BELDAMA: 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.
BELDAMA
Largest movements
- Tangible fixed assets +€38,162
new in 2024: €38,162
- Receivables within one year +€36,278
new in 2024: €36,278
- Debts after one year +€23,735
new in 2024: €23,735
- Other debts +€20,600
new in 2024: €20,600
- Trade debts +€12,953
new in 2024: €12,953
- Contributions +€9,330
new in 2024: €9,330
- Tax, wage and social debts +€5,034
new in 2024: €5,034
of which Taxes: +€3,479
- Turnover +€114,130
new in 2024: €114,130
- Purchases and services +€82,204
new in 2024: €82,204
- Gross operating margin +€31,925
new in 2024: €31,925
- Depreciation +€14,843
new in 2024: €14,843
- Staff costs +€4,027
new in 2024: €4,027
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | - | €74,826 | +€74,826 | |
| Fixed assets | 21/28 | - | €38,162 | +€38,162 | |
| Tangible fixed assets | 22/27 | - | €38,162 | +€38,162 | |
| Furniture and vehicles | 24 | - | €38,162 | +€38,162 | |
| Current assets | 29/58 | - | €36,664 | +€36,664 | |
| Amounts receivable within one year | 40/41 | - | €36,278 | +€36,278 | |
| Trade receivables | 40 | - | €36,278 | +€36,278 | |
| Cash at bank and in hand | 54/58 | - | €386 | +€386 | |
| Total equity and liabilities | 10/49 | - | €74,826 | +€74,826 | |
| Equity | 10/15 | - | €9,673 | +€9,673 | |
| Contributions | 10/11 | - | €9,330 | +€9,330 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Uncalled capital | 101 | €20,000 | - | -€20,000 | |
| Outside capital | 11 | - | €9,330 | +€9,330 | |
| Other | 1109/19 | - | €9,330 | +€9,330 | |
| Profit (loss) carried forward | 14 | - | €343 | +€343 | |
| Amounts payable | 17/49 | - | €65,153 | +€65,153 | |
| Amounts payable after more than one year | 17 | - | €23,735 | +€23,735 | |
| Financial debts | 170/4 | - | €23,735 | +€23,735 | |
| Amounts payable within one year | 42/48 | - | €41,418 | +€41,418 | |
| Current portion of amounts payable after more than one year | 42 | - | €2,831 | +€2,831 | |
| Trade debts | 44 | - | €12,953 | +€12,953 | |
| Suppliers | 440/4 | - | €12,953 | +€12,953 | |
| Taxes, remuneration and social security | 45 | - | €5,034 | +€5,034 | |
| Taxes | 450/3 | - | €3,479 | +€3,479 | |
| Remuneration and social security | 454/9 | - | €1,555 | +€1,555 | |
| Other amounts payable | 47/48 | - | €20,600 | +€20,600 | |
| Turnover | 70 | - | €114,130 | +€114,130 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €82,204 | +€82,204 | |
| Remuneration, social security and pensions | 62 | - | €4,027 | +€4,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,843 | +€14,843 | |
| Other operating charges | 640/8 | - | €738 | +€738 | |
| Gross operating margin | 9900 | - | €31,925 | +€31,925 | |
| Operating profit (loss) | 9901 | - | €12,318 | +€12,318 | |
| Financial charges | 65/66B | - | €696 | +€696 | |
| Recurring financial charges | 65 | - | €696 | +€696 | |
| Profit (loss) for the period before taxes | 9903 | - | €11,622 | +€11,622 | |
| Profit (loss) for the period | 9904 | - | €11,622 | +€11,622 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €11,622 | +€11,622 |
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 4 October 2026 via checked.be.