BEL88: what changed
Two fiscal 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.
BEL88
Largest movements
- Cash +€146,520
up €146,520 (+869.8%), from €16,846 to €163,366
mainly Debts after one year (+€149,901) and Trade debts (+€143)
- Debts after one year +€149,901
up €149,901 (+89.5%), from €167,500 to €317,401
- Profit (loss) carried forward -€3,525
down €3,525 (-57.1%), from €6,173 to €2,648
- Financial income -€17,913
no longer reported in 2024 (was €17,913)
- Gross operating margin +€1,744
up €1,744 (+34.0%), from -€5,133 to -€3,390
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,846 | €336,366 | +€146,520 | +77.2% |
| Fixed assets | 21/28 | €173,000 | €173,000 | = | 0.0% |
| Financial fixed assets | 28 | €173,000 | €173,000 | = | 0.0% |
| Current assets | 29/58 | €16,846 | €163,366 | +€146,520 | +869.8% |
| Cash at bank and in hand | 54/58 | €16,846 | €163,366 | +€146,520 | +869.8% |
| Total equity and liabilities | 10/49 | €189,846 | €336,366 | +€146,520 | +77.2% |
| Equity | 10/15 | €16,173 | €12,648 | -€3,525 | -21.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,173 | €2,648 | -€3,525 | -57.1% |
| Amounts payable | 17/49 | €173,673 | €323,718 | +€150,045 | +86.4% |
| Amounts payable after more than one year | 17 | €167,500 | €317,401 | +€149,901 | +89.5% |
| Other amounts payable | 178/9 | €167,500 | €317,401 | +€149,901 | +89.5% |
| Amounts payable within one year | 42/48 | €6,173 | €6,316 | +€143 | +2.3% |
| Trade debts | 44 | €6,173 | €6,316 | +€143 | +2.3% |
| Suppliers | 440/4 | €6,173 | €6,316 | +€143 | +2.3% |
| Gross operating margin | 9900 | -€5,133 | -€3,390 | +€1,744 | +34.0% |
| Operating profit (loss) | 9901 | -€5,133 | -€3,390 | +€1,744 | +34.0% |
| Financial income | 75/76B | €17,913 | - | -€17,913 | |
| Recurring financial income | 75 | €17,913 | - | -€17,913 | |
| Financial charges | 65/66B | €120 | €135 | +€15 | +12.5% |
| Recurring financial charges | 65 | €120 | €135 | +€15 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €12,659 | -€3,525 | -€16,184 | |
| Profit (loss) for the period | 9904 | €12,659 | -€3,525 | -€16,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,659 | -€3,525 | -€16,184 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.