BELA Bouwonderneming: 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.
BELA Bouwonderneming
Largest movements
- Cash -€62,995
down €62,995 (-44.8%), from €140,673 to €77,678
mainly Trade debts (-€59,465) and Contributions, distributions and other (-€24,568)
- Receivables within one year -€15,278
down €15,278 (-39.7%), from €38,492 to €23,214
of which Trade receivables: -€21,770
- Stocks and contracts -€12,802
down €12,802 (-90.3%), from €14,175 to €1,374
of which Contracts in progress: -€12,700
- Trade debts -€59,465
down €59,465 (-63.7%), from €93,364 to €33,899
- Profit (loss) carried forward -€30,598
down €30,598 (-90.3%), from €33,868 to €3,270
- Other debts -€11,535
down €11,535 (-22.8%), from €50,487 to €38,952
- Contributions +€9,300
up €9,300 (+100%), from €9,300 to €18,600
- Accrued charges and deferred income -€2,639
no longer reported in 2024 (was €2,639)
- Gross operating margin -€60,128
down €60,128 (-40.8%), from €147,371 to €87,243
- Depreciation -€11,695
down €11,695 (-91.8%), from €12,734 to €1,039
- Staff costs -€10,473
down €10,473 (-11.4%), from €91,480 to €81,007
- Taxes -€4,975
down €4,975 (-95.8%), from €5,194 to €219
- Other operating charges -€2,477
down €2,477 (-63.8%), from €3,882 to €1,405
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.
Derived cash bridge
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 | €204,443 | €113,248 | -€91,195 | -44.6% |
| Fixed assets | 21/28 | €1,983 | €1,944 | -€39 | -2.0% |
| Tangible fixed assets | 22/27 | €1,983 | €1,944 | -€39 | -2.0% |
| Plant, machinery and equipment | 23 | €1,983 | €1,250 | -€733 | -37.0% |
| Furniture and vehicles | 24 | - | €694 | +€694 | |
| Current assets | 29/58 | €202,460 | €111,304 | -€91,156 | -45.0% |
| Stocks and contracts in progress | 3 | €14,175 | €1,374 | -€12,802 | -90.3% |
| Stocks | 30/36 | €1,475 | €1,374 | -€102 | -6.9% |
| Contracts in progress | 37 | €12,700 | - | -€12,700 | |
| Amounts receivable within one year | 40/41 | €38,492 | €23,214 | -€15,278 | -39.7% |
| Trade receivables | 40 | €22,220 | €450 | -€21,770 | -98.0% |
| Other amounts receivable | 41 | €16,272 | €22,764 | +€6,492 | +39.9% |
| Cash at bank and in hand | 54/58 | €140,673 | €77,678 | -€62,995 | -44.8% |
| Deferred charges and accrued income | 490/1 | €9,120 | €9,039 | -€81 | -0.9% |
| Total equity and liabilities | 10/49 | €204,443 | €113,248 | -€91,195 | -44.6% |
| Equity | 10/15 | €45,028 | €23,730 | -€21,298 | -47.3% |
| Contributions | 10/11 | €9,300 | €18,600 | +€9,300 | +100% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,868 | €3,270 | -€30,598 | -90.3% |
| Amounts payable | 17/49 | €159,415 | €89,518 | -€69,897 | -43.8% |
| Amounts payable within one year | 42/48 | €156,776 | €89,518 | -€67,258 | -42.9% |
| Financial debts | 43 | €3,405 | €5,166 | +€1,761 | +51.7% |
| Other loans | 439 | €3,405 | €5,166 | +€1,761 | +51.7% |
| Trade debts | 44 | €93,364 | €33,899 | -€59,465 | -63.7% |
| Suppliers | 440/4 | €93,364 | €33,899 | -€59,465 | -63.7% |
| Taxes, remuneration and social security | 45 | €9,520 | €11,500 | +€1,981 | +20.8% |
| Taxes | 450/3 | €7,800 | €10,920 | +€3,120 | +40.0% |
| Remuneration and social security | 454/9 | €1,720 | €580 | -€1,139 | -66.2% |
| Other amounts payable | 47/48 | €50,487 | €38,952 | -€11,535 | -22.8% |
| Accrued charges and deferred income | 492/3 | €2,639 | - | -€2,639 | |
| Remuneration, social security and pensions | 62 | €91,480 | €81,007 | -€10,473 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,734 | €1,039 | -€11,695 | -91.8% |
| Other operating charges | 640/8 | €3,882 | €1,405 | -€2,477 | -63.8% |
| Gross operating margin | 9900 | €147,371 | €87,243 | -€60,128 | -40.8% |
| Operating profit (loss) | 9901 | €39,275 | €3,792 | -€35,483 | -90.3% |
| Financial income | 75/76B | €208 | €260 | +€52 | +25.1% |
| Recurring financial income | 75 | €208 | €260 | +€52 | +25.1% |
| Financial charges | 65/66B | €421 | €563 | +€142 | +33.8% |
| Recurring financial charges | 65 | €421 | €563 | +€142 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €39,062 | €3,489 | -€35,573 | -91.1% |
| Income taxes | 67/77 | €5,194 | €219 | -€4,975 | -95.8% |
| Profit (loss) for the period | 9904 | €33,868 | €3,270 | -€30,598 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,868 | €3,270 | -€30,598 | -90.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.