Blueberry Minds: 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 Minds
Largest movements
- Receivables within one year -€7,865
down €7,865 (-61.5%), from €12,792 to €4,927
of which Trade receivables: -€7,865
- Cash -€4,834
down €4,834 (-7.4%), from €65,218 to €60,383
mainly Contributions, distributions and other (-€40,000) and Investment in fixed assets (net) (-€9,140)
- Tangible fixed assets +€4,238
up €4,238 (+26.0%), from €16,303 to €20,540
of which Furniture and vehicles: +€5,418
- Reserves -€12,509
down €12,509 (-29.0%), from €43,171 to €30,662
- Tax, wage and social debts +€5,787
up €5,787 (+106%), from €5,469 to €11,255
of which Taxes: +€5,787
- Other debts -€1,481
down €1,481 (-3.8%), from €39,417 to €37,936
- Gross operating margin +€6,019
up €6,019 (+17.3%), from €34,855 to €40,874
- Depreciation +€2,072
up €2,072 (+73.2%), from €2,830 to €4,902
- Financial income -€1,670
down €1,670 (-100%), from €1,670 to €0
- Taxes -€435
down €435 (-5.4%), from €7,995 to €7,560
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 | €94,741 | €86,296 | -€8,445 | -8.9% |
| Fixed assets | 21/28 | €16,303 | €20,540 | +€4,238 | +26.0% |
| Tangible fixed assets | 22/27 | €16,303 | €20,540 | +€4,238 | +26.0% |
| Plant, machinery and equipment | 23 | €14,810 | €13,629 | -€1,181 | -8.0% |
| Furniture and vehicles | 24 | €1,493 | €6,911 | +€5,418 | +363% |
| Current assets | 29/58 | €78,438 | €65,756 | -€12,682 | -16.2% |
| Amounts receivable within one year | 40/41 | €12,792 | €4,927 | -€7,865 | -61.5% |
| Trade receivables | 40 | €11,798 | €3,933 | -€7,865 | -66.7% |
| Other amounts receivable | 41 | €995 | €995 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €65,218 | €60,383 | -€4,834 | -7.4% |
| Deferred charges and accrued income | 490/1 | €429 | €446 | +€17 | +4.0% |
| Total equity and liabilities | 10/49 | €94,741 | €86,296 | -€8,445 | -8.9% |
| Equity | 10/15 | €48,171 | €35,662 | -€12,509 | -26.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,171 | €30,662 | -€12,509 | -29.0% |
| Distributable reserves | 133 | €43,171 | €30,662 | -€12,509 | -29.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,570 | €50,634 | +€4,064 | +8.7% |
| Amounts payable within one year | 42/48 | €46,380 | €50,444 | +€4,064 | +8.8% |
| Trade debts | 44 | €1,494 | €1,253 | -€241 | -16.2% |
| Suppliers | 440/4 | €1,494 | €1,253 | -€241 | -16.2% |
| Taxes, remuneration and social security | 45 | €5,469 | €11,255 | +€5,787 | +106% |
| Taxes | 450/3 | €5,469 | €11,255 | +€5,787 | +106% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,417 | €37,936 | -€1,481 | -3.8% |
| Accrued charges and deferred income | 492/3 | €190 | €190 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,830 | €4,902 | +€2,072 | +73.2% |
| Other operating charges | 640/8 | €1,131 | €750 | -€381 | -33.7% |
| Non-recurring operating charges | 66A | - | €31 | +€31 | |
| Gross operating margin | 9900 | €34,855 | €40,874 | +€6,019 | +17.3% |
| Operating profit (loss) | 9901 | €30,894 | €35,191 | +€4,297 | +13.9% |
| Financial income | 75/76B | €1,670 | €0 | -€1,670 | -100% |
| Recurring financial income | 75 | €1,670 | €0 | -€1,670 | -100% |
| Financial charges | 65/66B | €286 | €140 | -€146 | -50.9% |
| Recurring financial charges | 65 | €286 | €140 | -€146 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €32,279 | €35,051 | +€2,773 | +8.6% |
| Income taxes | 67/77 | €7,995 | €7,560 | -€435 | -5.4% |
| Profit (loss) for the period | 9904 | €24,284 | €27,491 | +€3,207 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,284 | €27,491 | +€3,207 | +13.2% |
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.