blueBird: 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.
blueBird
Largest movements
- Cash -€19,929
down €19,929 (-68.3%), from €29,164 to €9,235
mainly Net result for the year (-€14,514) and Other debts (-€10,206)
- Receivables within one year -€7,078
down €7,078 (-76.8%), from €9,213 to €2,135
of which Trade receivables: -€9,053
- Deferred charges and accrued income +€1,776
up €1,776 (+112.2%), from €1,582 to €3,359
- Tangible fixed assets -€877
down €877 (-26.5%), from €3,311 to €2,434
of which Furniture and vehicles: -€462
- Profit (loss) carried forward -€14,514
down €14,514, from €14,154 to -€359
- Other debts -€10,206
no longer reported in 2025 (was €10,206)
- Tax, wage and social debts -€5,119
down €5,119 (-30.8%), from €16,608 to €11,489
- Trade debts +€3,731
up €3,731 (+1235.3%), from €302 to €4,033
- Gross operating margin -€47,543
down €47,543, from €34,516 to -€13,027
- Taxes -€9,426
down €9,426, from €9,419 to -€7
- Depreciation +€633
up €633 (+259.4%), from €244 to €877
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.
Cash bridge derived
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 | €43,271 | €17,162 | -€26,108 | -60.3% |
| Fixed assets | 21/28 | €3,311 | €2,434 | -€877 | -26.5% |
| Tangible fixed assets | 22/27 | €3,311 | €2,434 | -€877 | -26.5% |
| Plant, machinery and equipment | 23 | €1,037 | €622 | -€415 | -40.0% |
| Furniture and vehicles | 24 | €2,273 | €1,811 | -€462 | -20.3% |
| Current assets | 29/58 | €39,960 | €14,729 | -€25,231 | -63.1% |
| Amounts receivable within one year | 40/41 | €9,213 | €2,135 | -€7,078 | -76.8% |
| Trade receivables | 40 | €9,053 | - | -€9,053 | |
| Other amounts receivable | 41 | €160 | €2,135 | +€1,975 | +1232.7% |
| Cash at bank and in hand | 54/58 | €29,164 | €9,235 | -€19,929 | -68.3% |
| Deferred charges and accrued income | 490/1 | €1,582 | €3,359 | +€1,776 | +112.2% |
| Total equity and liabilities | 10/49 | €43,271 | €17,162 | -€26,108 | -60.3% |
| Equity | 10/15 | €16,154 | €1,641 | -€14,514 | -89.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,154 | -€359 | -€14,514 | |
| Amounts payable | 17/49 | €27,116 | €15,522 | -€11,594 | -42.8% |
| Amounts payable within one year | 42/48 | €27,116 | €15,522 | -€11,594 | -42.8% |
| Trade debts | 44 | €302 | €4,033 | +€3,731 | +1235.3% |
| Suppliers | 440/4 | €302 | €4,033 | +€3,731 | +1235.3% |
| Taxes, remuneration and social security | 45 | €16,608 | €11,489 | -€5,119 | -30.8% |
| Taxes | 450/3 | €16,608 | €11,489 | -€5,119 | -30.8% |
| Other amounts payable | 47/48 | €10,206 | - | -€10,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €877 | +€633 | +259.4% |
| Other operating charges | 640/8 | €698 | €465 | -€232 | -33.3% |
| Gross operating margin | 9900 | €34,516 | -€13,027 | -€47,543 | |
| Operating profit (loss) | 9901 | €33,574 | -€14,369 | -€47,944 | |
| Financial income | 75/76B | €0 | €101 | +€101 | +167750.0% |
| Recurring financial income | 75 | €0 | €101 | +€101 | +167750.0% |
| Financial charges | 65/66B | €1 | €252 | +€251 | +42608.5% |
| Recurring financial charges | 65 | €1 | €252 | +€251 | +42608.5% |
| Profit (loss) for the period before taxes | 9903 | €33,574 | -€14,521 | -€48,095 | |
| Income taxes | 67/77 | €9,419 | -€7 | -€9,426 | |
| Profit (loss) for the period | 9904 | €24,154 | -€14,514 | -€38,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,154 | -€14,514 | -€38,668 |
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 10 October 2026 via checked.be.