BLISS SPA: 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 SPA
Largest movements
- Tangible fixed assets -€21,441
down €21,441 (-11.5%), from €186,605 to €165,164
of which Land and buildings: -€13,939
- Debts after one year -€34,109
down €34,109 (-15.8%), from €215,626 to €181,517
- Current portion of long-term debt +€12,140
up €12,140 (+102.4%), from €11,857 to €23,996
- Profit (loss) carried forward +€4,282
up €4,282 (+0.4%), from -€1.0m to -€1.0m
- Short-term financial debts -€2,321
down €2,321 (-100.0%), from €2,321 to €0
- Other debts -€2,262
down €2,262 (-0.3%), from €843,827 to €841,565
- Gross operating margin +€29,189
up €29,189 (+216.2%), from €13,500 to €42,689
- Depreciation -€18,794
down €18,794 (-41.1%), from €45,698 to €26,904
- Financial charges -€5,893
down €5,893 (-33.9%), from €17,396 to €11,503
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 | €186,655 | €165,254 | -€21,401 | -11.5% |
| Fixed assets | 21/28 | €186,655 | €165,214 | -€21,441 | -11.5% |
| Tangible fixed assets | 22/27 | €186,605 | €165,164 | -€21,441 | -11.5% |
| Land and buildings | 22 | €160,226 | €146,287 | -€13,939 | -8.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €584 | €233 | -€351 | -60.1% |
| Leasing and similar rights | 25 | - | €4,894 | +€4,894 | |
| Other tangible fixed assets | 26 | €25,794 | €13,750 | -€12,044 | -46.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | - | €40 | +€40 | |
| Cash at bank and in hand | 54/58 | - | €40 | +€40 | |
| Total equity and liabilities | 10/49 | €186,655 | €165,254 | -€21,401 | -11.5% |
| Equity | 10/15 | -€886,976 | -€882,693 | +€4,282 | +0.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,036,976 | -€1,032,693 | +€4,282 | +0.4% |
| Amounts payable | 17/49 | €1,073,630 | €1,047,947 | -€25,683 | -2.4% |
| Amounts payable after more than one year | 17 | €215,626 | €181,517 | -€34,109 | -15.8% |
| Financial debts | 170/4 | €215,626 | €181,517 | -€34,109 | -15.8% |
| Amounts payable within one year | 42/48 | €858,004 | €866,430 | +€8,426 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €11,857 | €23,996 | +€12,140 | +102.4% |
| Financial debts | 43 | €2,321 | €0 | -€2,321 | -100.0% |
| Credit institutions | 430/8 | €2,321 | €0 | -€2,321 | -100.0% |
| Trade debts | 44 | - | €869 | +€869 | |
| Suppliers | 440/4 | - | €869 | +€869 | |
| Other amounts payable | 47/48 | €843,827 | €841,565 | -€2,262 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,698 | €26,904 | -€18,794 | -41.1% |
| Gross operating margin | 9900 | €13,500 | €42,689 | +€29,189 | +216.2% |
| Operating profit (loss) | 9901 | -€32,198 | €15,785 | +€47,984 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €17,396 | €11,503 | -€5,893 | -33.9% |
| Recurring financial charges | 65 | €17,396 | €11,503 | -€5,893 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,595 | €4,282 | +€53,877 | |
| Profit (loss) for the period | 9904 | -€49,595 | €4,282 | +€53,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,595 | €4,282 | +€53,877 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.