BLISS POINT: 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 POINT
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€81,253
down €81,253 (-58.0%), from €140,070 to €58,817
mainly Current investments (-€150,000) and Investment in fixed assets (net) (-€7,785)
- Tangible fixed assets +€3,990
up €3,990 (+28.1%), from €14,214 to €18,204
of which Furniture and vehicles: +€2,734
- Reserves +€65,772
up €65,772 (+39.4%), from €166,840 to €232,612
of which Distributable reserves: +€65,772
- Trade debts +€5,533
up €5,533 (+515%), from €1,074 to €6,608
- Other debts +€3,511
up €3,511 (+39.7%), from €8,853 to €12,364
- Financial income -€1,539
down €1,539 (-76.6%), from €2,009 to €470
- Other operating charges +€1,351
up €1,351 (+246%), from €549 to €1,900
- Depreciation +€1,242
up €1,242 (+48.7%), from €2,553 to €3,795
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 | €195,402 | €270,232 | +€74,830 | +38.3% |
| Fixed assets | 21/28 | €14,214 | €18,204 | +€3,990 | +28.1% |
| Tangible fixed assets | 22/27 | €14,214 | €18,204 | +€3,990 | +28.1% |
| Plant, machinery and equipment | 23 | €1,558 | €2,814 | +€1,256 | +80.6% |
| Furniture and vehicles | 24 | €12,656 | €15,390 | +€2,734 | +21.6% |
| Current assets | 29/58 | €181,189 | €252,029 | +€70,840 | +39.1% |
| Amounts receivable within one year | 40/41 | €38,664 | €39,927 | +€1,263 | +3.3% |
| Trade receivables | 40 | €23,094 | €24,232 | +€1,138 | +4.9% |
| Other amounts receivable | 41 | €15,570 | €15,695 | +€125 | +0.8% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €140,070 | €58,817 | -€81,253 | -58.0% |
| Deferred charges and accrued income | 490/1 | €2,455 | €3,285 | +€830 | +33.8% |
| Total equity and liabilities | 10/49 | €195,402 | €270,232 | +€74,830 | +38.3% |
| Equity | 10/15 | €185,440 | €251,212 | +€65,772 | +35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,840 | €232,612 | +€65,772 | +39.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €164,980 | €230,752 | +€65,772 | +39.9% |
| Amounts payable | 17/49 | €9,962 | €19,020 | +€9,058 | +90.9% |
| Amounts payable within one year | 42/48 | €9,962 | €19,020 | +€9,058 | +90.9% |
| Trade debts | 44 | €1,074 | €6,608 | +€5,533 | +515% |
| Suppliers | 440/4 | €1,074 | €6,608 | +€5,533 | +515% |
| Taxes, remuneration and social security | 45 | €35 | €49 | +€14 | +40.1% |
| Taxes | 450/3 | €35 | €49 | +€14 | +40.1% |
| Other amounts payable | 47/48 | €8,853 | €12,364 | +€3,511 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,553 | €3,795 | +€1,242 | +48.7% |
| Other operating charges | 640/8 | €549 | €1,900 | +€1,351 | +246% |
| Gross operating margin | 9900 | €91,157 | €91,816 | +€660 | +0.7% |
| Operating profit (loss) | 9901 | €88,055 | €86,122 | -€1,933 | -2.2% |
| Financial income | 75/76B | €2,009 | €470 | -€1,539 | -76.6% |
| Recurring financial income | 75 | €2,009 | €470 | -€1,539 | -76.6% |
| Financial charges | 65/66B | €2,606 | €2,294 | -€312 | -12.0% |
| Recurring financial charges | 65 | €2,606 | €2,294 | -€312 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €87,459 | €84,299 | -€3,160 | -3.6% |
| Income taxes | 67/77 | €18,706 | €18,527 | -€179 | -1.0% |
| Profit (loss) for the period | 9904 | €68,753 | €65,772 | -€2,981 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,753 | €65,772 | -€2,981 | -4.3% |
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 16 October 2026 via checked.be.