Blacc Bird: 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.
Blacc Bird
Largest movements
- Tangible fixed assets -€2,012
down €2,012 (-28.6%), from €7,044 to €5,031
- Cash +€1,372
up €1,372 (+17.4%), from €7,891 to €9,263
mainly Depreciation (+€2,012) and Tax, wage and social debts (+€354)
- Other debts -€1,330
down €1,330 (-67.2%), from €1,979 to €649
- Tax, wage and social debts +€354
up €354 (+85.0%), from €417 to €771
- Reserves +€249
up €249 (+1.7%), from €14,607 to €14,856
- Depreciation +€618
up €618 (+44.4%), from €1,394 to €2,012
- Taxes -€227
down €227 (-71.4%), from €318 to €91
- Gross operating margin -€176
down €176 (-5.6%), from €3,138 to €2,962
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.
Cash bridge derived
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 | €18,281 | €17,527 | -€755 | -4.1% |
| Fixed assets | 21/28 | €7,044 | €5,031 | -€2,012 | -28.6% |
| Tangible fixed assets | 22/27 | €7,044 | €5,031 | -€2,012 | -28.6% |
| Plant, machinery and equipment | 23 | €7,044 | €5,031 | -€2,012 | -28.6% |
| Current assets | 29/58 | €11,238 | €12,495 | +€1,258 | +11.2% |
| Amounts receivable within one year | 40/41 | €3,107 | €3,107 | = | 0.0% |
| Trade receivables | 40 | €3,107 | €3,107 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,891 | €9,263 | +€1,372 | +17.4% |
| Deferred charges and accrued income | 490/1 | €240 | €125 | -€114 | -47.7% |
| Total equity and liabilities | 10/49 | €18,281 | €17,527 | -€755 | -4.1% |
| Equity | 10/15 | €15,857 | €16,106 | +€249 | +1.6% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €14,607 | €14,856 | +€249 | +1.7% |
| Distributable reserves | 133 | €14,607 | €14,856 | +€249 | +1.7% |
| Amounts payable | 17/49 | €2,425 | €1,421 | -€1,004 | -41.4% |
| Amounts payable within one year | 42/48 | €2,425 | €1,421 | -€1,004 | -41.4% |
| Trade debts | 44 | €28 | - | -€28 | |
| Suppliers | 440/4 | €28 | - | -€28 | |
| Taxes, remuneration and social security | 45 | €417 | €771 | +€354 | +85.0% |
| Taxes | 450/3 | €417 | €771 | +€354 | +85.0% |
| Other amounts payable | 47/48 | €1,979 | €649 | -€1,330 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,394 | €2,012 | +€618 | +44.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €3,138 | €2,962 | -€176 | -5.6% |
| Operating profit (loss) | 9901 | €1,239 | €430 | -€809 | -65.3% |
| Financial charges | 65/66B | €74 | €90 | +€17 | +22.6% |
| Recurring financial charges | 65 | €74 | €90 | +€17 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €1,166 | €340 | -€825 | -70.8% |
| Income taxes | 67/77 | €318 | €91 | -€227 | -71.4% |
| Profit (loss) for the period | 9904 | €848 | €249 | -€599 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €848 | €249 | -€599 | -70.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.