BlueConsult: 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.
BlueConsult
Largest movements
- Receivables within one year -€9,448
down €9,448 (-92.3%), from €10,241 to €793
- Cash -€5,728
down €5,728 (-76.2%), from €7,520 to €1,792
mainly Net result for the year (-€28,878) and Deferred charges and accrued income (-€335)
- Intangible fixed assets -€1,250
down €1,250 (-25.0%), from €5,000 to €3,750
- Tangible fixed assets -€959
down €959 (-72.7%), from €1,318 to €359
- Deferred charges and accrued income +€335
new in 2025: €335
- Profit (loss) carried forward -€28,878
down €28,878, from €276 to -€28,602
- Other debts +€11,481
up €11,481 (+590.5%), from €1,944 to €13,425
- Trade debts +€351
up €351 (+58.8%), from €597 to €949
- Gross operating margin -€38,335
down €38,335, from €12,791 to -€25,544
- Taxes -€2,536
down €2,536 (-86.1%), from €2,946 to €410
- Depreciation -€914
down €914 (-29.3%), from €3,123 to €2,209
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 | €24,079 | €7,029 | -€17,049 | -70.8% |
| Fixed assets | 21/28 | €6,318 | €4,109 | -€2,209 | -35.0% |
| Intangible fixed assets | 21 | €5,000 | €3,750 | -€1,250 | -25.0% |
| Tangible fixed assets | 22/27 | €1,318 | €359 | -€959 | -72.7% |
| Furniture and vehicles | 24 | €1,318 | €359 | -€959 | -72.7% |
| Current assets | 29/58 | €17,761 | €2,920 | -€14,841 | -83.6% |
| Amounts receivable within one year | 40/41 | €10,241 | €793 | -€9,448 | -92.3% |
| Trade receivables | 40 | €10,241 | €793 | -€9,448 | -92.3% |
| Cash at bank and in hand | 54/58 | €7,520 | €1,792 | -€5,728 | -76.2% |
| Deferred charges and accrued income | 490/1 | - | €335 | +€335 | |
| Total equity and liabilities | 10/49 | €24,079 | €7,029 | -€17,049 | -70.8% |
| Equity | 10/15 | €20,736 | -€8,142 | -€28,878 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276 | -€28,602 | -€28,878 | |
| Amounts payable | 17/49 | €3,343 | €15,171 | +€11,829 | +353.8% |
| Amounts payable within one year | 42/48 | €3,343 | €15,171 | +€11,829 | +353.8% |
| Trade debts | 44 | €597 | €949 | +€351 | +58.8% |
| Suppliers | 440/4 | €597 | €949 | +€351 | +58.8% |
| Taxes, remuneration and social security | 45 | €802 | €797 | -€4 | -0.5% |
| Taxes | 450/3 | €802 | €797 | -€4 | -0.5% |
| Other amounts payable | 47/48 | €1,944 | €13,425 | +€11,481 | +590.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,123 | €2,209 | -€914 | -29.3% |
| Other operating charges | 640/8 | €667 | €691 | +€25 | +3.7% |
| Gross operating margin | 9900 | €12,791 | -€25,544 | -€38,335 | |
| Operating profit (loss) | 9901 | €9,002 | -€28,444 | -€37,446 | |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,978 | -€28,468 | -€37,446 | |
| Income taxes | 67/77 | €2,946 | €410 | -€2,536 | -86.1% |
| Profit (loss) for the period | 9904 | €6,032 | -€28,878 | -€34,910 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,032 | -€28,878 | -€34,910 |
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 9 October 2026 via checked.be.