BELIMMO CONCEPT: 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.
BELIMMO CONCEPT
Largest movements
- Cash -€356,916
down €356,916 (-97.7%), from €365,162 to €8,246
mainly Other debts (-€317,193) and Receivables within one year (-€37,265)
- Receivables within one year +€37,265
up €37,265 (+913%), from €4,081 to €41,346
of which Other amounts receivable: +€40,888
- Other debts -€317,193
down €317,193 (-69.2%), from €458,254 to €141,061
- Gross operating margin -€224,935
down €224,935 (-98.5%), from €228,369 to €3,433
- Taxes -€57,369
no longer reported in 2025 (was €57,369)
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 | €679,117 | €355,002 | -€324,115 | -47.7% |
| Fixed assets | 21/28 | €89,798 | €85,333 | -€4,464 | -5.0% |
| Tangible fixed assets | 22/27 | €89,798 | €85,333 | -€4,464 | -5.0% |
| Land and buildings | 22 | €89,798 | €85,333 | -€4,464 | -5.0% |
| Current assets | 29/58 | €589,320 | €269,669 | -€319,651 | -54.2% |
| Stocks and contracts in progress | 3 | €220,077 | €220,077 | = | 0.0% |
| Stocks | 30/36 | €220,077 | €220,077 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,081 | €41,346 | +€37,265 | +913% |
| Trade receivables | 40 | €3,623 | - | -€3,623 | |
| Other amounts receivable | 41 | €458 | €41,346 | +€40,888 | +8,933% |
| Cash at bank and in hand | 54/58 | €365,162 | €8,246 | -€356,916 | -97.7% |
| Total equity and liabilities | 10/49 | €679,117 | €355,002 | -€324,115 | -47.7% |
| Equity | 10/15 | €215,108 | €213,360 | -€1,748 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €196,000 | €196,000 | = | 0.0% |
| Distributable reserves | 133 | €196,000 | €196,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €508 | -€1,240 | -€1,748 | |
| Amounts payable | 17/49 | €464,009 | €141,642 | -€322,367 | -69.5% |
| Amounts payable within one year | 42/48 | €463,509 | €141,142 | -€322,367 | -69.5% |
| Trade debts | 44 | €4,386 | €82 | -€4,304 | -98.1% |
| Suppliers | 440/4 | €4,386 | €82 | -€4,304 | -98.1% |
| Taxes, remuneration and social security | 45 | €869 | - | -€869 | |
| Taxes | 450/3 | €869 | - | -€869 | |
| Other amounts payable | 47/48 | €458,254 | €141,061 | -€317,193 | -69.2% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,464 | €4,464 | = | 0.0% |
| Other operating charges | 640/8 | €810 | €1,684 | +€873 | +108% |
| Gross operating margin | 9900 | €228,369 | €3,433 | -€224,935 | -98.5% |
| Operating profit (loss) | 9901 | €223,094 | -€2,714 | -€225,809 | |
| Financial income | 75/76B | - | €1,114 | +€1,114 | |
| Recurring financial income | 75 | - | €1,114 | +€1,114 | |
| Financial charges | 65/66B | €124 | €148 | +€24 | +19.0% |
| Recurring financial charges | 65 | €124 | €148 | +€24 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €222,970 | -€1,748 | -€224,718 | |
| Income taxes | 67/77 | €57,369 | - | -€57,369 | |
| Profit (loss) for the period | 9904 | €165,601 | -€1,748 | -€167,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €165,601 | -€1,748 | -€167,349 |
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 31 October 2026 via checked.be.