BLOCS: 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.
BLOCS
Largest movements
- Tangible fixed assets +€21,148
up €21,148 (+359%), from €5,883 to €27,031
of which Furniture and vehicles: +€22,340
- Deferred charges and accrued income -€6,561
down €6,561 (-31.3%), from €20,944 to €14,383
- Receivables within one year +€6,228
up €6,228 (+82.4%), from €7,563 to €13,791
of which Trade receivables: +€4,538
- Cash +€3,316
up €3,316 (+23.9%), from €13,891 to €17,207
mainly Other debts (+€23,563) and Deferred charges and accrued income (+€6,561)
- Other debts +€23,563
up €23,563 (+107%), from €22,053 to €45,616
- Tax, wage and social debts +€1,881
up €1,881 (+24.1%), from €7,806 to €9,686
- Profit (loss) carried forward -€1,739
down €1,739 (-48.0%), from -€3,622 to -€5,361
- Trade debts +€884
up €884 (+78.4%), from €1,128 to €2,012
- Gross operating margin -€10,310
down €10,310 (-53.6%), from €19,248 to €8,937
- Other operating charges -€5,308
down €5,308 (-54.4%), from €9,752 to €4,444
- Taxes -€3,405
down €3,405 (-91.7%), from €3,714 to €309
- Depreciation +€1,818
up €1,818 (+43.1%), from €4,218 to €6,036
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 | €48,281 | €72,413 | +€24,132 | +50.0% |
| Fixed assets | 21/28 | €5,883 | €27,031 | +€21,148 | +359% |
| Tangible fixed assets | 22/27 | €5,883 | €27,031 | +€21,148 | +359% |
| Plant, machinery and equipment | 23 | €2,646 | €1,454 | -€1,191 | -45.0% |
| Furniture and vehicles | 24 | €3,238 | €25,577 | +€22,340 | +690% |
| Current assets | 29/58 | €42,398 | €45,382 | +€2,983 | +7.0% |
| Amounts receivable within one year | 40/41 | €7,563 | €13,791 | +€6,228 | +82.4% |
| Trade receivables | 40 | €7,563 | €12,100 | +€4,538 | +60.0% |
| Other amounts receivable | 41 | - | €1,691 | +€1,691 | |
| Cash at bank and in hand | 54/58 | €13,891 | €17,207 | +€3,316 | +23.9% |
| Deferred charges and accrued income | 490/1 | €20,944 | €14,383 | -€6,561 | -31.3% |
| Total equity and liabilities | 10/49 | €48,281 | €72,413 | +€24,132 | +50.0% |
| Equity | 10/15 | €16,838 | €15,099 | -€1,739 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,622 | -€5,361 | -€1,739 | -48.0% |
| Amounts payable | 17/49 | €31,444 | €57,314 | +€25,870 | +82.3% |
| Amounts payable within one year | 42/48 | €31,444 | €57,314 | +€25,870 | +82.3% |
| Current portion of amounts payable after more than one year | 42 | €457 | - | -€457 | |
| Trade debts | 44 | €1,128 | €2,012 | +€884 | +78.4% |
| Suppliers | 440/4 | €1,128 | €2,012 | +€884 | +78.4% |
| Taxes, remuneration and social security | 45 | €7,806 | €9,686 | +€1,881 | +24.1% |
| Taxes | 450/3 | €7,806 | €9,686 | +€1,881 | +24.1% |
| Other amounts payable | 47/48 | €22,053 | €45,616 | +€23,563 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,218 | €6,036 | +€1,818 | +43.1% |
| Other operating charges | 640/8 | €9,752 | €4,444 | -€5,308 | -54.4% |
| Gross operating margin | 9900 | €19,248 | €8,937 | -€10,310 | -53.6% |
| Operating profit (loss) | 9901 | €5,278 | -€1,542 | -€6,820 | |
| Financial income | 75/76B | - | €162 | +€162 | |
| Recurring financial income | 75 | - | €162 | +€162 | |
| Financial charges | 65/66B | €80 | €49 | -€31 | -38.8% |
| Recurring financial charges | 65 | €80 | €49 | -€31 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €5,198 | -€1,429 | -€6,627 | |
| Income taxes | 67/77 | €3,714 | €309 | -€3,405 | -91.7% |
| Profit (loss) for the period | 9904 | €1,484 | -€1,739 | -€3,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,484 | -€1,739 | -€3,222 |
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 17 October 2026 via checked.be.