Bel Pommes: 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 Pommes
Largest movements
- Cash +€198,817
up €198,817 (+330.0%), from €60,253 to €259,070
mainly Other debts (+€192,171) and Net result for the year (+€118,766)
- Tangible fixed assets +€80,494
up €80,494 (+177.5%), from €45,349 to €125,843
- Receivables within one year -€71,759
down €71,759 (-41.0%), from €175,160 to €103,401
of which Trade receivables: -€97,028
- Stocks and contracts -€27,757
down €27,757 (-36.8%), from €75,339 to €47,582
- Other debts +€192,171
up €192,171 (+21929.1%), from €876 to €193,048
- Trade debts -€152,560
down €152,560 (-92.8%), from €164,346 to €11,785
- Reserves +€118,766
up €118,766 (+73.6%), from €161,475 to €280,241
- Tax, wage and social debts +€25,191
up €25,191 (+129.8%), from €19,404 to €44,594
of which Taxes: +€25,191
- Gross operating margin +€104,335
up €104,335 (+121.0%), from €86,211 to €190,546
- Taxes +€25,191
up €25,191 (+129.8%), from €19,404 to €44,594
- Depreciation +€11,588
up €11,588 (+95.8%), from €12,093 to €23,681
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.
Cash bridge derived
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 | €356,101 | €539,668 | +€183,567 | +51.5% |
| Fixed assets | 21/28 | €45,349 | €125,843 | +€80,494 | +177.5% |
| Tangible fixed assets | 22/27 | €45,349 | €125,843 | +€80,494 | +177.5% |
| Furniture and vehicles | 24 | €45,349 | €125,843 | +€80,494 | +177.5% |
| Current assets | 29/58 | €310,752 | €413,825 | +€103,073 | +33.2% |
| Stocks and contracts in progress | 3 | €75,339 | €47,582 | -€27,757 | -36.8% |
| Stocks | 30/36 | €75,339 | €47,582 | -€27,757 | -36.8% |
| Amounts receivable within one year | 40/41 | €175,160 | €103,401 | -€71,759 | -41.0% |
| Trade receivables | 40 | €149,202 | €52,175 | -€97,028 | -65.0% |
| Other amounts receivable | 41 | €25,958 | €51,227 | +€25,269 | +97.3% |
| Cash at bank and in hand | 54/58 | €60,253 | €259,070 | +€198,817 | +330.0% |
| Deferred charges and accrued income | 490/1 | - | €3,771 | +€3,771 | |
| Total equity and liabilities | 10/49 | €356,101 | €539,668 | +€183,567 | +51.5% |
| Equity | 10/15 | €171,475 | €290,241 | +€118,766 | +69.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €161,475 | €280,241 | +€118,766 | +73.6% |
| Distributable reserves | 133 | €161,475 | €280,241 | +€118,766 | +73.6% |
| Amounts payable | 17/49 | €184,626 | €249,427 | +€64,801 | +35.1% |
| Amounts payable within one year | 42/48 | €184,626 | €249,427 | +€64,801 | +35.1% |
| Trade debts | 44 | €164,346 | €11,785 | -€152,560 | -92.8% |
| Suppliers | 440/4 | €164,346 | €11,785 | -€152,560 | -92.8% |
| Taxes, remuneration and social security | 45 | €19,404 | €44,594 | +€25,191 | +129.8% |
| Taxes | 450/3 | €19,404 | €44,594 | +€25,191 | +129.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €876 | €193,048 | +€192,171 | +21929.1% |
| Remuneration, social security and pensions | 62 | €1,074 | €937 | -€137 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,093 | €23,681 | +€11,588 | +95.8% |
| Other operating charges | 640/8 | €149 | €2,008 | +€1,859 | +1249.8% |
| Gross operating margin | 9900 | €86,211 | €190,546 | +€104,335 | +121.0% |
| Operating profit (loss) | 9901 | €72,895 | €163,920 | +€91,025 | +124.9% |
| Financial charges | 65/66B | €1,688 | €560 | -€1,128 | -66.8% |
| Recurring financial charges | 65 | €1,688 | €560 | -€1,128 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €71,207 | €163,360 | +€92,153 | +129.4% |
| Income taxes | 67/77 | €19,404 | €44,594 | +€25,191 | +129.8% |
| Profit (loss) for the period | 9904 | €51,803 | €118,766 | +€66,962 | +129.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,803 | €118,766 | +€66,962 | +129.3% |
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 10 October 2026 via checked.be.