BLUESVENUES: 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.
BLUESVENUES
Largest movements
- Receivables within one year +€101,446
up €101,446 (+74.2%), from €136,793 to €238,238
of which Other amounts receivable: +€69,418
- Cash +€26,129
up €26,129 (+51.2%), from €51,061 to €77,190
mainly Net result for the year (+€83,083) and Trade debts (+€61,903)
- Tangible fixed assets +€10,960
up €10,960 (+10.2%), from €107,946 to €118,906
of which Plant, machinery and equipment: +€21,908
- Deferred charges and accrued income -€5,411
down €5,411 (-61.3%), from €8,832 to €3,421
- Reserves +€83,000
up €83,000 (+112%), from €73,860 to €156,860
of which Distributable reserves: +€83,000
- Trade debts +€61,903
up €61,903 (+107%), from €57,993 to €119,896
- Current portion of long-term debt -€36,881
no longer reported in 2025 (was €36,881)
- Tax, wage and social debts +€25,944
up €25,944 (+14.3%), from €181,546 to €207,490
of which Remuneration and social security: +€19,174
- Gross operating margin +€268,023
up €268,023 (+53.5%), from €500,992 to €769,016
- Staff costs +€264,101
up €264,101 (+84.7%), from €311,779 to €575,880
- Depreciation +€23,692
up €23,692 (+369%), from €6,424 to €30,116
- Taxes +€15,435
up €15,435 (+61.2%), from €25,204 to €40,639
- Other operating charges +€8,575
up €8,575 (+159%), from €5,407 to €13,981
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 | €362,773 | €499,974 | +€137,201 | +37.8% |
| Fixed assets | 21/28 | €150,696 | €161,656 | +€10,960 | +7.3% |
| Tangible fixed assets | 22/27 | €107,946 | €118,906 | +€10,960 | +10.2% |
| Plant, machinery and equipment | 23 | €25,221 | €47,130 | +€21,908 | +86.9% |
| Furniture and vehicles | 24 | €51,350 | €34,535 | -€16,815 | -32.7% |
| Other tangible fixed assets | 26 | €31,374 | €37,241 | +€5,867 | +18.7% |
| Financial fixed assets | 28 | €42,750 | €42,750 | = | 0.0% |
| Current assets | 29/58 | €212,077 | €338,318 | +€126,241 | +59.5% |
| Stocks and contracts in progress | 3 | €15,391 | €19,468 | +€4,077 | +26.5% |
| Stocks | 30/36 | €15,391 | €19,468 | +€4,077 | +26.5% |
| Amounts receivable within one year | 40/41 | €136,793 | €238,238 | +€101,446 | +74.2% |
| Trade receivables | 40 | €6,017 | €38,045 | +€32,027 | +532% |
| Other amounts receivable | 41 | €130,775 | €200,193 | +€69,418 | +53.1% |
| Cash at bank and in hand | 54/58 | €51,061 | €77,190 | +€26,129 | +51.2% |
| Deferred charges and accrued income | 490/1 | €8,832 | €3,421 | -€5,411 | -61.3% |
| Total equity and liabilities | 10/49 | €362,773 | €499,974 | +€137,201 | +37.8% |
| Equity | 10/15 | €86,352 | €169,435 | +€83,083 | +96.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,860 | €156,860 | +€83,000 | +112% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,000 | €155,000 | +€83,000 | +115% |
| Profit (loss) carried forward | 14 | €92 | €175 | +€83 | +89.8% |
| Amounts payable | 17/49 | €276,420 | €330,538 | +€54,118 | +19.6% |
| Amounts payable within one year | 42/48 | €276,420 | €327,386 | +€50,966 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €36,881 | - | -€36,881 | |
| Trade debts | 44 | €57,993 | €119,896 | +€61,903 | +107% |
| Suppliers | 440/4 | €57,993 | €119,896 | +€61,903 | +107% |
| Taxes, remuneration and social security | 45 | €181,546 | €207,490 | +€25,944 | +14.3% |
| Taxes | 450/3 | €112,935 | €119,704 | +€6,770 | +6.0% |
| Remuneration and social security | 454/9 | €68,612 | €87,786 | +€19,174 | +27.9% |
| Accrued charges and deferred income | 492/3 | - | €3,152 | +€3,152 | |
| Non-recurring operating income | 76A | - | €1,559 | +€1,559 | |
| Remuneration, social security and pensions | 62 | €311,779 | €575,880 | +€264,101 | +84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,424 | €30,116 | +€23,692 | +369% |
| Other operating charges | 640/8 | €5,407 | €13,981 | +€8,575 | +159% |
| Non-recurring operating charges | 66A | - | €719 | +€719 | |
| Gross operating margin | 9900 | €500,992 | €769,016 | +€268,023 | +53.5% |
| Operating profit (loss) | 9901 | €177,383 | €148,320 | -€29,063 | -16.4% |
| Financial income | 75/76B | €3 | €133 | +€130 | +4,075% |
| Recurring financial income | 75 | €3 | €133 | +€130 | +4,075% |
| Financial charges | 65/66B | €30,290 | €24,731 | -€5,559 | -18.4% |
| Recurring financial charges | 65 | €30,290 | €24,731 | -€5,559 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €147,095 | €123,722 | -€23,374 | -15.9% |
| Income taxes | 67/77 | €25,204 | €40,639 | +€15,435 | +61.2% |
| Profit (loss) for the period | 9904 | €121,892 | €83,083 | -€38,809 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €121,892 | €83,083 | -€38,809 | -31.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.