Blueberry Group: 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 Group
Largest movements
- Tangible fixed assets +€25,458
up €25,458 (+4.3%), from €598,078 to €623,536
of which Furniture and vehicles: +€19,825
- Receivables within one year +€11,055
up €11,055 (+82.8%), from €13,352 to €24,407
of which Other amounts receivable: +€11,069
- Short-term financial debts +€32,500
new in 2025: €32,500
- Debts after one year -€23,273
down €23,273 (-5.4%), from €431,238 to €407,965
- Reserves +€16,552
up €16,552 (+20.7%), from €79,960 to €96,512
- Other debts +€10,543
up €10,543 (+32.0%), from €32,971 to €43,514
- Gross operating margin +€59,131
up €59,131 (+163%), from €36,268 to €95,399
- Depreciation +€35,929
up €35,929 (+216%), from €16,626 to €52,555
- Financial charges +€15,199
up €15,199 (+309%), from €4,922 to €20,121
- Taxes +€1,391
up €1,391 (+38.4%), from €3,626 to €5,017
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 | €624,625 | €652,473 | +€27,847 | +4.5% |
| Fixed assets | 21/28 | €598,078 | €623,536 | +€25,458 | +4.3% |
| Tangible fixed assets | 22/27 | €598,078 | €623,536 | +€25,458 | +4.3% |
| Land and buildings | 22 | €588,047 | €593,680 | +€5,633 | +1.0% |
| Furniture and vehicles | 24 | €10,031 | €29,856 | +€19,825 | +198% |
| Current assets | 29/58 | €26,547 | €28,937 | +€2,390 | +9.0% |
| Amounts receivable within one year | 40/41 | €13,352 | €24,407 | +€11,055 | +82.8% |
| Trade receivables | 40 | €12,888 | €12,874 | -€14 | -0.1% |
| Other amounts receivable | 41 | €464 | €11,533 | +€11,069 | +2,386% |
| Current investments | 50/53 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €10,031 | €4,530 | -€5,501 | -54.8% |
| Deferred charges and accrued income | 490/1 | €164 | - | -€164 | |
| Total equity and liabilities | 10/49 | €624,625 | €652,473 | +€27,847 | +4.5% |
| Equity | 10/15 | €98,560 | €115,112 | +€16,552 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,960 | €96,512 | +€16,552 | +20.7% |
| Distributable reserves | 133 | €79,960 | €96,512 | +€16,552 | +20.7% |
| Amounts payable | 17/49 | €526,066 | €537,361 | +€11,295 | +2.1% |
| Amounts payable after more than one year | 17 | €431,238 | €407,965 | -€23,273 | -5.4% |
| Financial debts | 170/4 | €431,238 | €407,965 | -€23,273 | -5.4% |
| Amounts payable within one year | 42/48 | €94,828 | €129,396 | +€34,568 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €48,000 | €44,297 | -€3,703 | -7.7% |
| Financial debts | 43 | - | €32,500 | +€32,500 | |
| Credit institutions | 430/8 | - | €32,500 | +€32,500 | |
| Trade debts | 44 | €975 | €647 | -€328 | -33.7% |
| Suppliers | 440/4 | €975 | €647 | -€328 | -33.7% |
| Taxes, remuneration and social security | 45 | €12,882 | €8,438 | -€4,444 | -34.5% |
| Taxes | 450/3 | €12,882 | €8,438 | -€4,444 | -34.5% |
| Other amounts payable | 47/48 | €32,971 | €43,514 | +€10,543 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,626 | €52,555 | +€35,929 | +216% |
| Other operating charges | 640/8 | €799 | €1,647 | +€848 | +106% |
| Gross operating margin | 9900 | €36,268 | €95,399 | +€59,131 | +163% |
| Operating profit (loss) | 9901 | €18,844 | €41,198 | +€22,354 | +119% |
| Financial income | 75/76B | €644 | €493 | -€151 | -23.4% |
| Recurring financial income | 75 | €644 | €493 | -€151 | -23.4% |
| Financial charges | 65/66B | €4,922 | €20,121 | +€15,199 | +309% |
| Recurring financial charges | 65 | €4,922 | €20,121 | +€15,199 | +309% |
| Profit (loss) for the period before taxes | 9903 | €14,565 | €21,569 | +€7,004 | +48.1% |
| Income taxes | 67/77 | €3,626 | €5,017 | +€1,391 | +38.4% |
| Profit (loss) for the period | 9904 | €10,940 | €16,552 | +€5,613 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,940 | €16,552 | +€5,613 | +51.3% |
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 29 October 2026 via checked.be.