Belevingsfabriek: 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.
Belevingsfabriek
Largest movements
- Cash +€77,480
up €77,480 (+1971.1%), from €3,931 to €81,410
mainly Net result for the year (+€33,735) and Contributions, distributions and other (+€25,000)
- Receivables within one year -€19,302
down €19,302 (-31.1%), from €62,084 to €42,782
of which Trade receivables: -€20,913
- Tangible fixed assets +€13,383
new in 2025: €13,383
of which Furniture and vehicles: +€7,523
- Profit (loss) carried forward +€33,735
up €33,735 (+40.7%), from -€82,923 to -€49,189
- Contributions +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Other debts -€24,132
down €24,132 (-32.1%), from €75,269 to €51,138
- Accrued charges and deferred income +€21,943
new in 2025: €21,943
- Tax, wage and social debts +€19,702
up €19,702 (+3691.7%), from €534 to €20,236
of which Taxes: +€20,236
- Staff costs -€315,176
down €315,176 (-97.6%), from €322,969 to €7,793
- Gross operating margin -€198,729
down €198,729 (-80.4%), from €247,311 to €48,581
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.
Cash bridge derived
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 | €66,015 | €138,383 | +€72,368 | +109.6% |
| Fixed assets | 21/28 | - | €13,383 | +€13,383 | |
| Tangible fixed assets | 22/27 | - | €13,383 | +€13,383 | |
| Plant, machinery and equipment | 23 | - | €5,860 | +€5,860 | |
| Furniture and vehicles | 24 | - | €7,523 | +€7,523 | |
| Current assets | 29/58 | €66,015 | €125,000 | +€58,985 | +89.4% |
| Amounts receivable within one year | 40/41 | €62,084 | €42,782 | -€19,302 | -31.1% |
| Trade receivables | 40 | €47,695 | €26,782 | -€20,913 | -43.8% |
| Other amounts receivable | 41 | €14,389 | €16,000 | +€1,611 | +11.2% |
| Cash at bank and in hand | 54/58 | €3,931 | €81,410 | +€77,480 | +1971.1% |
| Deferred charges and accrued income | 490/1 | - | €808 | +€808 | |
| Total equity and liabilities | 10/49 | €66,015 | €138,383 | +€72,368 | +109.6% |
| Equity | 10/15 | -€32,923 | €25,812 | +€58,735 | |
| Contributions | 10/11 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Profit (loss) carried forward | 14 | -€82,923 | -€49,189 | +€33,735 | +40.7% |
| Amounts payable | 17/49 | €98,938 | €112,571 | +€13,633 | +13.8% |
| Amounts payable within one year | 42/48 | €98,938 | €90,628 | -€8,310 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €4,167 | €0 | -€4,167 | -100.0% |
| Financial debts | 43 | €10,000 | €0 | -€10,000 | -100.0% |
| Credit institutions | 430/8 | €10,000 | €0 | -€10,000 | -100.0% |
| Trade debts | 44 | €8,969 | €19,255 | +€10,287 | +114.7% |
| Suppliers | 440/4 | €8,969 | €19,255 | +€10,287 | +114.7% |
| Taxes, remuneration and social security | 45 | €534 | €20,236 | +€19,702 | +3691.7% |
| Taxes | 450/3 | - | €20,236 | +€20,236 | |
| Remuneration and social security | 454/9 | €534 | €0 | -€534 | -100.0% |
| Other amounts payable | 47/48 | €75,269 | €51,138 | -€24,132 | -32.1% |
| Accrued charges and deferred income | 492/3 | - | €21,943 | +€21,943 | |
| Remuneration, social security and pensions | 62 | €322,969 | €7,793 | -€315,176 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €975 | +€975 | |
| Other operating charges | 640/8 | €5,474 | €4,135 | -€1,338 | -24.5% |
| Gross operating margin | 9900 | €247,311 | €48,581 | -€198,729 | -80.4% |
| Operating profit (loss) | 9901 | -€81,132 | €35,678 | +€116,810 | |
| Financial income | 75/76B | €658 | €502 | -€156 | -23.7% |
| Recurring financial income | 75 | €658 | €502 | -€156 | -23.7% |
| Financial charges | 65/66B | €2,449 | €2,444 | -€4 | -0.2% |
| Recurring financial charges | 65 | €2,449 | €2,444 | -€4 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€82,923 | €33,735 | +€116,658 | |
| Profit (loss) for the period | 9904 | -€82,923 | €33,735 | +€116,658 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,923 | €33,735 | +€116,658 |
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 10 October 2026 via checked.be.