BLOPAS: 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.
BLOPAS
Largest movements
- Cash +€19,914
up €19,914 (+121%), from €16,475 to €36,389
mainly Net result for the year (+€16,019) and Tax, wage and social debts (+€4,050)
- Deferred charges and accrued income +€1,310
new in 2025: €1,310
- Reserves +€14,718
new in 2025: €14,718
- Tax, wage and social debts +€4,050
up €4,050 (+220%), from €1,845 to €5,895
- Trade debts +€2,072
up €2,072 (+90.6%), from €2,289 to €4,361
- Profit (loss) carried forward +€1,301
no longer reported in 2025 (was -€1,301)
- Other debts -€560
down €560 (-25.6%), from €2,186 to €1,625
- Taxes +€5,396
up €5,396 (+9,100%), from €59 to €5,455
- Other operating charges +€1,154
up €1,154 (+149%), from €772 to €1,926
- Gross operating margin +€289
up €289 (+1.2%), from €23,288 to €23,577
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 | €17,418 | €38,999 | +€21,581 | +124% |
| Current assets | 29/58 | €17,418 | €38,999 | +€21,581 | +124% |
| Amounts receivable within one year | 40/41 | €943 | €1,300 | +€357 | +37.9% |
| Trade receivables | 40 | €59 | €59 | = | 0.0% |
| Other amounts receivable | 41 | €883 | €1,241 | +€357 | +40.5% |
| Cash at bank and in hand | 54/58 | €16,475 | €36,389 | +€19,914 | +121% |
| Deferred charges and accrued income | 490/1 | - | €1,310 | +€1,310 | |
| Total equity and liabilities | 10/49 | €17,418 | €38,999 | +€21,581 | +124% |
| Equity | 10/15 | €11,099 | €27,118 | +€16,019 | +144% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €14,718 | +€14,718 | |
| Distributable reserves | 133 | - | €14,718 | +€14,718 | |
| Profit (loss) carried forward | 14 | -€1,301 | - | +€1,301 | |
| Amounts payable | 17/49 | €6,319 | €11,881 | +€5,563 | +88.0% |
| Amounts payable within one year | 42/48 | €6,319 | €11,881 | +€5,563 | +88.0% |
| Trade debts | 44 | €2,289 | €4,361 | +€2,072 | +90.6% |
| Suppliers | 440/4 | €2,289 | €4,361 | +€2,072 | +90.6% |
| Taxes, remuneration and social security | 45 | €1,845 | €5,895 | +€4,050 | +220% |
| Taxes | 450/3 | €1,845 | €5,895 | +€4,050 | +220% |
| Other amounts payable | 47/48 | €2,186 | €1,625 | -€560 | -25.6% |
| Non-recurring operating income | 76A | - | €3,620 | +€3,620 | |
| Other operating charges | 640/8 | €772 | €1,926 | +€1,154 | +149% |
| Gross operating margin | 9900 | €23,288 | €23,577 | +€289 | +1.2% |
| Operating profit (loss) | 9901 | €22,516 | €21,651 | -€865 | -3.8% |
| Financial charges | 65/66B | €165 | €177 | +€12 | +7.0% |
| Recurring financial charges | 65 | €165 | €177 | +€12 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €22,351 | €21,474 | -€877 | -3.9% |
| Income taxes | 67/77 | €59 | €5,455 | +€5,396 | +9,100% |
| Profit (loss) for the period | 9904 | €22,292 | €16,019 | -€6,273 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,292 | €16,019 | -€6,273 | -28.1% |
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 13 October 2026 via checked.be.