Blueteam: 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.
Blueteam
Largest movements
- Cash -€15,535
down €15,535 (-51.5%), from €30,175 to €14,640
mainly Contributions, distributions and other (-€60,967) and Investment in fixed assets (net) (-€16,260)
- Tangible fixed assets +€8,214
up €8,214 (+59.1%), from €13,891 to €22,106
of which Furniture and vehicles: +€13,238
- Receivables within one year +€5,805
up €5,805 (+24.1%), from €24,075 to €29,880
of which Trade receivables: +€4,587
- Current investments -€2,730
down €2,730 (-100%), from €2,730 to €0
- Tax, wage and social debts -€3,123
down €3,123 (-23.2%), from €13,484 to €10,362
- Trade debts -€1,535
down €1,535 (-62.0%), from €2,477 to €942
- Gross operating margin +€17,891
up €17,891 (+22.9%), from €78,273 to €96,164
- Taxes +€8,820
up €8,820 (+59.0%), from €14,961 to €23,782
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,510 | €69,267 | -€4,243 | -5.8% |
| Fixed assets | 21/28 | €13,891 | €22,106 | +€8,214 | +59.1% |
| Tangible fixed assets | 22/27 | €13,891 | €22,106 | +€8,214 | +59.1% |
| Plant, machinery and equipment | 23 | €10,237 | €5,213 | -€5,024 | -49.1% |
| Furniture and vehicles | 24 | €3,655 | €16,893 | +€13,238 | +362% |
| Current assets | 29/58 | €59,619 | €47,162 | -€12,457 | -20.9% |
| Amounts receivable within one year | 40/41 | €24,075 | €29,880 | +€5,805 | +24.1% |
| Trade receivables | 40 | €24,075 | €28,662 | +€4,587 | +19.1% |
| Other amounts receivable | 41 | - | €1,218 | +€1,218 | |
| Current investments | 50/53 | €2,730 | €0 | -€2,730 | -100% |
| Cash at bank and in hand | 54/58 | €30,175 | €14,640 | -€15,535 | -51.5% |
| Deferred charges and accrued income | 490/1 | €2,638 | €2,642 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €73,510 | €69,267 | -€4,243 | -5.8% |
| Equity | 10/15 | €6,000 | €6,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,510 | €63,267 | -€4,243 | -6.3% |
| Amounts payable within one year | 42/48 | €66,895 | €62,178 | -€4,717 | -7.1% |
| Trade debts | 44 | €2,477 | €942 | -€1,535 | -62.0% |
| Suppliers | 440/4 | €2,477 | €942 | -€1,535 | -62.0% |
| Taxes, remuneration and social security | 45 | €13,484 | €10,362 | -€3,123 | -23.2% |
| Taxes | 450/3 | €13,484 | €10,362 | -€3,123 | -23.2% |
| Other amounts payable | 47/48 | €50,934 | €50,874 | -€60 | -0.1% |
| Accrued charges and deferred income | 492/3 | €615 | €1,089 | +€475 | +77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,901 | €8,046 | +€145 | +1.8% |
| Other operating charges | 640/8 | €1,156 | €1,184 | +€27 | +2.4% |
| Gross operating margin | 9900 | €78,273 | €96,164 | +€17,891 | +22.9% |
| Operating profit (loss) | 9901 | €69,216 | €86,934 | +€17,719 | +25.6% |
| Financial income | 75/76B | - | €372 | +€372 | |
| Recurring financial income | 75 | - | €372 | +€372 | |
| Financial charges | 65/66B | €2,731 | €2,558 | -€173 | -6.3% |
| Recurring financial charges | 65 | €2,731 | €2,558 | -€173 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €66,485 | €84,748 | +€18,264 | +27.5% |
| Income taxes | 67/77 | €14,961 | €23,782 | +€8,820 | +59.0% |
| Profit (loss) for the period | 9904 | €51,523 | €60,967 | +€9,443 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,523 | €60,967 | +€9,443 | +18.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.