BEL-AIR: 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.
What changed
BEL-AIR
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,917
2024 · €156+€9,761
Equity
€152,326
2024 · €142,409+€9,917
Cash
€7,715
2024 · €5,998+€1,717
Balance sheet total
€2.4m
2024 · €2.4m-€42,888
Largest movements
Assets
- Tangible fixed assets -€33,866
down €33,866 (-4.9%), from €687,943 to €654,077
of which Land and buildings: -€31,866
Equity and liabilities
- Other debts -€51,720
down €51,720 (-2.3%), from €2.3m to €2.2m
Income statement
- Depreciation -€9,970
down €9,970 (-22.7%), from €43,836 to €33,866
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.
Result 2024
€156
Gross operating margin
-€13
Depreciation
+€9,970
Other operating charges
-€157
Financial income
-€14
Financial charges
-€25
Result 2025
€9,917
raises the resultlowers the result
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.
From operations
+€1,717
Investment
€0
Financing
€0
Cash 2024
€5,998
From operations (derived)
+€1,717
Net result for the year
+€9,917
Depreciation
+€33,866
Stocks and contracts
+€7,680
Receivables within one year
+€3,058
Trade debts
-€409
Tax, wage and social debts
-€676
Other debts
-€51,720
Cash 2025
€7,715
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,430,382 | €2,387,494 | -€42,888 | -1.8% |
| Fixed assets | 21/28 | €687,943 | €654,077 | -€33,866 | -4.9% |
| Tangible fixed assets | 22/27 | €687,943 | €654,077 | -€33,866 | -4.9% |
| Land and buildings | 22 | €674,951 | €643,085 | -€31,866 | -4.7% |
| Furniture and vehicles | 24 | €12,992 | €10,992 | -€2,000 | -15.4% |
| Current assets | 29/58 | €1,742,439 | €1,733,417 | -€9,022 | -0.5% |
| Stocks and contracts in progress | 3 | €1,727,680 | €1,720,000 | -€7,680 | -0.4% |
| Stocks | 30/36 | €1,727,680 | €1,720,000 | -€7,680 | -0.4% |
| Amounts receivable within one year | 40/41 | €5,161 | €2,103 | -€3,058 | -59.3% |
| Trade receivables | 40 | €5,161 | €2,103 | -€3,058 | -59.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,998 | €7,715 | +€1,717 | +28.6% |
| Deferred charges and accrued income | 490/1 | €3,600 | €3,600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,430,382 | €2,387,494 | -€42,888 | -1.8% |
| Equity | 10/15 | €142,409 | €152,326 | +€9,917 | +7.0% |
| Contributions | 10/11 | €177,279 | €177,279 | = | 0.0% |
| Revaluation surpluses | 12 | €545,000 | €545,000 | = | 0.0% |
| Reserves | 13 | €35,181 | €35,181 | = | 0.0% |
| Distributable reserves | 133 | €35,181 | €35,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€615,051 | -€605,134 | +€9,917 | +1.6% |
| Amounts payable | 17/49 | €2,287,973 | €2,235,168 | -€52,805 | -2.3% |
| Amounts payable within one year | 42/48 | €2,287,973 | €2,235,168 | -€52,805 | -2.3% |
| Trade debts | 44 | €409 | - | -€409 | |
| Suppliers | 440/4 | €409 | - | -€409 | |
| Taxes, remuneration and social security | 45 | €955 | €279 | -€676 | -70.8% |
| Taxes | 450/3 | €955 | €279 | -€676 | -70.8% |
| Other amounts payable | 47/48 | €2,286,609 | €2,234,889 | -€51,720 | -2.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,836 | €33,866 | -€9,970 | -22.7% |
| Other operating charges | 640/8 | €4,990 | €5,148 | +€157 | +3.2% |
| Gross operating margin | 9900 | €49,007 | €48,994 | -€13 | 0.0% |
| Operating profit (loss) | 9901 | €181 | €9,981 | +€9,799 | +5,413% |
| Financial income | 75/76B | €19 | €5 | -€14 | -73.4% |
| Recurring financial income | 75 | €19 | €5 | -€14 | -73.4% |
| Financial charges | 65/66B | €44 | €68 | +€25 | +57.3% |
| Recurring financial charges | 65 | €44 | €68 | +€25 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | €156 | €9,917 | +€9,761 | +6,244% |
| Profit (loss) for the period | 9904 | €156 | €9,917 | +€9,761 | +6,244% |
| Profit (loss) for the period to be appropriated | 9905 | €156 | €9,917 | +€9,761 | +6,244% |
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 27 October 2026 via checked.be.