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Bluedot: 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.

What changed

Bluedot

BE 0757.805.570
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€252,631
2024 · €230,561+€22,070
Equity
€262,631
2024 · €240,561+€22,070
Cash
€251,673
2024 · €229,273+€22,400
Balance sheet total
€388,264
2024 · €741,698-€353,434

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€347,788

    down €347,788 (-82.4%), from €421,898 to €74,111

    of which Other amounts receivable: -€386,221

  • Tangible fixed assets -€28,048

    down €28,048 (-31.4%), from €89,298 to €61,249

    of which Furniture and vehicles: -€26,036

  • Cash +€22,400

    up €22,400 (+9.8%), from €229,273 to €251,673

    mainly Receivables within one year (+€347,788) and Net result for the year (+€252,631)

Equity and liabilities
  • Other debts -€299,664

    down €299,664 (-75.3%), from €397,920 to €98,256

  • Profit (loss) carried forward +€252,631

    new in 2025: €252,631

  • Reserves -€230,561

    no longer reported in 2025 (was €230,561)

  • Tax, wage and social debts -€75,488

    down €75,488 (-74.0%), from €102,074 to €26,586

Income statement
  • Gross operating margin +€41,355

    up €41,355 (+12.7%), from €326,284 to €367,639

  • Financial income -€16,078

    no longer reported in 2025 (was €16,078)

  • Taxes +€4,514

    up €4,514 (+6.0%), from €75,468 to €79,983

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €230,561
Gross operating margin +€41,355
Depreciation -€49
Other operating charges +€1,139
Financial income -€16,078
Financial charges +€217
Taxes -€4,514
Result 2025 €252,631

Cash bridge derived

cash 2024 to 2025

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.

From operations +€258,130
Investment -€5,169
Financing -€230,561
Cash 2024 €229,273
Net result for the year +€252,631
Depreciation +€33,217
Receivables within one year +€347,788
Smaller working-capital items -€354
Tax, wage and social debts -€75,488
Other debts -€299,664
Investment in fixed assets (net) -€5,169
Contributions, distributions and other -€230,561
Cash 2025 €251,673
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €741,698 €388,264 -€353,434 -47.7%
Fixed assets 21/28 €89,298 €61,249 -€28,048 -31.4%
Tangible fixed assets 22/27 €89,298 €61,249 -€28,048 -31.4%
Land and buildings 22 €47,116 €45,319 -€1,797 -3.8%
Plant, machinery and equipment 23 €490 €275 -€215 -43.8%
Furniture and vehicles 24 €41,691 €15,655 -€26,036 -62.4%
Current assets 29/58 €652,400 €327,015 -€325,386 -49.9%
Amounts receivable within one year 40/41 €421,898 €74,111 -€347,788 -82.4%
Trade receivables 40 €33,160 €71,593 +€38,433 +115.9%
Other amounts receivable 41 €388,738 €2,517 -€386,221 -99.4%
Cash at bank and in hand 54/58 €229,273 €251,673 +€22,400 +9.8%
Deferred charges and accrued income 490/1 €1,229 €1,231 +€2 +0.1%
Total equity and liabilities 10/49 €741,698 €388,264 -€353,434 -47.7%
Equity 10/15 €240,561 €262,631 +€22,070 +9.2%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €230,561 - -€230,561
Distributable reserves 133 €230,561 - -€230,561
Profit (loss) carried forward 14 - €252,631 +€252,631
Amounts payable 17/49 €501,137 €125,633 -€375,504 -74.9%
Amounts payable within one year 42/48 €501,137 €125,633 -€375,504 -74.9%
Trade debts 44 €1,143 €791 -€352 -30.8%
Suppliers 440/4 €1,143 €791 -€352 -30.8%
Taxes, remuneration and social security 45 €102,074 €26,586 -€75,488 -74.0%
Taxes 450/3 €102,074 €26,586 -€75,488 -74.0%
Other amounts payable 47/48 €397,920 €98,256 -€299,664 -75.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €33,169 €33,217 +€49 +0.1%
Other operating charges 640/8 €2,854 €1,715 -€1,139 -39.9%
Gross operating margin 9900 €326,284 €367,639 +€41,355 +12.7%
Operating profit (loss) 9901 €290,262 €332,706 +€42,445 +14.6%
Financial income 75/76B €16,078 - -€16,078
Recurring financial income 75 €16,078 - -€16,078
Financial charges 65/66B €310 €93 -€217 -70.1%
Recurring financial charges 65 €310 €93 -€217 -70.1%
Profit (loss) for the period before taxes 9903 €306,029 €332,613 +€26,584 +8.7%
Income taxes 67/77 €75,468 €79,983 +€4,514 +6.0%
Profit (loss) for the period 9904 €230,561 €252,631 +€22,070 +9.6%
Profit (loss) for the period to be appropriated 9905 €230,561 €252,631 +€22,070 +9.6%

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 30 September 2026 via checked.be.