BELL'CAR: 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.
BELL'CAR
Largest movements
- Cash +€4,225
up €4,225 (+13.0%), from €32,576 to €36,801
mainly Depreciation (+€3,741) and Net result for the year (+€905)
- Tangible fixed assets -€3,741
down €3,741 (-19.3%), from €19,378 to €15,637
of which Furniture and vehicles: -€2,000
- Profit (loss) carried forward +€905
up €905 (+69.8%), from -€1,297 to -€392
- Gross operating margin -€1,485
down €1,485 (-13.0%), from €11,425 to €9,940
- Depreciation -€1,208
down €1,208 (-24.4%), from €4,949 to €3,741
- Financial charges -€630
down €630 (-56.5%), from €1,115 to €486
- Other operating charges +€153
up €153 (+3.5%), from €4,351 to €4,504
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 | €53,078 | €53,641 | +€563 | +1.1% |
| Fixed assets | 21/28 | €19,750 | €16,009 | -€3,741 | -18.9% |
| Tangible fixed assets | 22/27 | €19,378 | €15,637 | -€3,741 | -19.3% |
| Land and buildings | 22 | €1,783 | €42 | -€1,741 | -97.6% |
| Furniture and vehicles | 24 | €17,595 | €15,595 | -€2,000 | -11.4% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €33,328 | €37,632 | +€4,304 | +12.9% |
| Cash at bank and in hand | 54/58 | €32,576 | €36,801 | +€4,225 | +13.0% |
| Deferred charges and accrued income | 490/1 | €752 | €831 | +€79 | +10.5% |
| Total equity and liabilities | 10/49 | €53,078 | €53,641 | +€563 | +1.1% |
| Equity | 10/15 | €47,282 | €48,187 | +€905 | +1.9% |
| Contributions | 10/11 | €44,800 | €44,800 | = | 0.0% |
| Reserves | 13 | €3,779 | €3,779 | = | 0.0% |
| Distributable reserves | 133 | €3,779 | €3,779 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,297 | -€392 | +€905 | +69.8% |
| Amounts payable | 17/49 | €5,796 | €5,454 | -€342 | -5.9% |
| Amounts payable within one year | 42/48 | €5,046 | €4,704 | -€342 | -6.8% |
| Trade debts | 44 | €3,705 | €3,616 | -€89 | -2.4% |
| Suppliers | 440/4 | €3,705 | €3,616 | -€89 | -2.4% |
| Taxes, remuneration and social security | 45 | €1,340 | €1,088 | -€252 | -18.8% |
| Taxes | 450/3 | €1,340 | €1,088 | -€252 | -18.8% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,949 | €3,741 | -€1,208 | -24.4% |
| Other operating charges | 640/8 | €4,351 | €4,504 | +€153 | +3.5% |
| Gross operating margin | 9900 | €11,425 | €9,940 | -€1,485 | -13.0% |
| Operating profit (loss) | 9901 | €2,125 | €1,695 | -€429 | -20.2% |
| Financial charges | 65/66B | €1,115 | €486 | -€630 | -56.5% |
| Recurring financial charges | 65 | €1,115 | €486 | -€630 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €1,010 | €1,210 | +€200 | +19.8% |
| Income taxes | 67/77 | €239 | €305 | +€66 | +27.7% |
| Profit (loss) for the period | 9904 | €771 | €905 | +€134 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €771 | €905 | +€134 | +17.4% |
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 15 October 2026 via checked.be.