BELIS CONSULTING: 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.
BELIS CONSULTING
Largest movements
- Receivables within one year +€3,388
new in 2025: €3,388
- Current portion of long-term debt -€30,000
no longer reported in 2025 (was €30,000)
- Debts after one year +€18,500
up €18,500 (+10.0%), from €184,500 to €203,000
- Profit (loss) carried forward +€6,537
up €6,537 (+13.9%), from €46,884 to €53,421
- Tax, wage and social debts +€3,976
up €3,976 (+268.9%), from €1,479 to €5,455
of which Remuneration and social security: +€2,000
- Trade debts +€3,115
up €3,115 (+106.7%), from €2,919 to €6,034
- Gross operating margin +€11,615
up €11,615, from -€1,847 to €9,768
- Financial income -€10,065
down €10,065 (-99.9%), from €10,072 to €7
- Taxes +€1,940
up €1,940 (+5552.5%), from €35 to €1,975
- Other operating charges -€552
down €552 (-42.6%), from €1,295 to €743
- Financial charges -€455
down €455 (-46.6%), from €975 to €520
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 | €273,841 | €275,969 | +€2,128 | +0.8% |
| Fixed assets | 21/28 | €270,000 | €270,000 | = | 0.0% |
| Financial fixed assets | 28 | €270,000 | €270,000 | = | 0.0% |
| Current assets | 29/58 | €3,841 | €5,969 | +€2,128 | +55.4% |
| Amounts receivable within one year | 40/41 | - | €3,388 | +€3,388 | |
| Trade receivables | 40 | - | €3,388 | +€3,388 | |
| Cash at bank and in hand | 54/58 | €2,928 | €2,581 | -€347 | -11.8% |
| Deferred charges and accrued income | 490/1 | €913 | - | -€913 | |
| Total equity and liabilities | 10/49 | €273,841 | €275,969 | +€2,128 | +0.8% |
| Equity | 10/15 | €54,944 | €61,481 | +€6,537 | +11.9% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €46,884 | €53,421 | +€6,537 | +13.9% |
| Amounts payable | 17/49 | €218,897 | €214,488 | -€4,409 | -2.0% |
| Amounts payable after more than one year | 17 | €184,500 | €203,000 | +€18,500 | +10.0% |
| Financial debts | 170/4 | €184,500 | €203,000 | +€18,500 | +10.0% |
| Amounts payable within one year | 42/48 | €34,397 | €11,488 | -€22,909 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | - | -€30,000 | |
| Trade debts | 44 | €2,919 | €6,034 | +€3,115 | +106.7% |
| Suppliers | 440/4 | €2,919 | €6,034 | +€3,115 | +106.7% |
| Taxes, remuneration and social security | 45 | €1,479 | €5,455 | +€3,976 | +268.9% |
| Taxes | 450/3 | €979 | €2,955 | +€1,976 | +202.0% |
| Remuneration and social security | 454/9 | €500 | €2,500 | +€2,000 | +400.0% |
| Other operating charges | 640/8 | €1,295 | €743 | -€552 | -42.6% |
| Gross operating margin | 9900 | -€1,847 | €9,768 | +€11,615 | |
| Operating profit (loss) | 9901 | -€3,142 | €9,025 | +€12,167 | |
| Financial income | 75/76B | €10,072 | €7 | -€10,065 | -99.9% |
| Recurring financial income | 75 | €10,072 | €7 | -€10,065 | -99.9% |
| Financial charges | 65/66B | €975 | €520 | -€455 | -46.6% |
| Recurring financial charges | 65 | €975 | €520 | -€455 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €5,955 | €8,512 | +€2,557 | +42.9% |
| Income taxes | 67/77 | €35 | €1,975 | +€1,940 | +5552.5% |
| Profit (loss) for the period | 9904 | €5,920 | €6,537 | +€617 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,920 | €6,537 | +€617 | +10.4% |
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 8 October 2026 via checked.be.