BELI.1993: 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.
BELI.1993
Largest movements
- Receivables within one year +€33,323
up €33,323 (+311%), from €10,731 to €44,054
of which Trade receivables: +€34,707
- Cash +€4,013
up €4,013 (+11.1%), from €36,292 to €40,304
mainly Net result for the year (+€20,279) and Tax, wage and social debts (+€9,799)
- Deferred charges and accrued income +€2,440
up €2,440 (+72.3%), from €3,374 to €5,814
- Profit (loss) carried forward +€20,279
up €20,279 (+61.9%), from €32,756 to €53,036
- Tax, wage and social debts +€9,799
up €9,799 (+254%), from €3,857 to €13,657
of which Taxes: +€7,991
- Trade debts +€6,320
up €6,320 (+153%), from €4,133 to €10,453
- Short-term financial debts +€1,740
new in 2024: €1,740
- Other debts +€1,282
up €1,282 (+94.0%), from €1,364 to €2,646
- Gross operating margin +€17,275
up €17,275 (+48.4%), from €35,687 to €52,962
- Taxes +€16,397
new in 2024: €16,397
- Staff costs +€13,724
up €13,724 (+1,350%), from €1,016 to €14,740
- Depreciation -€664
down €664 (-65.2%), from €1,018 to €355
From the 2023 result to the 2024 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 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 | €52,111 | €91,532 | +€39,421 | +75.6% |
| Fixed assets | 21/28 | €1,714 | €1,359 | -€355 | -20.7% |
| Tangible fixed assets | 22/27 | €1,714 | €1,359 | -€355 | -20.7% |
| Plant, machinery and equipment | 23 | €1,714 | €1,359 | -€355 | -20.7% |
| Current assets | 29/58 | €50,397 | €90,172 | +€39,776 | +78.9% |
| Amounts receivable within one year | 40/41 | €10,731 | €44,054 | +€33,323 | +311% |
| Trade receivables | 40 | €6,257 | €40,965 | +€34,707 | +555% |
| Other amounts receivable | 41 | €4,474 | €3,090 | -€1,384 | -30.9% |
| Cash at bank and in hand | 54/58 | €36,292 | €40,304 | +€4,013 | +11.1% |
| Deferred charges and accrued income | 490/1 | €3,374 | €5,814 | +€2,440 | +72.3% |
| Total equity and liabilities | 10/49 | €52,111 | €91,532 | +€39,421 | +75.6% |
| Equity | 10/15 | €42,756 | €63,036 | +€20,279 | +47.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €20,000 | +€10,000 | +100% |
| Uncalled capital | 101 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €32,756 | €53,036 | +€20,279 | +61.9% |
| Amounts payable | 17/49 | €9,354 | €28,496 | +€19,142 | +205% |
| Amounts payable within one year | 42/48 | €9,354 | €28,496 | +€19,142 | +205% |
| Financial debts | 43 | - | €1,740 | +€1,740 | |
| Credit institutions | 430/8 | - | €1,740 | +€1,740 | |
| Trade debts | 44 | €4,133 | €10,453 | +€6,320 | +153% |
| Suppliers | 440/4 | €4,133 | €10,453 | +€6,320 | +153% |
| Taxes, remuneration and social security | 45 | €3,857 | €13,657 | +€9,799 | +254% |
| Taxes | 450/3 | €906 | €8,897 | +€7,991 | +882% |
| Remuneration and social security | 454/9 | €2,952 | €4,760 | +€1,808 | +61.3% |
| Other amounts payable | 47/48 | €1,364 | €2,646 | +€1,282 | +94.0% |
| Remuneration, social security and pensions | 62 | €1,016 | €14,740 | +€13,724 | +1,350% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €355 | -€664 | -65.2% |
| Other operating charges | 640/8 | €753 | €1,054 | +€300 | +39.8% |
| Gross operating margin | 9900 | €35,687 | €52,962 | +€17,275 | +48.4% |
| Operating profit (loss) | 9901 | €32,899 | €36,814 | +€3,915 | +11.9% |
| Financial charges | 65/66B | €143 | €137 | -€5 | -3.8% |
| Recurring financial charges | 65 | €143 | €137 | -€5 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €32,756 | €36,677 | +€3,920 | +12.0% |
| Income taxes | 67/77 | - | €16,397 | +€16,397 | |
| Profit (loss) for the period | 9904 | €32,756 | €20,279 | -€12,477 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,756 | €20,279 | -€12,477 | -38.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.