Bliss Consultancy: 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 Consultancy
Largest movements
- Receivables within one year -€38,503
down €38,503 (-51.5%), from €74,698 to €36,195
of which Trade receivables: -€21,384
- Tangible fixed assets +€11,433
new in 2025: €11,433
- Cash +€5,288
up €5,288 (+7.4%), from €71,603 to €76,890
mainly Net result for the year (+€51,814) and Receivables within one year (+€38,503)
- Other debts -€55,150
down €55,150 (-73.5%), from €75,000 to €19,850
- Reserves +€51,850
up €51,850 (+2,788%), from €1,860 to €53,710
- Profit (loss) carried forward -€19,886
no longer reported in 2025 (was €19,886)
- Accrued charges and deferred income +€5,760
new in 2025: €5,760
- Tax, wage and social debts -€5,391
down €5,391 (-19.5%), from €27,644 to €22,253
of which Taxes: -€7,622
- Gross operating margin -€10,460
down €10,460 (-13.1%), from €79,831 to €69,371
- Taxes -€1,747
down €1,747 (-10.1%), from €17,368 to €15,621
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 | €146,551 | €124,871 | -€21,680 | -14.8% |
| Fixed assets | 21/28 | €250 | €11,683 | +€11,433 | +4,573% |
| Tangible fixed assets | 22/27 | - | €11,433 | +€11,433 | |
| Other tangible fixed assets | 26 | - | €11,433 | +€11,433 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €146,301 | €113,188 | -€33,113 | -22.6% |
| Amounts receivable within one year | 40/41 | €74,698 | €36,195 | -€38,503 | -51.5% |
| Trade receivables | 40 | €46,174 | €24,790 | -€21,384 | -46.3% |
| Other amounts receivable | 41 | €28,524 | €11,406 | -€17,119 | -60.0% |
| Cash at bank and in hand | 54/58 | €71,603 | €76,890 | +€5,288 | +7.4% |
| Deferred charges and accrued income | 490/1 | - | €102 | +€102 | |
| Total equity and liabilities | 10/49 | €146,551 | €124,871 | -€21,680 | -14.8% |
| Equity | 10/15 | €40,346 | €72,310 | +€31,964 | +79.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €53,710 | +€51,850 | +2,788% |
| Distributable reserves | 133 | €1,860 | €53,710 | +€51,850 | +2,788% |
| Profit (loss) carried forward | 14 | €19,886 | - | -€19,886 | |
| Amounts payable | 17/49 | €106,205 | €52,561 | -€53,644 | -50.5% |
| Amounts payable within one year | 42/48 | €106,205 | €46,801 | -€59,404 | -55.9% |
| Trade debts | 44 | €3,561 | €4,698 | +€1,137 | +31.9% |
| Suppliers | 440/4 | €3,561 | €4,698 | +€1,137 | +31.9% |
| Taxes, remuneration and social security | 45 | €27,644 | €22,253 | -€5,391 | -19.5% |
| Taxes | 450/3 | €27,644 | €20,022 | -€7,622 | -27.6% |
| Remuneration and social security | 454/9 | - | €2,231 | +€2,231 | |
| Other amounts payable | 47/48 | €75,000 | €19,850 | -€55,150 | -73.5% |
| Accrued charges and deferred income | 492/3 | - | €5,760 | +€5,760 | |
| Other operating charges | 640/8 | €2,025 | €1,690 | -€335 | -16.5% |
| Gross operating margin | 9900 | €79,831 | €69,371 | -€10,460 | -13.1% |
| Operating profit (loss) | 9901 | €77,806 | €67,681 | -€10,125 | -13.0% |
| Financial charges | 65/66B | €211 | €247 | +€36 | +17.0% |
| Recurring financial charges | 65 | €211 | €247 | +€36 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €77,595 | €67,434 | -€10,160 | -13.1% |
| Income taxes | 67/77 | €17,368 | €15,621 | -€1,747 | -10.1% |
| Profit (loss) for the period | 9904 | €60,227 | €51,814 | -€8,413 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,227 | €51,814 | -€8,413 | -14.0% |
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 19 October 2026 via checked.be.