BELIMMODES: 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.
BELIMMODES
Largest movements
- Tangible fixed assets -€4,407
down €4,407 (-3.1%), from €142,062 to €137,655
- Cash +€1,523
up €1,523 (+18.4%), from €8,294 to €9,816
mainly Net result for the year (+€8,591) and Depreciation (+€4,407)
- Debts after one year -€10,956
down €10,956 (-10.8%), from €101,506 to €90,550
- Profit (loss) carried forward +€8,591
up €8,591 (+130.6%), from €6,578 to €15,169
- Tax, wage and social debts +€2,649
up €2,649 (+92.5%), from €2,863 to €5,512
- Current portion of long-term debt -€2,215
down €2,215 (-19.1%), from €11,593 to €9,378
- Gross operating margin +€3,854
up €3,854 (+24.5%), from €15,746 to €19,600
- Other operating charges +€3,226
new in 2025: €3,226
- Financial charges -€2,340
down €2,340 (-90.4%), from €2,590 to €250
- Taxes +€743
up €743 (+31.2%), from €2,384 to €3,127
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 | €150,355 | €147,471 | -€2,884 | -1.9% |
| Fixed assets | 21/28 | €142,062 | €137,655 | -€4,407 | -3.1% |
| Tangible fixed assets | 22/27 | €142,062 | €137,655 | -€4,407 | -3.1% |
| Land and buildings | 22 | €142,062 | €137,655 | -€4,407 | -3.1% |
| Current assets | 29/58 | €8,294 | €9,816 | +€1,523 | +18.4% |
| Cash at bank and in hand | 54/58 | €8,294 | €9,816 | +€1,523 | +18.4% |
| Total equity and liabilities | 10/49 | €150,355 | €147,471 | -€2,884 | -1.9% |
| Equity | 10/15 | €31,578 | €40,169 | +€8,591 | +27.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,578 | €15,169 | +€8,591 | +130.6% |
| Amounts payable | 17/49 | €118,777 | €107,302 | -€11,475 | -9.7% |
| Amounts payable after more than one year | 17 | €101,506 | €90,550 | -€10,956 | -10.8% |
| Financial debts | 170/4 | €101,506 | €90,550 | -€10,956 | -10.8% |
| Amounts payable within one year | 42/48 | €17,271 | €16,752 | -€519 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €11,593 | €9,378 | -€2,215 | -19.1% |
| Trade debts | 44 | €953 | - | -€953 | |
| Suppliers | 440/4 | €953 | - | -€953 | |
| Taxes, remuneration and social security | 45 | €2,863 | €5,512 | +€2,649 | +92.5% |
| Taxes | 450/3 | €2,863 | €5,512 | +€2,649 | +92.5% |
| Other amounts payable | 47/48 | €1,862 | €1,862 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,407 | €4,407 | = | 0.0% |
| Other operating charges | 640/8 | - | €3,226 | +€3,226 | |
| Gross operating margin | 9900 | €15,746 | €19,600 | +€3,854 | +24.5% |
| Operating profit (loss) | 9901 | €11,340 | €11,968 | +€628 | +5.5% |
| Financial charges | 65/66B | €2,590 | €250 | -€2,340 | -90.4% |
| Recurring financial charges | 65 | €2,590 | €250 | -€2,340 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €8,750 | €11,718 | +€2,968 | +33.9% |
| Income taxes | 67/77 | €2,384 | €3,127 | +€743 | +31.2% |
| Profit (loss) for the period | 9904 | €6,366 | €8,591 | +€2,225 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,366 | €8,591 | +€2,225 | +35.0% |
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 3 October 2026 via checked.be.