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
- Tangible fixed assets -€166,512
down €166,512 (-4.2%), from €4.0m to €3.8m
of which Land and buildings: -€142,241
- Profit (loss) carried forward -€151,628
down €151,628 (-5.1%), from -€3.0m to -€3.1m
- Gross operating margin -€1,144
down €1,144 (-1.3%), from €85,004 to €83,860
- Depreciation +€1,093
up €1,093 (+0.5%), from €226,402 to €227,494
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 | €4,063,976 | €3,906,769 | -€157,207 | -3.9% |
| Fixed assets | 21/28 | €3,987,814 | €3,821,302 | -€166,512 | -4.2% |
| Tangible fixed assets | 22/27 | €3,987,814 | €3,821,302 | -€166,512 | -4.2% |
| Land and buildings | 22 | €3,963,230 | €3,820,990 | -€142,241 | -3.6% |
| Furniture and vehicles | 24 | €384 | €312 | -€72 | -18.7% |
| Assets under construction and advance payments | 27 | €24,200 | - | -€24,200 | |
| Current assets | 29/58 | €76,162 | €85,467 | +€9,305 | +12.2% |
| Amounts receivable within one year | 40/41 | €31,842 | €71,001 | +€39,159 | +123% |
| Trade receivables | 40 | - | €38,101 | +€38,101 | |
| Other amounts receivable | 41 | €31,842 | €32,900 | +€1,058 | +3.3% |
| Cash at bank and in hand | 54/58 | €36,778 | €3,754 | -€33,023 | -89.8% |
| Deferred charges and accrued income | 490/1 | €7,542 | €10,712 | +€3,170 | +42.0% |
| Total equity and liabilities | 10/49 | €4,063,976 | €3,906,769 | -€157,207 | -3.9% |
| Equity | 10/15 | €1,971,764 | €1,820,136 | -€151,628 | -7.7% |
| Contributions | 10/11 | €4,960,000 | €4,960,000 | = | 0.0% |
| Capital | 10 | €4,960,000 | €4,960,000 | = | 0.0% |
| Issued capital | 100 | €4,960,000 | €4,960,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,988,236 | -€3,139,864 | -€151,628 | -5.1% |
| Amounts payable | 17/49 | €2,092,212 | €2,086,633 | -€5,579 | -0.3% |
| Amounts payable within one year | 42/48 | €2,092,212 | €2,086,633 | -€5,579 | -0.3% |
| Trade debts | 44 | €8,982 | €40,869 | +€31,887 | +355% |
| Suppliers | 440/4 | €8,982 | €40,869 | +€31,887 | +355% |
| Other amounts payable | 47/48 | €2,083,230 | €2,045,764 | -€37,466 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,402 | €227,494 | +€1,093 | +0.5% |
| Other operating charges | 640/8 | €7,594 | €7,638 | +€44 | +0.6% |
| Gross operating margin | 9900 | €85,004 | €83,860 | -€1,144 | -1.3% |
| Operating profit (loss) | 9901 | -€148,991 | -€151,272 | -€2,281 | -1.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €349 | €355 | +€7 | +2.0% |
| Recurring financial charges | 65 | €349 | €355 | +€7 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€149,340 | -€151,628 | -€2,288 | -1.5% |
| Profit (loss) for the period | 9904 | -€149,340 | -€151,628 | -€2,288 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€149,340 | -€151,628 | -€2,288 | -1.5% |
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.