Bliss Line: 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.
Bliss Line
Largest movements
- Cash +€9,121
up €9,121 (+78.1%), from €11,676 to €20,797
mainly Net result for the year (+€20,339) and Trade debts (+€3,191)
- Receivables within one year +€4,575
up €4,575 (+81.7%), from €5,602 to €10,178
of which Other amounts receivable: +€4,641
- Deferred charges and accrued income +€2,988
new in 2025: €2,988
- Tangible fixed assets +€1,655
new in 2025: €1,655
- Profit (loss) carried forward +€18,339
up €18,339, from -€6,222 to €12,117
- Other debts -€5,591
down €5,591 (-78.4%), from €7,134 to €1,542
- Trade debts +€3,191
up €3,191 (+46.1%), from €6,919 to €10,109
- Tax, wage and social debts +€2,402
up €2,402 (+34.6%), from €6,947 to €9,349
- Gross operating margin +€34,885
up €34,885, from -€5,415 to €29,470
- Taxes +€4,362
up €4,362 (+13401.2%), from €33 to €4,395
- Other operating charges +€3,263
up €3,263 (+453.4%), from €720 to €3,983
- Depreciation +€378
new in 2025: €378
- Financial charges +€322
up €322 (+591.4%), from €54 to €376
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 | €17,278 | €35,618 | +€18,340 | +106.1% |
| Fixed assets | 21/28 | - | €1,655 | +€1,655 | |
| Tangible fixed assets | 22/27 | - | €1,655 | +€1,655 | |
| Furniture and vehicles | 24 | - | €1,655 | +€1,655 | |
| Current assets | 29/58 | €17,278 | €33,963 | +€16,685 | +96.6% |
| Amounts receivable within one year | 40/41 | €5,602 | €10,178 | +€4,575 | +81.7% |
| Trade receivables | 40 | €5,602 | €5,536 | -€66 | -1.2% |
| Other amounts receivable | 41 | - | €4,641 | +€4,641 | |
| Cash at bank and in hand | 54/58 | €11,676 | €20,797 | +€9,121 | +78.1% |
| Deferred charges and accrued income | 490/1 | - | €2,988 | +€2,988 | |
| Total equity and liabilities | 10/49 | €17,278 | €35,618 | +€18,340 | +106.1% |
| Equity | 10/15 | -€3,722 | €14,617 | +€18,339 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,222 | €12,117 | +€18,339 | |
| Amounts payable | 17/49 | €21,000 | €21,001 | +€2 | 0.0% |
| Amounts payable within one year | 42/48 | €21,000 | €21,001 | +€2 | 0.0% |
| Trade debts | 44 | €6,919 | €10,109 | +€3,191 | +46.1% |
| Suppliers | 440/4 | €6,919 | €10,109 | +€3,191 | +46.1% |
| Taxes, remuneration and social security | 45 | €6,947 | €9,349 | +€2,402 | +34.6% |
| Taxes | 450/3 | €6,947 | €9,349 | +€2,402 | +34.6% |
| Other amounts payable | 47/48 | €7,134 | €1,542 | -€5,591 | -78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €378 | +€378 | |
| Other operating charges | 640/8 | €720 | €3,983 | +€3,263 | +453.4% |
| Gross operating margin | 9900 | -€5,415 | €29,470 | +€34,885 | |
| Operating profit (loss) | 9901 | -€6,135 | €25,109 | +€31,244 | |
| Financial charges | 65/66B | €54 | €376 | +€322 | +591.4% |
| Recurring financial charges | 65 | €54 | €376 | +€322 | +591.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,189 | €24,733 | +€30,923 | |
| Income taxes | 67/77 | €33 | €4,395 | +€4,362 | +13401.2% |
| Profit (loss) for the period | 9904 | -€6,222 | €20,339 | +€26,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,222 | €20,339 | +€26,561 |
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 5 October 2026 via checked.be.