BLUEMINT CONSULTING: 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.
BLUEMINT CONSULTING
Largest movements
- Cash -€14,816
down €14,816 (-9.5%), from €156,200 to €141,384
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€11,107)
- Tangible fixed assets +€5,519
up €5,519 (+262%), from €2,108 to €7,626
of which Furniture and vehicles: +€4,489
- Receivables within one year -€4,778
down €4,778 (-9.8%), from €48,719 to €43,942
of which Trade receivables: -€6,178
- Tax, wage and social debts -€11,107
down €11,107 (-44.5%), from €24,984 to €13,876
- Other debts -€2,762
down €2,762 (-5.3%), from €51,962 to €49,200
- Gross operating margin -€17,292
down €17,292 (-19.5%), from €88,605 to €71,312
- Taxes -€3,434
down €3,434 (-19.1%), from €18,000 to €14,566
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 | €211,019 | €196,931 | -€14,087 | -6.7% |
| Fixed assets | 21/28 | €3,358 | €8,876 | +€5,519 | +164% |
| Tangible fixed assets | 22/27 | €2,108 | €7,626 | +€5,519 | +262% |
| Plant, machinery and equipment | 23 | €851 | €1,881 | +€1,030 | +121% |
| Furniture and vehicles | 24 | €1,257 | €5,745 | +€4,489 | +357% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €207,661 | €188,055 | -€19,606 | -9.4% |
| Amounts receivable within one year | 40/41 | €48,719 | €43,942 | -€4,778 | -9.8% |
| Trade receivables | 40 | €40,319 | €34,141 | -€6,178 | -15.3% |
| Other amounts receivable | 41 | €8,400 | €9,801 | +€1,401 | +16.7% |
| Cash at bank and in hand | 54/58 | €156,200 | €141,384 | -€14,816 | -9.5% |
| Deferred charges and accrued income | 490/1 | €2,742 | €2,729 | -€13 | -0.5% |
| Total equity and liabilities | 10/49 | €211,019 | €196,931 | -€14,087 | -6.7% |
| Equity | 10/15 | €130,112 | €130,190 | +€77 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,652 | €109,730 | +€77 | +0.1% |
| Amounts payable | 17/49 | €80,906 | €66,741 | -€14,165 | -17.5% |
| Amounts payable within one year | 42/48 | €80,906 | €66,741 | -€14,165 | -17.5% |
| Trade debts | 44 | €3,961 | €3,665 | -€295 | -7.5% |
| Suppliers | 440/4 | €3,961 | €3,665 | -€295 | -7.5% |
| Taxes, remuneration and social security | 45 | €24,984 | €13,876 | -€11,107 | -44.5% |
| Taxes | 450/3 | €24,984 | €13,876 | -€11,107 | -44.5% |
| Other amounts payable | 47/48 | €51,962 | €49,200 | -€2,762 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,442 | €1,725 | -€718 | -29.4% |
| Other operating charges | 640/8 | - | €106 | +€106 | |
| Gross operating margin | 9900 | €88,605 | €71,312 | -€17,292 | -19.5% |
| Operating profit (loss) | 9901 | €86,162 | €69,481 | -€16,681 | -19.4% |
| Financial income | 75/76B | €1,447 | €1,323 | -€125 | -8.6% |
| Recurring financial income | 75 | €1,447 | €1,323 | -€125 | -8.6% |
| Financial charges | 65/66B | €6,999 | €6,160 | -€839 | -12.0% |
| Recurring financial charges | 65 | €6,999 | €6,160 | -€839 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €80,610 | €64,643 | -€15,967 | -19.8% |
| Income taxes | 67/77 | €18,000 | €14,566 | -€3,434 | -19.1% |
| Profit (loss) for the period | 9904 | €62,610 | €50,077 | -€12,533 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,610 | €50,077 | -€12,533 | -20.0% |
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 30 October 2026 via checked.be.