Blueberry LNB: 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 LNB
Largest movements
- Cash +€116,222
up €116,222 (+132%), from €88,153 to €204,375
mainly Net result for the year (+€89,987) and Tax, wage and social debts (+€22,136)
- Receivables within one year +€5,783
up €5,783 (+11,499%), from €50 to €5,833
of which Other amounts receivable: +€5,833
- Profit (loss) carried forward +€89,987
up €89,987 (+103%), from €87,791 to €177,778
- Tax, wage and social debts +€22,136
up €22,136 (+87.6%), from €25,270 to €47,407
of which Taxes: +€23,836
- Other debts +€5,539
up €5,539 (+16,723%), from €33 to €5,572
- Trade debts +€5,299
up €5,299 (+1,562%), from €339 to €5,638
- Gross operating margin +€3,669
up €3,669 (+3.3%), from €111,888 to €115,558
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 | €117,795 | €238,895 | +€121,100 | +103% |
| Fixed assets | 21/28 | €2,592 | €1,687 | -€905 | -34.9% |
| Tangible fixed assets | 22/27 | €2,592 | €1,687 | -€905 | -34.9% |
| Furniture and vehicles | 24 | €2,592 | €1,687 | -€905 | -34.9% |
| Current assets | 29/58 | €115,203 | €237,208 | +€122,005 | +106% |
| Amounts receivable within one year | 40/41 | €50 | €5,833 | +€5,783 | +11,499% |
| Trade receivables | 40 | €50 | - | -€50 | |
| Other amounts receivable | 41 | - | €5,833 | +€5,833 | |
| Current investments | 50/53 | €27,000 | €27,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €88,153 | €204,375 | +€116,222 | +132% |
| Total equity and liabilities | 10/49 | €117,795 | €238,895 | +€121,100 | +103% |
| Equity | 10/15 | €90,291 | €180,278 | +€89,987 | +99.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,791 | €177,778 | +€89,987 | +103% |
| Amounts payable | 17/49 | €27,504 | €58,617 | +€31,113 | +113% |
| Amounts payable within one year | 42/48 | €25,643 | €58,617 | +€32,974 | +129% |
| Trade debts | 44 | €339 | €5,638 | +€5,299 | +1,562% |
| Suppliers | 440/4 | €339 | €5,638 | +€5,299 | +1,562% |
| Taxes, remuneration and social security | 45 | €25,270 | €47,407 | +€22,136 | +87.6% |
| Taxes | 450/3 | €23,570 | €47,407 | +€23,836 | +101% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €33 | €5,572 | +€5,539 | +16,723% |
| Accrued charges and deferred income | 492/3 | €1,861 | - | -€1,861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €905 | +€782 | +634% |
| Other operating charges | 640/8 | €228 | €190 | -€38 | -16.6% |
| Gross operating margin | 9900 | €111,888 | €115,558 | +€3,669 | +3.3% |
| Operating profit (loss) | 9901 | €111,537 | €114,462 | +€2,925 | +2.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €146 | €86 | -€61 | -41.6% |
| Recurring financial charges | 65 | €146 | €86 | -€61 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €111,391 | €114,377 | +€2,986 | +2.7% |
| Income taxes | 67/77 | €23,600 | €24,390 | +€790 | +3.3% |
| Profit (loss) for the period | 9904 | €87,791 | €89,987 | +€2,196 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,791 | €89,987 | +€2,196 | +2.5% |
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 15 October 2026 via checked.be.