BLUESTONE SERVICE: 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.
BLUESTONE SERVICE
Largest movements
- Receivables within one year -€296,974
down €296,974 (-59.4%), from €499,787 to €202,813
of which Other amounts receivable: -€207,100
- Current investments -€145,000
down €145,000 (-23.2%), from €625,000 to €480,000
- Other debts -€443,876
down €443,876 (-62.4%), from €710,877 to €267,001
- Profit (loss) carried forward +€121,900
up €121,900 (+61.8%), from €197,092 to €318,992
- Trade debts -€111,997
down €111,997 (-64.2%), from €174,547 to €62,550
- Tax, wage and social debts -€14,953
down €14,953 (-41.0%), from €36,444 to €21,491
of which Taxes: -€14,702
- Gross operating margin -€115,140
down €115,140 (-36.3%), from €317,238 to €202,098
- Taxes +€29,773
up €29,773 (+254%), from €11,702 to €41,475
- Financial income -€20,522
down €20,522 (-49.0%), from €41,856 to €21,334
- Staff costs -€3,968
down €3,968 (-6.8%), from €58,262 to €54,294
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 | €1,140,960 | €692,034 | -€448,926 | -39.3% |
| Current assets | 29/58 | €1,140,960 | €692,034 | -€448,926 | -39.3% |
| Amounts receivable within one year | 40/41 | €499,787 | €202,813 | -€296,974 | -59.4% |
| Trade receivables | 40 | €276,037 | €186,163 | -€89,874 | -32.6% |
| Other amounts receivable | 41 | €223,750 | €16,650 | -€207,100 | -92.6% |
| Current investments | 50/53 | €625,000 | €480,000 | -€145,000 | -23.2% |
| Cash at bank and in hand | 54/58 | €16,086 | €9,167 | -€6,919 | -43.0% |
| Deferred charges and accrued income | 490/1 | €87 | €54 | -€33 | -37.9% |
| Total equity and liabilities | 10/49 | €1,140,960 | €692,034 | -€448,926 | -39.3% |
| Equity | 10/15 | €219,092 | €340,992 | +€121,900 | +55.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,092 | €318,992 | +€121,900 | +61.8% |
| Amounts payable | 17/49 | €921,868 | €351,042 | -€570,826 | -61.9% |
| Amounts payable within one year | 42/48 | €921,868 | €351,042 | -€570,826 | -61.9% |
| Trade debts | 44 | €174,547 | €62,550 | -€111,997 | -64.2% |
| Suppliers | 440/4 | €174,547 | €62,550 | -€111,997 | -64.2% |
| Taxes, remuneration and social security | 45 | €36,444 | €21,491 | -€14,953 | -41.0% |
| Taxes | 450/3 | €34,373 | €19,671 | -€14,702 | -42.8% |
| Remuneration and social security | 454/9 | €2,071 | €1,820 | -€251 | -12.1% |
| Other amounts payable | 47/48 | €710,877 | €267,001 | -€443,876 | -62.4% |
| Remuneration, social security and pensions | 62 | €58,262 | €54,294 | -€3,968 | -6.8% |
| Other operating charges | 640/8 | €3,098 | €4,770 | +€1,672 | +54.0% |
| Gross operating margin | 9900 | €317,238 | €202,098 | -€115,140 | -36.3% |
| Operating profit (loss) | 9901 | €255,878 | €143,034 | -€112,844 | -44.1% |
| Financial income | 75/76B | €41,856 | €21,334 | -€20,522 | -49.0% |
| Recurring financial income | 75 | €41,856 | €21,334 | -€20,522 | -49.0% |
| Financial charges | 65/66B | €925 | €993 | +€68 | +7.4% |
| Recurring financial charges | 65 | €925 | €993 | +€68 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €296,809 | €163,375 | -€133,434 | -45.0% |
| Income taxes | 67/77 | €11,702 | €41,475 | +€29,773 | +254% |
| Profit (loss) for the period | 9904 | €285,107 | €121,900 | -€163,207 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €285,107 | €121,900 | -€163,207 | -57.2% |
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 23 October 2026 via checked.be.