16.2%), from €22,030 to €18,466
- Gross operating margin +€52,240
up €52,240 (+89.9%), from €58,081 to €110,321
- Taxes +€10,827
up €10,827 (+95.2%), from €11,377 to €22,204
- Depreciation +€6,391
up €6,391 (+36.5%), from €17,502 to €23,893
- Other operating charges +€3,240
up €3,240 (+94.5%), from €3,427 to €6,667
- Financial charges -€1,580
down €1,580 (-23.4%), from €6,749 to €5,170
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 | €198,361 | €258,017 | +€59,657 | +30.1% |
| Fixed assets | 21/28 | €171,913 | €165,062 | -€6,851 | -4.0% |
| Tangible fixed assets | 22/27 | €171,913 | €165,062 | -€6,851 | -4.0% |
| Land and buildings | 22 | €154,305 | €137,375 | -€16,931 | -11.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,567 | €7,298 | +€730 | +11.1% |
| Other tangible fixed assets | 26 | €11,040 | €20,390 | +€9,349 | +84.7% |
| Current assets | 29/58 | €26,447 | €92,955 | +€66,508 | +251% |
| Amounts receivable within one year | 40/41 | €22,772 | €87,655 | +€64,883 | +285% |
| Trade receivables | 40 | €22,772 | €81,903 | +€59,131 | +260% |
| Other amounts receivable | 41 | €0 | €5,752 | +€5,752 | |
| Current investments | 50/53 | €1,443 | €1,443 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,176 | €3,858 | +€1,681 | +77.2% |
| Deferred charges and accrued income | 490/1 | €56 | - | -€56 | |
| Total equity and liabilities | 10/49 | €198,361 | €258,017 | +€59,657 | +30.1% |
| Equity | 10/15 | €48,685 | €101,390 | +€52,705 | +108% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,625 | €93,330 | +€52,705 | +130% |
| Amounts payable | 17/49 | €149,676 | €156,628 | +€6,952 | +4.6% |
| Amounts payable after more than one year | 17 | €92,745 | €74,279 | -€18,466 | -19.9% |
| Financial debts | 170/4 | €92,745 | €74,279 | -€18,466 | -19.9% |
| Amounts payable within one year | 42/48 | €56,931 | €82,349 | +€25,417 | +44.6% |
| Current portion of amounts payable after more than one year | 42 | €22,030 | €18,466 | -€3,564 | -16.2% |
| Trade debts | 44 | €5,533 | €19,310 | +€13,777 | +249% |
| Suppliers | 440/4 | €5,533 | €19,310 | +€13,777 | +249% |
| Taxes, remuneration and social security | 45 | €25,675 | €43,173 | +€17,498 | +68.2% |
| Taxes | 450/3 | €24,325 | €41,823 | +€17,498 | +71.9% |
| Remuneration and social security | 454/9 | €1,350 | €1,350 | = | 0.0% |
| Other amounts payable | 47/48 | €3,693 | €1,400 | -€2,293 | -62.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,502 | €23,893 | +€6,391 | +36.5% |
| Other operating charges | 640/8 | €3,427 | €6,667 | +€3,240 | +94.5% |
| Gross operating margin | 9900 | €58,081 | €110,321 | +€52,240 | +89.9% |
| Operating profit (loss) | 9901 | €37,153 | €79,761 | +€42,609 | +115% |
| Financial income | 75/76B | €118 | €317 | +€198 | +167% |
| Recurring financial income | 75 | €118 | €317 | +€198 | +167% |
| Financial charges | 65/66B | €6,749 | €5,170 | -€1,580 | -23.4% |
| Recurring financial charges | 65 | €6,749 | €5,170 | -€1,580 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €30,522 | €74,909 | +€44,387 | +145% |
| Income taxes | 67/77 | €11,377 | €22,204 | +€10,827 | +95.2% |
| Profit (loss) for the period | 9904 | €19,145 | €52,705 | +€33,560 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €19,145 | €52,705 | +€33,560 | +175% |
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 26 October 2026 via checked.be.