BLISS: 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.
BLISS
Largest movements
- Cash +€7,937
up €7,937 (+743%), from €1,068 to €9,006
mainly Net result for the year (+€3,480) and Trade debts (+€2,785)
- Deferred charges and accrued income +€651
new in 2025: €651
- Profit (loss) carried forward +€3,480
up €3,480 (+57.6%), from -€6,045 to -€2,565
- Trade debts +€2,785
up €2,785 (+19.5%), from €14,314 to €17,100
- Other debts +€2,523
new in 2025: €2,523
- Tax, wage and social debts +€308
up €308 (+23.3%), from €1,322 to €1,630
- Gross operating margin +€9,667
up €9,667, from -€4,923 to €4,744
- Depreciation +€149
up €149 (+28.4%), from €523 to €672
- Other operating charges +€143
up €143 (+37.3%), from €384 to €528
- Financial charges -€96
down €96 (-35.0%), from €275 to €179
- Financial income +€54
up €54 (+89.1%), from €61 to €115
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 | €21,441 | €30,271 | +€8,830 | +41.2% |
| Fixed assets | 21/28 | €1,439 | €1,543 | +€104 | +7.2% |
| Tangible fixed assets | 22/27 | €1,439 | €1,543 | +€104 | +7.2% |
| Furniture and vehicles | 24 | €1,439 | €1,543 | +€104 | +7.2% |
| Current assets | 29/58 | €20,002 | €28,727 | +€8,726 | +43.6% |
| Amounts receivable within one year | 40/41 | €18,933 | €19,071 | +€138 | +0.7% |
| Trade receivables | 40 | €17,243 | €14,277 | -€2,966 | -17.2% |
| Other amounts receivable | 41 | €1,691 | €4,794 | +€3,104 | +184% |
| Cash at bank and in hand | 54/58 | €1,068 | €9,006 | +€7,937 | +743% |
| Deferred charges and accrued income | 490/1 | - | €651 | +€651 | |
| Total equity and liabilities | 10/49 | €21,441 | €30,271 | +€8,830 | +41.2% |
| Equity | 10/15 | €4,238 | €7,718 | +€3,480 | +82.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,083 | €4,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,083 | €4,083 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,083 | €4,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,045 | -€2,565 | +€3,480 | +57.6% |
| Amounts payable | 17/49 | €17,203 | €22,552 | +€5,350 | +31.1% |
| Amounts payable within one year | 42/48 | €15,636 | €21,252 | +€5,616 | +35.9% |
| Trade debts | 44 | €14,314 | €17,100 | +€2,785 | +19.5% |
| Suppliers | 440/4 | €14,314 | €17,100 | +€2,785 | +19.5% |
| Taxes, remuneration and social security | 45 | €1,322 | €1,630 | +€308 | +23.3% |
| Taxes | 450/3 | €1,322 | €1,630 | +€308 | +23.3% |
| Other amounts payable | 47/48 | - | €2,523 | +€2,523 | |
| Accrued charges and deferred income | 492/3 | €1,567 | €1,300 | -€267 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €672 | +€149 | +28.4% |
| Other operating charges | 640/8 | €384 | €528 | +€143 | +37.3% |
| Gross operating margin | 9900 | -€4,923 | €4,744 | +€9,667 | |
| Operating profit (loss) | 9901 | -€5,831 | €3,544 | +€9,375 | |
| Financial income | 75/76B | €61 | €115 | +€54 | +89.1% |
| Recurring financial income | 75 | €61 | €115 | +€54 | +89.1% |
| Financial charges | 65/66B | €275 | €179 | -€96 | -35.0% |
| Recurring financial charges | 65 | €275 | €179 | -€96 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,045 | €3,480 | +€9,525 | |
| Profit (loss) for the period | 9904 | -€6,045 | €3,480 | +€9,525 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,045 | €3,480 | +€9,525 |
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 18 October 2026 via checked.be.