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I don't think '<{$xoops_url}>' works in cutom blocks.
I have found a solution, I have set it as a php script and then I echo the html, something like this:
echo '
<div style="display:block;padding:1px;vertical-align:middle;text-align:middle; " class="">
<h1>
<IMG SRC="'.XOOPS_URL.'/images/icons/ico_user.gif" WIDTH=32 HEIGHT=32 ALT="" style="vertical-align:middle;padding-left:10px; background-color:black;">
Hello></h1>
</div>