BLUESKY 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.
BLUESKY CONSULT
Largest movements
- Cash -€15,333
down €15,333 (-24.3%), from €63,127 to €47,793
mainly Contributions, distributions and other (-€73,416) and Investment in fixed assets (net) (-€13,031)
- Tangible fixed assets +€5,674
up €5,674 (+13.9%), from €40,764 to €46,438
of which Furniture and vehicles: +€6,835
- Reserves -€8,908
down €8,908 (-43.0%), from €20,707 to €11,799
- Debts after one year -€7,187
down €7,187 (-43.4%), from €16,554 to €9,367
- Tax, wage and social debts +€6,956
up €6,956 (+1,057%), from €658 to €7,614
- Other debts +€2,377
up €2,377 (+4.2%), from €56,739 to €59,116
- Trade debts -€1,833
down €1,833 (-69.9%), from €2,622 to €789
- Gross operating margin +€12,421
up €12,421 (+15.7%), from €79,319 to €91,740
- Depreciation -€4,984
down €4,984 (-40.4%), from €12,342 to €7,358
- Taxes +€4,159
up €4,159 (+30.8%), from €13,498 to €17,658
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 | €105,206 | €96,872 | -€8,334 | -7.9% |
| Fixed assets | 21/28 | €40,764 | €46,438 | +€5,674 | +13.9% |
| Tangible fixed assets | 22/27 | €40,764 | €46,438 | +€5,674 | +13.9% |
| Furniture and vehicles | 24 | €35,095 | €41,930 | +€6,835 | +19.5% |
| Other tangible fixed assets | 26 | €5,669 | €4,508 | -€1,161 | -20.5% |
| Current assets | 29/58 | €64,442 | €50,434 | -€14,008 | -21.7% |
| Amounts receivable within one year | 40/41 | €914 | €1,500 | +€586 | +64.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €914 | €1,500 | +€586 | +64.2% |
| Cash at bank and in hand | 54/58 | €63,127 | €47,793 | -€15,333 | -24.3% |
| Deferred charges and accrued income | 490/1 | €402 | €1,141 | +€739 | +184% |
| Total equity and liabilities | 10/49 | €105,206 | €96,872 | -€8,334 | -7.9% |
| Equity | 10/15 | €21,707 | €12,799 | -€8,908 | -41.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €20,707 | €11,799 | -€8,908 | -43.0% |
| Distributable reserves | 133 | €20,707 | €11,799 | -€8,908 | -43.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,499 | €84,073 | +€574 | +0.7% |
| Amounts payable after more than one year | 17 | €16,554 | €9,367 | -€7,187 | -43.4% |
| Financial debts | 170/4 | €16,554 | €9,367 | -€7,187 | -43.4% |
| Amounts payable within one year | 42/48 | €66,945 | €74,706 | +€7,761 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €6,926 | €7,187 | +€261 | +3.8% |
| Trade debts | 44 | €2,622 | €789 | -€1,833 | -69.9% |
| Suppliers | 440/4 | €2,622 | €789 | -€1,833 | -69.9% |
| Taxes, remuneration and social security | 45 | €658 | €7,614 | +€6,956 | +1,057% |
| Taxes | 450/3 | €658 | €7,614 | +€6,956 | +1,057% |
| Other amounts payable | 47/48 | €56,739 | €59,116 | +€2,377 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,342 | €7,358 | -€4,984 | -40.4% |
| Other operating charges | 640/8 | €962 | €1,292 | +€330 | +34.3% |
| Gross operating margin | 9900 | €79,319 | €91,740 | +€12,421 | +15.7% |
| Operating profit (loss) | 9901 | €66,015 | €83,091 | +€17,076 | +25.9% |
| Financial income | 75/76B | €63 | €169 | +€106 | +169% |
| Recurring financial income | 75 | €63 | €169 | +€106 | +169% |
| Financial charges | 65/66B | €1,137 | €1,094 | -€43 | -3.8% |
| Recurring financial charges | 65 | €1,137 | €1,094 | -€43 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €64,941 | €82,165 | +€17,224 | +26.5% |
| Income taxes | 67/77 | €13,498 | €17,658 | +€4,159 | +30.8% |
| Profit (loss) for the period | 9904 | €51,442 | €64,508 | +€13,065 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,442 | €64,508 | +€13,065 | +25.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.