BEL SALES & CONSULT: what changed
BEL SALES & CONSULT
Largest movements
- Cash +€36,133
up €36,133 (+415%), from €8,711 to €44,844
mainly Receivables within one year (+€28,059) and Net result for the year (+€8,249)
- Receivables within one year -€28,059
down €28,059 (-99.9%), from €28,083 to €23
of which Trade receivables: -€28,083
- Stocks and contracts -€4,005
down €4,005 (-16.4%), from €24,428 to €20,423
- Reserves +€5,249
up €5,249 (+87.5%), from €6,000 to €11,249
- Trade debts -€1,623
down €1,623 (-86.3%), from €1,881 to €258
- Turnover -€208,371
no longer reported in 2025 (was €208,371)
- Purchases and services -€18,928
no longer reported in 2025 (was €18,928)
- Gross operating margin -€4,471
down €4,471 (-23.2%), from €19,243 to €14,772
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,222 | €65,291 | +€4,069 | +6.6% |
| Current assets | 29/58 | €61,222 | €65,291 | +€4,069 | +6.6% |
| Stocks and contracts in progress | 3 | €24,428 | €20,423 | -€4,005 | -16.4% |
| Stocks | 30/36 | €24,428 | €20,423 | -€4,005 | -16.4% |
| Amounts receivable within one year | 40/41 | €28,083 | €23 | -€28,059 | -99.9% |
| Trade receivables | 40 | €28,083 | - | -€28,083 | |
| Other amounts receivable | 41 | - | €23 | +€23 | |
| Cash at bank and in hand | 54/58 | €8,711 | €44,844 | +€36,133 | +415% |
| Total equity and liabilities | 10/49 | €61,222 | €65,291 | +€4,069 | +6.6% |
| Equity | 10/15 | €37,538 | €42,788 | +€5,249 | +14.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €11,249 | +€5,249 | +87.5% |
| Distributable reserves | 133 | €6,000 | €11,249 | +€5,249 | +87.5% |
| Profit (loss) carried forward | 14 | €29,538 | €29,538 | = | 0.0% |
| Amounts payable | 17/49 | €23,684 | €22,503 | -€1,181 | -5.0% |
| Amounts payable within one year | 42/48 | €23,684 | €22,503 | -€1,181 | -5.0% |
| Trade debts | 44 | €1,881 | €258 | -€1,623 | -86.3% |
| Suppliers | 440/4 | €1,881 | €258 | -€1,623 | -86.3% |
| Taxes, remuneration and social security | 45 | €9,902 | €10,041 | +€139 | +1.4% |
| Taxes | 450/3 | €9,902 | €10,041 | +€139 | +1.4% |
| Other amounts payable | 47/48 | €11,901 | €12,204 | +€303 | +2.5% |
| Turnover | 70 | €208,371 | - | -€208,371 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,928 | - | -€18,928 | |
| Other operating charges | 640/8 | €4,643 | €2,606 | -€2,037 | -43.9% |
| Gross operating margin | 9900 | €19,243 | €14,772 | -€4,471 | -23.2% |
| Operating profit (loss) | 9901 | €14,600 | €12,166 | -€2,434 | -16.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €108 | €440 | +€332 | +308% |
| Recurring financial charges | 65 | €108 | €440 | +€332 | +308% |
| Profit (loss) for the period before taxes | 9903 | €14,492 | €11,726 | -€2,766 | -19.1% |
| Income taxes | 67/77 | €4,070 | €3,477 | -€593 | -14.6% |
| Profit (loss) for the period | 9904 | €10,422 | €8,249 | -€2,173 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,422 | €8,249 | -€2,173 | -20.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.