BLIECK SAM: 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.
BLIECK SAM
Largest movements
- Tangible fixed assets -€39,993
down €39,993 (-32.9%), from €121,650 to €81,657
of which Furniture and vehicles: -€33,023
- Receivables within one year +€18,126
up €18,126 (+31.9%), from €56,847 to €74,973
of which Trade receivables: +€24,987
- Cash +€14,706
up €14,706 (+39.2%), from €37,474 to €52,180
mainly Depreciation (+€41,843) and Provisions (+€21,801)
- Stocks and contracts +€5,000
up €5,000 (+200%), from €2,500 to €7,500
- Debts after one year -€24,672
down €24,672 (-23.8%), from €103,853 to €79,182
- Provisions +€21,801
new in 2025: €21,801
- Trade debts -€20,523
down €20,523 (-43.0%), from €47,777 to €27,253
- Reserves +€14,856
up €14,856 (+45.2%), from €32,871 to €47,727
- Other debts +€3,562
up €3,562 (+84.2%), from €4,233 to €7,796
- Gross operating margin +€48,851
up €48,851 (+43.6%), from €112,006 to €160,858
- Staff costs +€33,565
up €33,565 (+129%), from €25,984 to €59,550
- Provisions +€21,801
new in 2025: €21,801
- Financial charges -€8,157
down €8,157 (-64.5%), from €12,643 to €4,486
- Depreciation +€5,423
up €5,423 (+14.9%), from €36,419 to €41,843
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 | €224,801 | €222,242 | -€2,559 | -1.1% |
| Fixed assets | 21/28 | €122,400 | €82,407 | -€39,993 | -32.7% |
| Tangible fixed assets | 22/27 | €121,650 | €81,657 | -€39,993 | -32.9% |
| Plant, machinery and equipment | 23 | €5,312 | €5,473 | +€161 | +3.0% |
| Furniture and vehicles | 24 | €86,470 | €53,447 | -€33,023 | -38.2% |
| Leasing and similar rights | 25 | €28,782 | €21,924 | -€6,858 | -23.8% |
| Other tangible fixed assets | 26 | €1,086 | €814 | -€272 | -25.1% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €102,401 | €139,835 | +€37,433 | +36.6% |
| Stocks and contracts in progress | 3 | €2,500 | €7,500 | +€5,000 | +200% |
| Stocks | 30/36 | €2,500 | €7,500 | +€5,000 | +200% |
| Amounts receivable within one year | 40/41 | €56,847 | €74,973 | +€18,126 | +31.9% |
| Trade receivables | 40 | €48,423 | €73,410 | +€24,987 | +51.6% |
| Other amounts receivable | 41 | €8,423 | €1,563 | -€6,861 | -81.4% |
| Cash at bank and in hand | 54/58 | €37,474 | €52,180 | +€14,706 | +39.2% |
| Deferred charges and accrued income | 490/1 | €5,581 | €5,182 | -€399 | -7.2% |
| Total equity and liabilities | 10/49 | €224,801 | €222,242 | -€2,559 | -1.1% |
| Equity | 10/15 | €39,071 | €53,927 | +€14,856 | +38.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,871 | €47,727 | +€14,856 | +45.2% |
| Distributable reserves | 133 | €32,871 | €47,727 | +€14,856 | +45.2% |
| Provisions and deferred taxes | 16 | - | €21,801 | +€21,801 | |
| Provisions for liabilities and charges | 160/5 | - | €21,801 | +€21,801 | |
| Other liabilities and charges | 164/5 | - | €21,801 | +€21,801 | |
| Amounts payable | 17/49 | €185,730 | €146,514 | -€39,216 | -21.1% |
| Amounts payable after more than one year | 17 | €103,853 | €79,182 | -€24,672 | -23.8% |
| Financial debts | 170/4 | €103,853 | €79,182 | -€24,672 | -23.8% |
| Amounts payable within one year | 42/48 | €81,877 | €67,333 | -€14,544 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €24,083 | €24,672 | +€588 | +2.4% |
| Trade debts | 44 | €47,777 | €27,253 | -€20,523 | -43.0% |
| Suppliers | 440/4 | €47,777 | €27,253 | -€20,523 | -43.0% |
| Taxes, remuneration and social security | 45 | €5,784 | €7,612 | +€1,828 | +31.6% |
| Taxes | 450/3 | €4 | €4,427 | +€4,423 | +117,005% |
| Remuneration and social security | 454/9 | €5,780 | €3,185 | -€2,595 | -44.9% |
| Other amounts payable | 47/48 | €4,233 | €7,796 | +€3,562 | +84.2% |
| Remuneration, social security and pensions | 62 | €25,984 | €59,550 | +€33,565 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,419 | €41,843 | +€5,423 | +14.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €21,801 | +€21,801 | |
| Other operating charges | 640/8 | €3,347 | €4,153 | +€806 | +24.1% |
| Gross operating margin | 9900 | €112,006 | €160,858 | +€48,851 | +43.6% |
| Operating profit (loss) | 9901 | €46,255 | €33,512 | -€12,744 | -27.6% |
| Financial income | 75/76B | €1 | €355 | +€354 | +37,258% |
| Recurring financial income | 75 | €1 | €355 | +€354 | +37,258% |
| Financial charges | 65/66B | €12,643 | €4,486 | -€8,157 | -64.5% |
| Recurring financial charges | 65 | €12,643 | €4,486 | -€8,157 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €33,614 | €29,381 | -€4,233 | -12.6% |
| Income taxes | 67/77 | €9,537 | €8,475 | -€1,063 | -11.1% |
| Profit (loss) for the period | 9904 | €24,076 | €20,906 | -€3,170 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,076 | €20,906 | -€3,170 | -13.2% |
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.