BEL ABRI: 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.
BEL ABRI
Largest movements
- Deferred charges and accrued income -€17,368
down €17,368 (-96.2%), from €18,050 to €682
- Tangible fixed assets -€15,385
down €15,385 (-11.1%), from €139,131 to €123,746
- Cash +€8,300
up €8,300 (+86.7%), from €9,571 to €17,871
mainly Deferred charges and accrued income (+€17,368) and Depreciation (+€15,385)
- Other debts -€27,263
down €27,263 (-17.4%), from €156,548 to €129,286
- Profit (loss) carried forward +€2,805
up €2,805 (+3.5%), from -€80,509 to -€77,704
- Depreciation +€7,026
up €7,026 (+84.1%), from €8,359 to €15,385
- Gross operating margin +€5,127
up €5,127 (+35.1%), from €14,625 to €19,752
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 | €166,876 | €142,422 | -€24,454 | -14.7% |
| Fixed assets | 21/28 | €139,255 | €123,870 | -€15,385 | -11.0% |
| Tangible fixed assets | 22/27 | €139,131 | €123,746 | -€15,385 | -11.1% |
| Land and buildings | 22 | €139,131 | €123,746 | -€15,385 | -11.1% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €27,621 | €18,552 | -€9,068 | -32.8% |
| Cash at bank and in hand | 54/58 | €9,571 | €17,871 | +€8,300 | +86.7% |
| Deferred charges and accrued income | 490/1 | €18,050 | €682 | -€17,368 | -96.2% |
| Total equity and liabilities | 10/49 | €166,876 | €142,422 | -€24,454 | -14.7% |
| Equity | 10/15 | -€16,826 | -€14,021 | +€2,805 | +16.7% |
| Contributions | 10/11 | €48,750 | €48,750 | = | 0.0% |
| Reserves | 13 | €14,933 | €14,933 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,058 | €10,058 | = | 0.0% |
| Distributable reserves | 133 | €4,875 | €4,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,509 | -€77,704 | +€2,805 | +3.5% |
| Amounts payable | 17/49 | €183,702 | €156,443 | -€27,259 | -14.8% |
| Amounts payable after more than one year | 17 | €27,153 | €27,153 | = | 0.0% |
| Financial debts | 170/4 | €27,153 | €27,153 | = | 0.0% |
| Amounts payable within one year | 42/48 | €156,548 | €129,286 | -€27,263 | -17.4% |
| Other amounts payable | 47/48 | €156,548 | €129,286 | -€27,263 | -17.4% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,359 | €15,385 | +€7,026 | +84.1% |
| Other operating charges | 640/8 | €1,571 | €1,499 | -€71 | -4.5% |
| Gross operating margin | 9900 | €14,625 | €19,752 | +€5,127 | +35.1% |
| Operating profit (loss) | 9901 | €4,695 | €2,867 | -€1,828 | -38.9% |
| Financial charges | 65/66B | €82 | €62 | -€20 | -24.5% |
| Recurring financial charges | 65 | €82 | €62 | -€20 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €4,613 | €2,805 | -€1,808 | -39.2% |
| Profit (loss) for the period | 9904 | €4,613 | €2,805 | -€1,808 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,613 | €2,805 | -€1,808 | -39.2% |
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 14 October 2026 via checked.be.