BLOK CONSULTING: 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.
BLOK CONSULTING
Largest movements
- Receivables within one year +€10,744
up €10,744 (+26.2%), from €41,006 to €51,750
of which Other amounts receivable: +€14,610
- Cash +€6,983
up €6,983 (+23.1%), from €30,252 to €37,235
mainly Depreciation (+€20,070) and Net result for the year (+€15,474)
- Receivables after one year -€2,009
down €2,009 (-24.2%), from €8,313 to €6,304
- Other debts +€15,000
new in 2025: €15,000
- Gross operating margin -€45,173
down €45,173 (-54.1%), from €83,465 to €38,292
- Taxes -€13,774
down €13,774 (-97.1%), from €14,191 to €416
- Depreciation +€3,691
up €3,691 (+22.5%), from €16,379 to €20,070
- Financial charges -€1,194
down €1,194 (-34.8%), from €3,433 to €2,239
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 | €147,727 | €161,923 | +€14,196 | +9.6% |
| Fixed assets | 21/28 | €67,717 | €66,316 | -€1,400 | -2.1% |
| Tangible fixed assets | 22/27 | €67,717 | €66,316 | -€1,400 | -2.1% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €27,453 | €25,128 | -€2,325 | -8.5% |
| Other tangible fixed assets | 26 | €40,264 | €41,188 | +€925 | +2.3% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €80,010 | €95,606 | +€15,596 | +19.5% |
| Amounts receivable after more than one year | 29 | €8,313 | €6,304 | -€2,009 | -24.2% |
| Other amounts receivable | 291 | €8,313 | €6,304 | -€2,009 | -24.2% |
| Amounts receivable within one year | 40/41 | €41,006 | €51,750 | +€10,744 | +26.2% |
| Trade receivables | 40 | €23,489 | €19,623 | -€3,865 | -16.5% |
| Other amounts receivable | 41 | €17,517 | €32,127 | +€14,610 | +83.4% |
| Cash at bank and in hand | 54/58 | €30,252 | €37,235 | +€6,983 | +23.1% |
| Deferred charges and accrued income | 490/1 | €440 | €318 | -€122 | -27.8% |
| Total equity and liabilities | 10/49 | €147,727 | €161,923 | +€14,196 | +9.6% |
| Equity | 10/15 | €128,432 | €128,907 | +€474 | +0.4% |
| Reserves | 13 | €82,225 | €82,225 | = | 0.0% |
| Distributable reserves | 133 | €82,225 | €82,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,207 | €46,682 | +€474 | +1.0% |
| Amounts payable | 17/49 | €19,295 | €33,016 | +€13,721 | +71.1% |
| Amounts payable within one year | 42/48 | €19,204 | €33,012 | +€13,808 | +71.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,299 | €5,542 | +€243 | +4.6% |
| Suppliers | 440/4 | €5,299 | €5,542 | +€243 | +4.6% |
| Taxes, remuneration and social security | 45 | €13,905 | €12,471 | -€1,435 | -10.3% |
| Taxes | 450/3 | €13,905 | €12,471 | -€1,435 | -10.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €91 | €4 | -€87 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,379 | €20,070 | +€3,691 | +22.5% |
| Other operating charges | 640/8 | €1,269 | €1,106 | -€163 | -12.8% |
| Gross operating margin | 9900 | €83,465 | €38,292 | -€45,173 | -54.1% |
| Operating profit (loss) | 9901 | €65,818 | €17,116 | -€48,702 | -74.0% |
| Financial income | 75/76B | €862 | €1,013 | +€152 | +17.6% |
| Recurring financial income | 75 | €862 | €1,013 | +€152 | +17.6% |
| Financial charges | 65/66B | €3,433 | €2,239 | -€1,194 | -34.8% |
| Recurring financial charges | 65 | €3,433 | €2,239 | -€1,194 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €63,247 | €15,891 | -€47,356 | -74.9% |
| Income taxes | 67/77 | €14,191 | €416 | -€13,774 | -97.1% |
| Profit (loss) for the period | 9904 | €49,056 | €15,474 | -€33,582 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,056 | €15,474 | -€33,582 | -68.5% |
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 20 October 2026 via checked.be.