MR BLUE SKY: 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.
MR BLUE SKY
Largest movements
- Receivables within one year -€3,241
down €3,241 (-6.4%), from €50,275 to €47,034
of which Other amounts receivable: -€3,241
- Cash -€2,007
down €2,007 (-8.5%), from €23,510 to €21,503
mainly Net result for the year (-€6,504) and Trade debts (-€478)
- Intangible fixed assets -€1,314
down €1,314 (-22.3%), from €5,895 to €4,581
- Profit (loss) carried forward -€6,504
down €6,504 (-5.4%), from -€119,350 to -€125,854
- Gross operating margin +€5,383
up €5,383 (+53.2%), from -€10,112 to -€4,729
- Depreciation +€193
up €193 (+12.5%), from €1,541 to €1,733
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 | €81,550 | €74,568 | -€6,982 | -8.6% |
| Fixed assets | 21/28 | €7,764 | €6,031 | -€1,733 | -22.3% |
| Intangible fixed assets | 21 | €5,895 | €4,581 | -€1,314 | -22.3% |
| Tangible fixed assets | 22/27 | €1,870 | €1,450 | -€419 | -22.4% |
| Furniture and vehicles | 24 | €1,870 | €1,450 | -€419 | -22.4% |
| Current assets | 29/58 | €73,785 | €68,537 | -€5,248 | -7.1% |
| Amounts receivable within one year | 40/41 | €50,275 | €47,034 | -€3,241 | -6.4% |
| Trade receivables | 40 | €46,775 | €46,775 | = | 0.0% |
| Other amounts receivable | 41 | €3,500 | €259 | -€3,241 | -92.6% |
| Cash at bank and in hand | 54/58 | €23,510 | €21,503 | -€2,007 | -8.5% |
| Total equity and liabilities | 10/49 | €81,550 | €74,568 | -€6,982 | -8.6% |
| Equity | 10/15 | -€100,750 | -€107,254 | -€6,504 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,350 | -€125,854 | -€6,504 | -5.4% |
| Amounts payable | 17/49 | €182,300 | €181,822 | -€478 | -0.3% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Financial debts | 170/4 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,300 | €41,822 | -€478 | -1.1% |
| Financial debts | 43 | €532 | €532 | = | 0.0% |
| Credit institutions | 430/8 | €532 | €532 | = | 0.0% |
| Trade debts | 44 | €4,220 | €3,742 | -€478 | -11.3% |
| Suppliers | 440/4 | €4,220 | €3,742 | -€478 | -11.3% |
| Other amounts payable | 47/48 | €37,547 | €37,547 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,541 | €1,733 | +€193 | +12.5% |
| Other operating charges | 640/8 | €10 | - | -€10 | |
| Gross operating margin | 9900 | -€10,112 | -€4,729 | +€5,383 | +53.2% |
| Operating profit (loss) | 9901 | -€11,662 | -€6,462 | +€5,200 | +44.6% |
| Financial charges | 65/66B | €54 | €42 | -€12 | -22.0% |
| Recurring financial charges | 65 | €54 | €42 | -€12 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,716 | -€6,504 | +€5,212 | +44.5% |
| Profit (loss) for the period | 9904 | -€11,716 | -€6,504 | +€5,212 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,716 | -€6,504 | +€5,212 | +44.5% |
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 28 October 2026 via checked.be.