A BELLEMANS SPRL: 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.
A BELLEMANS SPRL
Largest movements
- Cash -€9,383
down €9,383 (-85.5%), from €10,970 to €1,587
mainly Stocks and contracts (-€8,545) and Tax, wage and social debts (-€7,592)
- Stocks and contracts +€8,545
new in 2025: €8,545
- Receivables within one year -€5,860
down €5,860 (-19.8%), from €29,577 to €23,717
of which Trade receivables: -€5,260
- Deferred charges and accrued income -€2,363
down €2,363 (-96.0%), from €2,462 to €99
- Tangible fixed assets +€1,392
up €1,392 (+9.9%), from €14,115 to €15,506
of which Furniture and vehicles: +€6,398
- Tax, wage and social debts -€7,592
down €7,592 (-88.4%), from €8,592 to €1,000
of which Taxes: -€8,592
- Profit (loss) carried forward -€3,209
down €3,209 (-11.5%), from €27,785 to €24,577
- Trade debts +€3,131
up €3,131 (+128%), from €2,447 to €5,578
- Financial income +€2,479
up €2,479 (+24,793,300%), from €0 to €2,479
of which Non-recurring financial income: +€2,479
- Depreciation -€1,039
down €1,039 (-14.7%), from €7,047 to €6,008
- Gross operating margin +€639
up €639 (+51.0%), from €1,253 to €1,892
- Other operating charges +€299
up €299 (+36.7%), from €814 to €1,113
- Financial charges -€185
down €185 (-28.7%), from €644 to €459
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 | €58,424 | €50,755 | -€7,670 | -13.1% |
| Fixed assets | 21/28 | €15,415 | €16,806 | +€1,392 | +9.0% |
| Tangible fixed assets | 22/27 | €14,115 | €15,506 | +€1,392 | +9.9% |
| Plant, machinery and equipment | 23 | €13,601 | €8,595 | -€5,006 | -36.8% |
| Furniture and vehicles | 24 | €513 | €6,911 | +€6,398 | +1,246% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €43,010 | €33,948 | -€9,061 | -21.1% |
| Stocks and contracts in progress | 3 | - | €8,545 | +€8,545 | |
| Stocks | 30/36 | - | €8,545 | +€8,545 | |
| Amounts receivable within one year | 40/41 | €29,577 | €23,717 | -€5,860 | -19.8% |
| Trade receivables | 40 | €10,842 | €5,582 | -€5,260 | -48.5% |
| Other amounts receivable | 41 | €18,735 | €18,135 | -€600 | -3.2% |
| Cash at bank and in hand | 54/58 | €10,970 | €1,587 | -€9,383 | -85.5% |
| Deferred charges and accrued income | 490/1 | €2,462 | €99 | -€2,363 | -96.0% |
| Total equity and liabilities | 10/49 | €58,424 | €50,755 | -€7,670 | -13.1% |
| Equity | 10/15 | €47,385 | €44,177 | -€3,209 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,785 | €24,577 | -€3,209 | -11.5% |
| Amounts payable | 17/49 | €11,039 | €6,578 | -€4,461 | -40.4% |
| Amounts payable within one year | 42/48 | €11,039 | €6,578 | -€4,461 | -40.4% |
| Trade debts | 44 | €2,447 | €5,578 | +€3,131 | +128% |
| Suppliers | 440/4 | €2,447 | €5,578 | +€3,131 | +128% |
| Taxes, remuneration and social security | 45 | €8,592 | €1,000 | -€7,592 | -88.4% |
| Taxes | 450/3 | €8,592 | - | -€8,592 | |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,047 | €6,008 | -€1,039 | -14.7% |
| Other operating charges | 640/8 | €814 | €1,113 | +€299 | +36.7% |
| Gross operating margin | 9900 | €1,253 | €1,892 | +€639 | +51.0% |
| Operating profit (loss) | 9901 | -€6,608 | -€5,229 | +€1,379 | +20.9% |
| Financial income | 75/76B | €0 | €2,479 | +€2,479 | +24,793,300% |
| Recurring financial income | 75 | €0 | €2,479 | +€2,479 | +24,793,300% |
| Non-recurring financial income | 76B | - | €2,479 | +€2,479 | |
| Financial charges | 65/66B | €644 | €459 | -€185 | -28.7% |
| Recurring financial charges | 65 | €644 | €459 | -€185 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,252 | -€3,209 | +€4,043 | +55.8% |
| Profit (loss) for the period | 9904 | -€7,252 | -€3,209 | +€4,043 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,252 | -€3,209 | +€4,043 | +55.8% |
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 28 October 2026 via checked.be.