BeliMano: 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.
BeliMano
Largest movements
- Tangible fixed assets -€18,742
down €18,742 (-4.5%), from €418,772 to €400,031
of which Furniture and vehicles: -€13,497
- Reserves +€66,277
up €66,277 (+75.0%), from €88,380 to €154,658
- Other debts -€64,332
down €64,332 (-36.1%), from €178,390 to €114,057
- Debts after one year -€13,576
down €13,576 (-6.1%), from €222,358 to €208,782
- Tax, wage and social debts -€7,411
down €7,411 (-28.3%), from €26,225 to €18,814
- Gross operating margin +€22,779
up €22,779 (+21.6%), from €105,462 to €128,242
- Taxes +€7,008
up €7,008 (+38.1%), from €18,398 to €25,406
- Depreciation -€2,182
down €2,182 (-7.5%), from €29,089 to €26,907
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 | €537,261 | €520,264 | -€16,997 | -3.2% |
| Fixed assets | 21/28 | €418,772 | €400,031 | -€18,742 | -4.5% |
| Tangible fixed assets | 22/27 | €418,772 | €400,031 | -€18,742 | -4.5% |
| Land and buildings | 22 | €384,659 | €379,415 | -€5,244 | -1.4% |
| Furniture and vehicles | 24 | €34,113 | €20,616 | -€13,497 | -39.6% |
| Current assets | 29/58 | €118,489 | €120,233 | +€1,745 | +1.5% |
| Amounts receivable within one year | 40/41 | €19,431 | €19,883 | +€451 | +2.3% |
| Trade receivables | 40 | €19,431 | €19,883 | +€451 | +2.3% |
| Cash at bank and in hand | 54/58 | €96,631 | €98,167 | +€1,536 | +1.6% |
| Deferred charges and accrued income | 490/1 | €2,427 | €2,184 | -€242 | -10.0% |
| Total equity and liabilities | 10/49 | €537,261 | €520,264 | -€16,997 | -3.2% |
| Equity | 10/15 | €91,380 | €157,658 | +€66,277 | +72.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €88,380 | €154,658 | +€66,277 | +75.0% |
| Distributable reserves | 133 | €88,380 | €154,658 | +€66,277 | +75.0% |
| Amounts payable | 17/49 | €445,880 | €362,606 | -€83,274 | -18.7% |
| Amounts payable after more than one year | 17 | €222,358 | €208,782 | -€13,576 | -6.1% |
| Financial debts | 170/4 | €222,358 | €208,782 | -€13,576 | -6.1% |
| Amounts payable within one year | 42/48 | €220,648 | €150,732 | -€69,916 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €13,051 | €13,576 | +€525 | +4.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,981 | €4,284 | +€1,302 | +43.7% |
| Suppliers | 440/4 | €2,981 | €4,284 | +€1,302 | +43.7% |
| Taxes, remuneration and social security | 45 | €26,225 | €18,814 | -€7,411 | -28.3% |
| Taxes | 450/3 | €26,225 | €18,814 | -€7,411 | -28.3% |
| Other amounts payable | 47/48 | €178,390 | €114,057 | -€64,332 | -36.1% |
| Accrued charges and deferred income | 492/3 | €2,874 | €3,093 | +€219 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,089 | €26,907 | -€2,182 | -7.5% |
| Other operating charges | 640/8 | €1,102 | €1,213 | +€112 | +10.1% |
| Gross operating margin | 9900 | €105,462 | €128,242 | +€22,779 | +21.6% |
| Operating profit (loss) | 9901 | €75,272 | €100,122 | +€24,849 | +33.0% |
| Financial income | 75/76B | €408 | €799 | +€391 | +95.8% |
| Recurring financial income | 75 | €408 | €799 | +€391 | +95.8% |
| Financial charges | 65/66B | €9,708 | €9,237 | -€470 | -4.8% |
| Recurring financial charges | 65 | €9,708 | €9,237 | -€470 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €65,972 | €91,683 | +€25,710 | +39.0% |
| Income taxes | 67/77 | €18,398 | €25,406 | +€7,008 | +38.1% |
| Profit (loss) for the period | 9904 | €47,574 | €66,277 | +€18,703 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,574 | €66,277 | +€18,703 | +39.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.