BluJay Solutions: what changed
Two fiscal 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.
BluJay Solutions
Largest movements
- Receivables within one year -€249,062
down €249,062 (-76.8%), from €324,506 to €75,444
of which Trade receivables: -€197,191
- Cash -€137,835
down €137,835 (-11.4%), from €1.2m to €1.1m
mainly Accrued charges and deferred income (-€166,538) and Net result for the year (-€121,477)
- Accrued charges and deferred income -€166,538
down €166,538 (-96.1%), from €173,318 to €6,780
- Profit (loss) carried forward -€121,477
down €121,477 (-23.7%), from €511,918 to €390,441
- Other debts -€80,747
down €80,747 (-10.9%), from €737,704 to €656,957
- Tax, wage and social debts -€20,745
down €20,745 (-100.0%), from €20,745 to €0
- Turnover -€1.1m
down €1.1m (-81.7%), from €1.4m to €252,561
- Purchases and services -€828,819
down €828,819 (-65.1%), from €1.3m to €444,907
- Gross operating margin -€300,046
down €300,046, from €107,700 to -€192,346
- Write-downs -€129,957
down €129,957, from €66,279 to -€63,678
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.
Cash bridge derived
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 | €1,538,441 | €1,151,544 | -€386,897 | -25.1% |
| Current assets | 29/58 | €1,538,441 | €1,151,544 | -€386,897 | -25.1% |
| Amounts receivable within one year | 40/41 | €324,506 | €75,444 | -€249,062 | -76.8% |
| Trade receivables | 40 | €226,550 | €29,359 | -€197,191 | -87.0% |
| Other amounts receivable | 41 | €97,956 | €46,085 | -€51,871 | -53.0% |
| Cash at bank and in hand | 54/58 | €1,213,161 | €1,075,326 | -€137,835 | -11.4% |
| Deferred charges and accrued income | 490/1 | €774 | €774 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,538,441 | €1,151,544 | -€386,897 | -25.1% |
| Equity | 10/15 | €599,918 | €478,441 | -€121,477 | -20.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €511,918 | €390,441 | -€121,477 | -23.7% |
| Amounts payable | 17/49 | €938,523 | €673,103 | -€265,420 | -28.3% |
| Amounts payable within one year | 42/48 | €765,205 | €666,323 | -€98,882 | -12.9% |
| Trade debts | 44 | €6,756 | €9,366 | +€2,610 | +38.6% |
| Suppliers | 440/4 | €6,756 | €9,366 | +€2,610 | +38.6% |
| Taxes, remuneration and social security | 45 | €20,745 | €0 | -€20,745 | -100.0% |
| Taxes | 450/3 | €20,745 | €0 | -€20,745 | -100.0% |
| Other amounts payable | 47/48 | €737,704 | €656,957 | -€80,747 | -10.9% |
| Accrued charges and deferred income | 492/3 | €173,318 | €6,780 | -€166,538 | -96.1% |
| Turnover | 70 | €1,381,426 | €252,561 | -€1.1m | -81.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,273,726 | €444,907 | -€828,819 | -65.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €66,279 | -€63,678 | -€129,957 | |
| Other operating charges | 640/8 | €191 | €783 | +€592 | +309.9% |
| Gross operating margin | 9900 | €107,700 | -€192,346 | -€300,046 | |
| Operating profit (loss) | 9901 | €41,230 | -€129,451 | -€170,681 | |
| Financial income | 75/76B | €6,474 | €15,692 | +€9,218 | +142.4% |
| Recurring financial income | 75 | €6,474 | €15,692 | +€9,218 | +142.4% |
| Financial charges | 65/66B | €13,211 | €7,718 | -€5,493 | -41.6% |
| Recurring financial charges | 65 | €13,211 | €7,718 | -€5,493 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €34,493 | -€121,477 | -€155,970 | |
| Income taxes | 67/77 | €9,070 | - | -€9,070 | |
| Profit (loss) for the period | 9904 | €25,423 | -€121,477 | -€146,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,423 | -€121,477 | -€146,900 |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.