BELI: 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.
BELI
Largest movements
- Cash -€21,554
down €21,554 (-38.6%), from €55,855 to €34,301
mainly Receivables within one year (-€20,627) and Net result for the year (-€513)
- Receivables within one year +€20,627
up €20,627 (+103.7%), from €19,887 to €40,514
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,672
up €1,672 (+52.6%), from -€3,179 to -€1,506
- Financial income +€498
up €498 (+44.9%), from €1,110 to €1,608
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 | €75,742 | €74,815 | -€927 | -1.2% |
| Current assets | 29/58 | €75,742 | €74,815 | -€927 | -1.2% |
| Amounts receivable within one year | 40/41 | €19,887 | €40,514 | +€20,627 | +103.7% |
| Other amounts receivable | 41 | €19,887 | €40,514 | +€20,627 | +103.7% |
| Cash at bank and in hand | 54/58 | €55,855 | €34,301 | -€21,554 | -38.6% |
| Total equity and liabilities | 10/49 | €75,742 | €74,815 | -€927 | -1.2% |
| Equity | 10/15 | €74,128 | €73,616 | -€513 | -0.7% |
| Contributions | 10/11 | €137,020 | €137,020 | = | 0.0% |
| Capital | 10 | €137,020 | €137,020 | = | 0.0% |
| Issued capital | 100 | €137,020 | €137,020 | = | 0.0% |
| Reserves | 13 | €13,702 | €13,702 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,702 | €13,702 | = | 0.0% |
| Legal reserve | 130 | €13,702 | €13,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,594 | -€77,106 | -€513 | -0.7% |
| Amounts payable | 17/49 | €1,614 | €1,200 | -€414 | -25.7% |
| Amounts payable within one year | 42/48 | €1,614 | €1,200 | -€414 | -25.7% |
| Trade debts | 44 | €1,614 | €1,200 | -€414 | -25.7% |
| Suppliers | 440/4 | €1,614 | €1,200 | -€414 | -25.7% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€3,179 | -€1,506 | +€1,672 | +52.6% |
| Operating profit (loss) | 9901 | -€3,628 | -€1,968 | +€1,660 | +45.8% |
| Financial income | 75/76B | €1,110 | €1,608 | +€498 | +44.9% |
| Recurring financial income | 75 | €1,110 | €1,608 | +€498 | +44.9% |
| Financial charges | 65/66B | €133 | €153 | +€20 | +15.2% |
| Recurring financial charges | 65 | €133 | €153 | +€20 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,651 | -€513 | +€2,138 | +80.7% |
| Profit (loss) for the period | 9904 | -€2,651 | -€513 | +€2,138 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,651 | -€513 | +€2,138 | +80.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.