BlueChest Smart Solutions: 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.
BlueChest Smart Solutions
Largest movements
- Cash +€39,636
up €39,636 (+25.5%), from €155,265 to €194,901
mainly Other debts (+€188,353) and Net result for the year (+€42,016)
- Receivables within one year -€5,277
down €5,277 (-15.7%), from €33,552 to €28,275
of which Trade receivables: -€6,055
- Other debts +€188,353
new in 2025: €188,353
- Profit (loss) carried forward -€179,554
no longer reported in 2025 (was €179,554)
- Tax, wage and social debts +€26,476
up €26,476 (+386%), from €6,853 to €33,329
- Gross operating margin -€14,963
down €14,963 (-21.0%), from €71,131 to €56,167
- Taxes -€2,513
down €2,513 (-17.2%), from €14,607 to €12,094
- Financial charges -€796
down €796 (-38.8%), from €2,051 to €1,255
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 | €190,270 | €224,840 | +€34,570 | +18.2% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €189,820 | €224,390 | +€34,570 | +18.2% |
| Amounts receivable within one year | 40/41 | €33,552 | €28,275 | -€5,277 | -15.7% |
| Trade receivables | 40 | €33,159 | €27,104 | -€6,055 | -18.3% |
| Other amounts receivable | 41 | €393 | €1,171 | +€778 | +198% |
| Cash at bank and in hand | 54/58 | €155,265 | €194,901 | +€39,636 | +25.5% |
| Deferred charges and accrued income | 490/1 | €1,003 | €1,213 | +€210 | +20.9% |
| Total equity and liabilities | 10/49 | €190,270 | €224,840 | +€34,570 | +18.2% |
| Equity | 10/15 | €182,554 | €3,000 | -€179,554 | -98.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,554 | - | -€179,554 | |
| Amounts payable | 17/49 | €7,716 | €221,840 | +€214,123 | +2,775% |
| Amounts payable within one year | 42/48 | €7,716 | €221,840 | +€214,123 | +2,775% |
| Trade debts | 44 | €863 | €157 | -€706 | -81.8% |
| Suppliers | 440/4 | €863 | €157 | -€706 | -81.8% |
| Taxes, remuneration and social security | 45 | €6,853 | €33,329 | +€26,476 | +386% |
| Taxes | 450/3 | €6,853 | €33,329 | +€26,476 | +386% |
| Other amounts payable | 47/48 | - | €188,353 | +€188,353 | |
| Other operating charges | 640/8 | €781 | €803 | +€21 | +2.7% |
| Gross operating margin | 9900 | €71,131 | €56,167 | -€14,963 | -21.0% |
| Operating profit (loss) | 9901 | €70,349 | €55,365 | -€14,984 | -21.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,051 | €1,255 | -€796 | -38.8% |
| Recurring financial charges | 65 | €2,051 | €1,255 | -€796 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €68,298 | €54,110 | -€14,189 | -20.8% |
| Income taxes | 67/77 | €14,607 | €12,094 | -€2,513 | -17.2% |
| Profit (loss) for the period | 9904 | €53,691 | €42,016 | -€11,675 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,691 | €42,016 | -€11,675 | -21.7% |
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 23 October 2026 via checked.be.