Bebé Belle: 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.
Bebé Belle
Largest movements
- Cash +€16,826
up €16,826 (+5,667%), from €297 to €17,123
mainly Net result for the year (+€45,411) and Depreciation (+€3,164)
- Receivables within one year +€3,396
up €3,396 (+250%), from €1,360 to €4,756
- Tangible fixed assets -€1,396
down €1,396 (-7.1%), from €19,635 to €18,238
of which Other tangible fixed assets: -€1,852
- Stocks and contracts +€748
up €748 (+282%), from €265 to €1,013
- Reserves +€22,725
new in 2025: €22,725
- Profit (loss) carried forward +€22,686
up €22,686, from -€22,686 to €0
- Debts after one year -€17,178
down €17,178 (-100%), from €17,178 to €0
- Accrued charges and deferred income -€4,179
down €4,179 (-83.1%), from €5,031 to €852
- Trade debts -€2,655
down €2,655 (-46.3%), from €5,736 to €3,081
- Gross operating margin +€36,782
up €36,782 (+28.9%), from €127,071 to €163,853
- Staff costs +€8,416
up €8,416 (+8.1%), from €103,660 to €112,076
- Taxes +€2,375
new in 2025: €2,375
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 | €23,343 | €42,559 | +€19,216 | +82.3% |
| Fixed assets | 21/28 | €20,986 | €19,588 | -€1,397 | -6.7% |
| Intangible fixed assets | 21 | €1 | €0 | -€1 | -100% |
| Tangible fixed assets | 22/27 | €19,635 | €18,238 | -€1,396 | -7.1% |
| Plant, machinery and equipment | 23 | €887 | €1,901 | +€1,014 | +114% |
| Furniture and vehicles | 24 | €1,043 | €484 | -€558 | -53.5% |
| Other tangible fixed assets | 26 | €17,705 | €15,853 | -€1,852 | -10.5% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €2,358 | €22,971 | +€20,613 | +874% |
| Stocks and contracts in progress | 3 | €265 | €1,013 | +€748 | +282% |
| Stocks | 30/36 | €265 | €1,013 | +€748 | +282% |
| Amounts receivable within one year | 40/41 | €1,360 | €4,756 | +€3,396 | +250% |
| Trade receivables | 40 | €1,360 | €4,756 | +€3,396 | +250% |
| Cash at bank and in hand | 54/58 | €297 | €17,123 | +€16,826 | +5,667% |
| Deferred charges and accrued income | 490/1 | €436 | €79 | -€357 | -82.0% |
| Total equity and liabilities | 10/49 | €23,343 | €42,559 | +€19,216 | +82.3% |
| Equity | 10/15 | -€16,486 | €28,925 | +€45,411 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €22,725 | +€22,725 | |
| Distributable reserves | 133 | - | €22,725 | +€22,725 | |
| Profit (loss) carried forward | 14 | -€22,686 | €0 | +€22,686 | |
| Amounts payable | 17/49 | €39,829 | €13,634 | -€26,195 | -65.8% |
| Amounts payable after more than one year | 17 | €17,178 | €0 | -€17,178 | -100% |
| Other amounts payable | 178/9 | €17,178 | €0 | -€17,178 | -100% |
| Amounts payable within one year | 42/48 | €17,620 | €12,782 | -€4,838 | -27.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,736 | €3,081 | -€2,655 | -46.3% |
| Suppliers | 440/4 | €5,736 | €3,081 | -€2,655 | -46.3% |
| Advances received on contracts in progress | 46 | - | €1,350 | +€1,350 | |
| Taxes, remuneration and social security | 45 | €10,205 | €8,131 | -€2,074 | -20.3% |
| Taxes | 450/3 | - | €2,375 | +€2,375 | |
| Remuneration and social security | 454/9 | €10,205 | €5,756 | -€4,449 | -43.6% |
| Other amounts payable | 47/48 | €1,679 | €220 | -€1,459 | -86.9% |
| Accrued charges and deferred income | 492/3 | €5,031 | €852 | -€4,179 | -83.1% |
| Remuneration, social security and pensions | 62 | €103,660 | €112,076 | +€8,416 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,708 | €3,164 | +€456 | +16.8% |
| Other operating charges | 640/8 | €517 | €515 | -€2 | -0.4% |
| Gross operating margin | 9900 | €127,071 | €163,853 | +€36,782 | +28.9% |
| Operating profit (loss) | 9901 | €20,186 | €48,098 | +€27,912 | +138% |
| Financial income | 75/76B | €5 | €18 | +€13 | +251% |
| Recurring financial income | 75 | €5 | €18 | +€13 | +251% |
| Financial charges | 65/66B | €266 | €330 | +€64 | +24.2% |
| Recurring financial charges | 65 | €266 | €330 | +€64 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €19,925 | €47,786 | +€27,860 | +140% |
| Income taxes | 67/77 | - | €2,375 | +€2,375 | |
| Profit (loss) for the period | 9904 | €19,925 | €45,411 | +€25,485 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €19,925 | €45,411 | +€25,485 | +128% |
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.