BLOCAL: 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.
BLOCAL
Largest movements
- Tangible fixed assets -€7,743
down €7,743 (-51.3%), from €15,097 to €7,355
- Deferred charges and accrued income -€931
down €931 (-27.1%), from €3,438 to €2,507
- Cash +€613
up €613 (+12.1%), from €5,061 to €5,674
mainly Depreciation (+€8,029) and Trade debts (+€1,537)
- Profit (loss) carried forward -€6,104
down €6,104 (-78.5%), from €7,777 to €1,674
- Current portion of long-term debt -€1,920
down €1,920 (-66.2%), from €2,902 to €981
- Trade debts +€1,537
up €1,537 (+288%), from €534 to €2,071
- Debts after one year -€981
no longer reported in 2025 (was €981)
- Tax, wage and social debts -€805
down €805 (-16.6%), from €4,840 to €4,034
of which Remuneration and social security: -€409
- Gross operating margin -€6,096
down €6,096 (-56.8%), from €10,740 to €4,644
- Other operating charges +€309
up €309 (+74.3%), from €415 to €724
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 | €33,620 | €25,346 | -€8,274 | -24.6% |
| Formation expenses | 20 | €1,145 | €859 | -€286 | -25.0% |
| Fixed assets | 21/28 | €15,147 | €7,404 | -€7,743 | -51.1% |
| Tangible fixed assets | 22/27 | €15,097 | €7,355 | -€7,743 | -51.3% |
| Furniture and vehicles | 24 | €15,097 | €7,355 | -€7,743 | -51.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €17,328 | €17,084 | -€245 | -1.4% |
| Amounts receivable within one year | 40/41 | €8,829 | €8,902 | +€73 | +0.8% |
| Trade receivables | 40 | €8,829 | €8,902 | +€73 | +0.8% |
| Cash at bank and in hand | 54/58 | €5,061 | €5,674 | +€613 | +12.1% |
| Deferred charges and accrued income | 490/1 | €3,438 | €2,507 | -€931 | -27.1% |
| Total equity and liabilities | 10/49 | €33,620 | €25,346 | -€8,274 | -24.6% |
| Equity | 10/15 | €24,363 | €18,259 | -€6,104 | -25.1% |
| Contributions | 10/11 | €16,212 | €16,212 | = | 0.0% |
| Capital | 10 | €16,212 | €16,212 | = | 0.0% |
| Issued capital | 100 | €16,212 | €16,212 | = | 0.0% |
| Reserves | 13 | €374 | €374 | = | 0.0% |
| Non-distributable reserves | 130/1 | €374 | €374 | = | 0.0% |
| Legal reserve | 130 | €374 | €374 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,777 | €1,674 | -€6,104 | -78.5% |
| Amounts payable | 17/49 | €9,257 | €7,087 | -€2,170 | -23.4% |
| Amounts payable after more than one year | 17 | €981 | - | -€981 | |
| Financial debts | 170/4 | €981 | - | -€981 | |
| Amounts payable within one year | 42/48 | €8,275 | €7,087 | -€1,188 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €2,902 | €981 | -€1,920 | -66.2% |
| Trade debts | 44 | €534 | €2,071 | +€1,537 | +288% |
| Suppliers | 440/4 | €534 | €2,071 | +€1,537 | +288% |
| Taxes, remuneration and social security | 45 | €4,840 | €4,034 | -€805 | -16.6% |
| Taxes | 450/3 | €1,831 | €1,434 | -€397 | -21.7% |
| Remuneration and social security | 454/9 | €3,009 | €2,600 | -€409 | -13.6% |
| Remuneration, social security and pensions | 62 | €50 | -€33 | -€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,014 | €8,029 | +€15 | +0.2% |
| Other operating charges | 640/8 | €415 | €724 | +€309 | +74.3% |
| Gross operating margin | 9900 | €10,740 | €4,644 | -€6,096 | -56.8% |
| Operating profit (loss) | 9901 | €2,260 | -€4,076 | -€6,336 | |
| Financial charges | 65/66B | €151 | €93 | -€58 | -38.3% |
| Recurring financial charges | 65 | €151 | €93 | -€58 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €2,109 | -€4,169 | -€6,278 | |
| Income taxes | 67/77 | €1,977 | €1,935 | -€42 | -2.1% |
| Profit (loss) for the period | 9904 | €133 | -€6,104 | -€6,236 | |
| Profit (loss) for the period to be appropriated | 9905 | €133 | -€6,104 | -€6,236 |
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 13 October 2026 via checked.be.