BLUEDEV: what changed
Two fiscal 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.
BLUEDEV
Largest movements
- Cash -€453
down €453 (-76.9%), from €590 to €136
mainly Contributions, distributions and other (-€728) and Trade debts (-€399)
- Receivables within one year -€274
no longer reported in 2025 (was €274)
- Trade debts -€399
no longer reported in 2025 (was €399)
- Profit (loss) carried forward -€328
down €328 (-5.7%), from -€5,736 to -€6,064
- Gross operating margin +€863
up €863, from -€463 to €400
- Financial charges -€153
no longer reported in 2025 (was €153)
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 | €864 | €136 | -€727 | -84.2% |
| Current assets | 29/58 | €864 | €136 | -€727 | -84.2% |
| Amounts receivable within one year | 40/41 | €274 | - | -€274 | |
| Other amounts receivable | 41 | €274 | - | -€274 | |
| Cash at bank and in hand | 54/58 | €590 | €136 | -€453 | -76.9% |
| Total equity and liabilities | 10/49 | €864 | €136 | -€727 | -84.2% |
| Equity | 10/15 | €464 | €136 | -€328 | -70.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,736 | -€6,064 | -€328 | -5.7% |
| Amounts payable | 17/49 | €399 | - | -€399 | |
| Amounts payable within one year | 42/48 | €399 | - | -€399 | |
| Trade debts | 44 | €399 | - | -€399 | |
| Suppliers | 440/4 | €399 | - | -€399 | |
| Non-recurring operating income | 76A | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€463 | €400 | +€863 | |
| Operating profit (loss) | 9901 | -€463 | €400 | +€863 | |
| Financial charges | 65/66B | €153 | - | -€153 | |
| Recurring financial charges | 65 | €153 | - | -€153 | |
| Profit (loss) for the period before taxes | 9903 | -€616 | €400 | +€1,016 | |
| Profit (loss) for the period | 9904 | -€616 | €400 | +€1,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€616 | €400 | +€1,016 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.