BEL'RESIDENCES: 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'RESIDENCES
Largest movements
- Tangible fixed assets -€16,883
down €16,883 (-3.9%), from €434,012 to €417,129
of which Land and buildings: -€13,591
- Profit (loss) carried forward -€9,471
down €9,471 (-14.7%), from -€64,540 to -€74,011
- Other debts -€7,290
down €7,290 (-1.4%), from €523,965 to €516,675
- Gross operating margin +€12,149
up €12,149, from -€2,316 to €9,833
- Other operating charges +€1,828
up €1,828 (+332%), from €551 to €2,379
- Depreciation +€832
up €832 (+5.2%), from €16,051 to €16,883
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 | €464,756 | €447,740 | -€17,016 | -3.7% |
| Fixed assets | 21/28 | €434,012 | €417,129 | -€16,883 | -3.9% |
| Tangible fixed assets | 22/27 | €434,012 | €417,129 | -€16,883 | -3.9% |
| Land and buildings | 22 | €420,013 | €406,422 | -€13,591 | -3.2% |
| Other tangible fixed assets | 26 | €13,999 | €10,707 | -€3,292 | -23.5% |
| Current assets | 29/58 | €30,744 | €30,611 | -€133 | -0.4% |
| Amounts receivable within one year | 40/41 | €1,050 | €158 | -€892 | -85.0% |
| Trade receivables | 40 | €923 | - | -€923 | |
| Other amounts receivable | 41 | €127 | €158 | +€31 | +24.4% |
| Cash at bank and in hand | 54/58 | €29,632 | €30,385 | +€753 | +2.5% |
| Deferred charges and accrued income | 490/1 | €62 | €68 | +€6 | +9.7% |
| Total equity and liabilities | 10/49 | €464,756 | €447,740 | -€17,016 | -3.7% |
| Equity | 10/15 | -€59,540 | -€69,011 | -€9,471 | -15.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,540 | -€74,011 | -€9,471 | -14.7% |
| Amounts payable | 17/49 | €524,296 | €516,751 | -€7,545 | -1.4% |
| Amounts payable within one year | 42/48 | €524,296 | €516,751 | -€7,545 | -1.4% |
| Trade debts | 44 | €159 | €76 | -€83 | -52.2% |
| Suppliers | 440/4 | €159 | €76 | -€83 | -52.2% |
| Taxes, remuneration and social security | 45 | €172 | - | -€172 | |
| Taxes | 450/3 | €172 | - | -€172 | |
| Other amounts payable | 47/48 | €523,965 | €516,675 | -€7,290 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,051 | €16,883 | +€832 | +5.2% |
| Other operating charges | 640/8 | €551 | €2,379 | +€1,828 | +332% |
| Gross operating margin | 9900 | -€2,316 | €9,833 | +€12,149 | |
| Operating profit (loss) | 9901 | -€18,918 | -€9,429 | +€9,489 | +50.2% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,960 | -€9,471 | +€9,489 | +50.0% |
| Profit (loss) for the period | 9904 | -€18,960 | -€9,471 | +€9,489 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,960 | -€9,471 | +€9,489 | +50.0% |
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 31 October 2026 via checked.be.