BELIPARADISE: 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.
BELIPARADISE
Largest movements
- Cash -€93,573
down €93,573 (-85.6%), from €109,302 to €15,729
mainly Debts after one year (-€131,199) and Current portion of long-term debt (-€21,392)
- Debts after one year -€131,199
down €131,199 (-40.0%), from €327,699 to €196,500
- Other debts +€71,400
up €71,400 (+16.5%), from €433,534 to €504,934
- Current portion of long-term debt -€21,392
down €21,392 (-40.7%), from €52,591 to €31,199
- Profit (loss) carried forward -€13,561
down €13,561 (-4.7%), from €288,515 to €274,954
- Gross operating margin -€16,233
down €16,233, from €10,513 to -€5,720
- Financial income -€908
down €908 (-82.4%), from €1,102 to €194
- Taxes -€843
down €843 (-100%), from €843 to €0
- Financial charges -€446
down €446 (-6.1%), from €7,277 to €6,830
- Depreciation +€207
new in 2026: €207
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,160,816 | €1,062,715 | -€98,102 | -8.5% |
| Fixed assets | 21/28 | €1,044,768 | €1,046,584 | +€1,816 | +0.2% |
| Tangible fixed assets | 22/27 | - | €1,816 | +€1,816 | |
| Plant, machinery and equipment | 23 | - | €1,816 | +€1,816 | |
| Financial fixed assets | 28 | €1,044,768 | €1,044,768 | = | 0.0% |
| Current assets | 29/58 | €116,048 | €16,131 | -€99,917 | -86.1% |
| Amounts receivable within one year | 40/41 | €6,662 | €332 | -€6,329 | -95.0% |
| Trade receivables | 40 | €3,872 | €0 | -€3,872 | -100% |
| Other amounts receivable | 41 | €2,790 | €332 | -€2,457 | -88.1% |
| Cash at bank and in hand | 54/58 | €109,302 | €15,729 | -€93,573 | -85.6% |
| Deferred charges and accrued income | 490/1 | €84 | €70 | -€15 | -17.4% |
| Total equity and liabilities | 10/49 | €1,160,816 | €1,062,715 | -€98,102 | -8.5% |
| Equity | 10/15 | €343,515 | €329,954 | -€13,561 | -3.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288,515 | €274,954 | -€13,561 | -4.7% |
| Amounts payable | 17/49 | €817,301 | €732,761 | -€84,541 | -10.3% |
| Amounts payable after more than one year | 17 | €327,699 | €196,500 | -€131,199 | -40.0% |
| Financial debts | 170/4 | €327,699 | €196,500 | -€131,199 | -40.0% |
| Amounts payable within one year | 42/48 | €489,602 | €536,261 | +€46,658 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €52,591 | €31,199 | -€21,392 | -40.7% |
| Trade debts | 44 | €3,477 | €128 | -€3,349 | -96.3% |
| Suppliers | 440/4 | €3,477 | €128 | -€3,349 | -96.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €433,534 | €504,934 | +€71,400 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €207 | +€207 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €10,513 | -€5,720 | -€16,233 | |
| Operating profit (loss) | 9901 | €9,546 | -€6,925 | -€16,471 | |
| Financial income | 75/76B | €1,102 | €194 | -€908 | -82.4% |
| Recurring financial income | 75 | €1,102 | €194 | -€908 | -82.4% |
| Financial charges | 65/66B | €7,277 | €6,830 | -€446 | -6.1% |
| Recurring financial charges | 65 | €7,277 | €6,830 | -€446 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €3,371 | -€13,561 | -€16,932 | |
| Income taxes | 67/77 | €843 | €0 | -€843 | -100% |
| Profit (loss) for the period | 9904 | €2,529 | -€13,561 | -€16,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,529 | -€13,561 | -€16,090 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.