BELCARIMPORT: 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.
BELCARIMPORT
Largest movements
- Cash -€2,353
down €2,353 (-1.1%), from €216,780 to €214,427
mainly Deferred charges and accrued income (-€1,821) and Net result for the year (-€568)
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services -€3,157
no longer reported in 2025 (was €3,157)
- Turnover -€1,800
no longer reported in 2025 (was €1,800)
- Gross operating margin +€1,329
up €1,329 (+97.9%), from -€1,357 to -€28
- Financial charges +€24
up €24 (+53.1%), from €45 to €69
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 | €220,983 | €220,368 | -€614 | -0.3% |
| Current assets | 29/58 | €220,983 | €220,368 | -€614 | -0.3% |
| Amounts receivable within one year | 40/41 | €337 | €255 | -€82 | -24.4% |
| Other amounts receivable | 41 | €337 | €255 | -€82 | -24.4% |
| Cash at bank and in hand | 54/58 | €216,780 | €214,427 | -€2,353 | -1.1% |
| Deferred charges and accrued income | 490/1 | €3,866 | €5,687 | +€1,821 | +47.1% |
| Total equity and liabilities | 10/49 | €220,983 | €220,368 | -€614 | -0.3% |
| Equity | 10/15 | €52,885 | €52,317 | -€568 | -1.1% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Capital | 10 | €7,437 | - | -€7,437 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €11,155 | - | -€11,155 | |
| Reserves | 13 | €24,153 | €24,153 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €22,294 | €22,294 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,295 | €20,727 | -€568 | -2.7% |
| Amounts payable | 17/49 | €168,098 | €168,052 | -€46 | 0.0% |
| Amounts payable within one year | 42/48 | €147,350 | €147,304 | -€46 | 0.0% |
| Trade debts | 44 | €350 | €304 | -€46 | -13.1% |
| Suppliers | 440/4 | €350 | €304 | -€46 | -13.1% |
| Other amounts payable | 47/48 | €147,000 | €147,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,748 | €20,748 | = | 0.0% |
| Turnover | 70 | €1,800 | - | -€1,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,157 | - | -€3,157 | |
| Other operating charges | 640/8 | €468 | €471 | +€3 | +0.6% |
| Gross operating margin | 9900 | -€1,357 | -€28 | +€1,329 | +97.9% |
| Operating profit (loss) | 9901 | -€1,826 | -€500 | +€1,326 | +72.6% |
| Financial charges | 65/66B | €45 | €69 | +€24 | +53.1% |
| Recurring financial charges | 65 | €45 | €69 | +€24 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,871 | -€568 | +€1,302 | +69.6% |
| Profit (loss) for the period | 9904 | -€1,871 | -€568 | +€1,302 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,871 | -€568 | +€1,302 | +69.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.