BLUEBERRY FIELDS: 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 FIELDS
Largest movements
- Receivables within one year +€26,312
up €26,312 (+187%), from €14,070 to €40,381
of which Trade receivables: +€26,028
- Tangible fixed assets -€7,572
down €7,572 (-2.0%), from €379,988 to €372,416
of which Plant, machinery and equipment: -€17,800
- Trade debts +€38,791
up €38,791 (+172%), from €22,577 to €61,367
- Profit (loss) carried forward -€32,716
down €32,716 (-71.9%), from €45,525 to €12,809
- Other debts +€15,547
up €15,547 (+9.3%), from €167,228 to €182,775
- Debts after one year +€12,934
up €12,934 (+10.8%), from €120,198 to €133,132
- Tax, wage and social debts -€7,549
down €7,549 (-31.9%), from €23,671 to €16,121
of which Taxes: -€9,286
- Staff costs +€46,681
up €46,681 (+43.8%), from €106,617 to €153,298
- Gross operating margin -€32,797
down €32,797 (-14.5%), from €225,481 to €192,684
- Financial charges -€7,444
down €7,444 (-56.6%), from €13,149 to €5,705
- Depreciation +€4,233
up €4,233 (+7.9%), from €53,767 to €58,000
- Other operating charges +€3,593
up €3,593 (+75.9%), from €4,735 to €8,328
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 | €509,873 | €527,505 | +€17,632 | +3.5% |
| Fixed assets | 21/28 | €381,734 | €372,416 | -€9,318 | -2.4% |
| Intangible fixed assets | 21 | €1,746 | €0 | -€1,746 | -100% |
| Tangible fixed assets | 22/27 | €379,988 | €372,416 | -€7,572 | -2.0% |
| Land and buildings | 22 | €273,622 | €290,902 | +€17,280 | +6.3% |
| Plant, machinery and equipment | 23 | €45,019 | €27,220 | -€17,800 | -39.5% |
| Furniture and vehicles | 24 | €2,118 | €2,146 | +€28 | +1.3% |
| Other tangible fixed assets | 26 | €59,229 | €52,149 | -€7,081 | -12.0% |
| Current assets | 29/58 | €128,139 | €155,089 | +€26,950 | +21.0% |
| Stocks and contracts in progress | 3 | €84,476 | €84,988 | +€512 | +0.6% |
| Stocks | 30/36 | €84,476 | €84,988 | +€512 | +0.6% |
| Amounts receivable within one year | 40/41 | €14,070 | €40,381 | +€26,312 | +187% |
| Trade receivables | 40 | €12,600 | €38,628 | +€26,028 | +207% |
| Other amounts receivable | 41 | €1,470 | €1,754 | +€284 | +19.3% |
| Cash at bank and in hand | 54/58 | €27,918 | €27,363 | -€555 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,676 | €2,357 | +€681 | +40.6% |
| Total equity and liabilities | 10/49 | €509,873 | €527,505 | +€17,632 | +3.5% |
| Equity | 10/15 | €141,830 | €109,114 | -€32,716 | -23.1% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €46,726 | €46,726 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,768 | €41,768 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,525 | €12,809 | -€32,716 | -71.9% |
| Amounts payable | 17/49 | €368,044 | €418,391 | +€50,348 | +13.7% |
| Amounts payable after more than one year | 17 | €120,198 | €133,132 | +€12,934 | +10.8% |
| Financial debts | 170/4 | €120,198 | €133,132 | +€12,934 | +10.8% |
| Amounts payable within one year | 42/48 | €241,188 | €283,264 | +€42,076 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €25,079 | €20,367 | -€4,712 | -18.8% |
| Trade debts | 44 | €22,577 | €61,367 | +€38,791 | +172% |
| Suppliers | 440/4 | €22,577 | €61,367 | +€38,791 | +172% |
| Advances received on contracts in progress | 46 | €2,633 | €2,633 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,671 | €16,121 | -€7,549 | -31.9% |
| Taxes | 450/3 | €11,337 | €2,051 | -€9,286 | -81.9% |
| Remuneration and social security | 454/9 | €12,334 | €14,071 | +€1,737 | +14.1% |
| Other amounts payable | 47/48 | €167,228 | €182,775 | +€15,547 | +9.3% |
| Accrued charges and deferred income | 492/3 | €6,657 | €1,995 | -€4,662 | -70.0% |
| Remuneration, social security and pensions | 62 | €106,617 | €153,298 | +€46,681 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,767 | €58,000 | +€4,233 | +7.9% |
| Other operating charges | 640/8 | €4,735 | €8,328 | +€3,593 | +75.9% |
| Gross operating margin | 9900 | €225,481 | €192,684 | -€32,797 | -14.5% |
| Operating profit (loss) | 9901 | €60,361 | -€26,941 | -€87,303 | |
| Financial income | 75/76B | €86 | €2 | -€84 | -97.8% |
| Recurring financial income | 75 | €86 | €2 | -€84 | -97.8% |
| Financial charges | 65/66B | €13,149 | €5,705 | -€7,444 | -56.6% |
| Recurring financial charges | 65 | €13,149 | €5,705 | -€7,444 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €47,299 | -€32,644 | -€79,943 | |
| Income taxes | 67/77 | - | €72 | +€72 | |
| Profit (loss) for the period | 9904 | €47,299 | -€32,716 | -€80,015 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,299 | -€32,716 | -€80,015 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.