BELCAM.ID: 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.
BELCAM.ID
Largest movements
- Cash +€13,794
up €13,794 (+3,716%), from €371 to €14,165
mainly Stocks and contracts (+€10,805) and Net result for the year (+€3,800)
- Stocks and contracts -€10,805
down €10,805 (-18.6%), from €58,100 to €47,295
- Other debts -€6,200
down €6,200 (-88.6%), from €7,000 to €800
- Profit (loss) carried forward +€3,800
up €3,800 (+13.2%), from €28,835 to €32,635
- Tax, wage and social debts +€2,944
up €2,944 (+4,408%), from €67 to €3,011
- Trade debts +€2,527
up €2,527 (+105%), from €2,403 to €4,930
- Turnover +€62,699
new in 2025: €62,699
- Purchases and services +€57,397
new in 2025: €57,397
- Taxes +€1,050
up €1,050 (+119,319%), from €1 to €1,051
- Gross operating margin +€679
up €679 (+14.7%), from €4,623 to €5,302
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 | €62,730 | €65,536 | +€2,806 | +4.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €62,730 | €65,536 | +€2,806 | +4.5% |
| Stocks and contracts in progress | 3 | €58,100 | €47,295 | -€10,805 | -18.6% |
| Stocks | 30/36 | €58,100 | €47,295 | -€10,805 | -18.6% |
| Amounts receivable within one year | 40/41 | €4,259 | €4,076 | -€183 | -4.3% |
| Trade receivables | 40 | €4,259 | €4,076 | -€183 | -4.3% |
| Cash at bank and in hand | 54/58 | €371 | €14,165 | +€13,794 | +3,716% |
| Total equity and liabilities | 10/49 | €62,730 | €65,536 | +€2,806 | +4.5% |
| Equity | 10/15 | €52,995 | €56,795 | +€3,800 | +7.2% |
| Contributions | 10/11 | €15,300 | €15,300 | = | 0.0% |
| Contributions outside capital | 11 | - | €15,300 | +€15,300 | |
| Other | 1109/19 | - | €15,300 | +€15,300 | |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,835 | €32,635 | +€3,800 | +13.2% |
| Amounts payable | 17/49 | €9,735 | €8,740 | -€994 | -10.2% |
| Amounts payable within one year | 42/48 | €9,470 | €8,740 | -€729 | -7.7% |
| Trade debts | 44 | €2,403 | €4,930 | +€2,527 | +105% |
| Suppliers | 440/4 | €2,403 | €4,930 | +€2,527 | +105% |
| Taxes, remuneration and social security | 45 | €67 | €3,011 | +€2,944 | +4,408% |
| Taxes | 450/3 | €67 | €3,011 | +€2,944 | +4,408% |
| Other amounts payable | 47/48 | €7,000 | €800 | -€6,200 | -88.6% |
| Accrued charges and deferred income | 492/3 | €265 | - | -€265 | |
| Turnover | 70 | - | €62,699 | +€62,699 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €57,397 | +€57,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,623 | €5,302 | +€679 | +14.7% |
| Operating profit (loss) | 9901 | €4,236 | €4,902 | +€666 | +15.7% |
| Financial income | 75/76B | €3 | €3 | +€0 | +4.1% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +4.1% |
| Financial charges | 65/66B | €55 | €54 | -€1 | -2.4% |
| Recurring financial charges | 65 | €55 | €54 | -€1 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €4,183 | €4,851 | +€668 | +16.0% |
| Income taxes | 67/77 | €1 | €1,051 | +€1,050 | +119,319% |
| Profit (loss) for the period | 9904 | €4,183 | €3,800 | -€382 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,183 | €3,800 | -€382 | -9.1% |
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 25 October 2026 via checked.be.