BELFLOORS: 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.
BELFLOORS
Largest movements
- Cash -€26,658
down €26,658 (-8.7%), from €307,630 to €280,972
mainly Contributions, distributions and other (-€96,101) and Trade debts (-€26,733)
- Stocks and contracts -€25,210
down €25,210 (-34.5%), from €72,973 to €47,763
- Receivables within one year -€10,568
down €10,568 (-29.8%), from €35,405 to €24,838
of which Other amounts receivable: -€10,007
- Tangible fixed assets -€8,573
down €8,573 (-100%), from €8,573 to €0
- Reserves -€53,973
down €53,973 (-21.1%), from €256,230 to €202,257
of which Distributable reserves: -€53,973
- Trade debts -€26,733
down €26,733 (-43.4%), from €61,637 to €34,904
- Tax, wage and social debts +€7,596
up €7,596 (+52.4%), from €14,490 to €22,086
of which Taxes: +€5,053
- Gross operating margin +€24,725
up €24,725 (+19.7%), from €125,371 to €150,096
- Taxes +€6,628
up €6,628 (+59.4%), from €11,155 to €17,783
- Staff costs -€1,784
down €1,784 (-2.4%), from €74,905 to €73,121
- Financial charges +€1,768
up €1,768 (+27.1%), from €6,530 to €8,298
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 | €427,389 | €355,562 | -€71,827 | -16.8% |
| Fixed assets | 21/28 | €8,645 | €72 | -€8,573 | -99.2% |
| Tangible fixed assets | 22/27 | €8,573 | €0 | -€8,573 | -100% |
| Furniture and vehicles | 24 | €8,573 | €0 | -€8,573 | -100% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €418,743 | €355,490 | -€63,253 | -15.1% |
| Stocks and contracts in progress | 3 | €72,973 | €47,763 | -€25,210 | -34.5% |
| Contracts in progress | 37 | €72,973 | €47,763 | -€25,210 | -34.5% |
| Amounts receivable within one year | 40/41 | €35,405 | €24,838 | -€10,568 | -29.8% |
| Trade receivables | 40 | €18,409 | €17,849 | -€560 | -3.0% |
| Other amounts receivable | 41 | €16,996 | €6,988 | -€10,007 | -58.9% |
| Cash at bank and in hand | 54/58 | €307,630 | €280,972 | -€26,658 | -8.7% |
| Deferred charges and accrued income | 490/1 | €2,735 | €1,917 | -€818 | -29.9% |
| Total equity and liabilities | 10/49 | €427,389 | €355,562 | -€71,827 | -16.8% |
| Equity | 10/15 | €274,830 | €220,857 | -€53,973 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €256,230 | €202,257 | -€53,973 | -21.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €256,230 | €202,257 | -€53,973 | -21.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €152,559 | €134,705 | -€17,854 | -11.7% |
| Amounts payable within one year | 42/48 | €152,559 | €134,705 | -€17,854 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €61,637 | €34,904 | -€26,733 | -43.4% |
| Suppliers | 440/4 | €61,637 | €34,904 | -€26,733 | -43.4% |
| Taxes, remuneration and social security | 45 | €14,490 | €22,086 | +€7,596 | +52.4% |
| Taxes | 450/3 | €5,575 | €10,628 | +€5,053 | +90.6% |
| Remuneration and social security | 454/9 | €8,915 | €11,458 | +€2,543 | +28.5% |
| Other amounts payable | 47/48 | €76,432 | €77,714 | +€1,283 | +1.7% |
| Non-recurring operating income | 76A | - | €10,803 | +€10,803 | |
| Remuneration, social security and pensions | 62 | €74,905 | €73,121 | -€1,784 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,597 | €8,573 | -€23 | -0.3% |
| Other operating charges | 640/8 | €1,546 | €1,606 | +€60 | +3.9% |
| Gross operating margin | 9900 | €125,371 | €150,096 | +€24,725 | +19.7% |
| Operating profit (loss) | 9901 | €40,323 | €66,796 | +€26,472 | +65.7% |
| Financial income | 75/76B | €1,423 | €1,414 | -€9 | -0.6% |
| Recurring financial income | 75 | €1,423 | €1,414 | -€9 | -0.6% |
| Financial charges | 65/66B | €6,530 | €8,298 | +€1,768 | +27.1% |
| Recurring financial charges | 65 | €6,530 | €8,298 | +€1,768 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €35,216 | €59,912 | +€24,696 | +70.1% |
| Income taxes | 67/77 | €11,155 | €17,783 | +€6,628 | +59.4% |
| Profit (loss) for the period | 9904 | €24,061 | €42,129 | +€18,068 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,061 | €42,129 | +€18,068 | +75.1% |
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 24 October 2026 via checked.be.