BluePeak Consult: 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.
BluePeak Consult
Largest movements
- Tangible fixed assets +€13,114
up €13,114 (+322%), from €4,070 to €17,183
- Cash -€12,889
down €12,889 (-40.2%), from €32,067 to €19,178
mainly Investment in fixed assets (net) (-€17,485) and Receivables within one year (-€4,040)
- Receivables within one year +€4,040
up €4,040 (+161%), from €2,516 to €6,555
of which Trade receivables: +€4,112
- Profit (loss) carried forward +€4,595
up €4,595 (+27.2%), from €16,899 to €21,494
- Tax, wage and social debts -€2,312
down €2,312 (-49.8%), from €4,643 to €2,331
- Other debts +€1,890
up €1,890 (+14.3%), from €13,171 to €15,061
- Gross operating margin -€4,646
down €4,646 (-25.1%), from €18,541 to €13,895
- Depreciation +€3,621
up €3,621 (+482%), from €751 to €4,372
- Other operating charges +€737
up €737 (+103%), from €719 to €1,456
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 | €39,115 | €43,454 | +€4,339 | +11.1% |
| Fixed assets | 21/28 | €4,070 | €17,183 | +€13,114 | +322% |
| Tangible fixed assets | 22/27 | €4,070 | €17,183 | +€13,114 | +322% |
| Furniture and vehicles | 24 | €4,070 | €17,183 | +€13,114 | +322% |
| Current assets | 29/58 | €35,046 | €26,271 | -€8,775 | -25.0% |
| Amounts receivable within one year | 40/41 | €2,516 | €6,555 | +€4,040 | +161% |
| Trade receivables | 40 | €1,139 | €5,251 | +€4,112 | +361% |
| Other amounts receivable | 41 | €1,377 | €1,304 | -€73 | -5.3% |
| Cash at bank and in hand | 54/58 | €32,067 | €19,178 | -€12,889 | -40.2% |
| Deferred charges and accrued income | 490/1 | €463 | €538 | +€75 | +16.2% |
| Total equity and liabilities | 10/49 | €39,115 | €43,454 | +€4,339 | +11.1% |
| Equity | 10/15 | €18,899 | €23,494 | +€4,595 | +24.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,899 | €21,494 | +€4,595 | +27.2% |
| Amounts payable | 17/49 | €20,217 | €19,961 | -€256 | -1.3% |
| Amounts payable within one year | 42/48 | €20,217 | €19,961 | -€256 | -1.3% |
| Trade debts | 44 | €2,403 | €2,570 | +€167 | +6.9% |
| Suppliers | 440/4 | €2,403 | €2,570 | +€167 | +6.9% |
| Taxes, remuneration and social security | 45 | €4,643 | €2,331 | -€2,312 | -49.8% |
| Taxes | 450/3 | €4,643 | €2,331 | -€2,312 | -49.8% |
| Other amounts payable | 47/48 | €13,171 | €15,061 | +€1,890 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751 | €4,372 | +€3,621 | +482% |
| Other operating charges | 640/8 | €719 | €1,456 | +€737 | +103% |
| Gross operating margin | 9900 | €18,541 | €13,895 | -€4,646 | -25.1% |
| Operating profit (loss) | 9901 | €17,071 | €8,067 | -€9,004 | -52.7% |
| Financial charges | 65/66B | €131 | €73 | -€58 | -44.1% |
| Recurring financial charges | 65 | €131 | €73 | -€58 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €16,940 | €7,994 | -€8,946 | -52.8% |
| Income taxes | 67/77 | €3,413 | €3,399 | -€14 | -0.4% |
| Profit (loss) for the period | 9904 | €13,526 | €4,595 | -€8,932 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,526 | €4,595 | -€8,932 | -66.0% |
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 18 October 2026 via checked.be.