BELL'ILE: 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'ILE
Largest movements
- Tangible fixed assets +€9,431
up €9,431, from €0 to €9,431
of which Furniture and vehicles: +€7,902
- Receivables within one year +€1,105
up €1,105 (+496.6%), from €223 to €1,328
- Cash -€883
no longer reported in 2024 (was €883)
mainly Investment in fixed assets (net) (-€10,057) and Net result for the year (-€6,890)
- Other debts +€10,240
up €10,240 (+74.9%), from €13,670 to €23,910
- Profit (loss) carried forward -€6,890
down €6,890 (-19.7%), from -€35,044 to -€41,934
- Short-term financial debts +€5,499
new in 2024: €5,499
- Trade debts +€2,824
new in 2024: €2,824
- Current portion of long-term debt -€2,020
no longer reported in 2024 (was €2,020)
- Gross operating margin +€1,811
up €1,811 (+28.5%), from -€6,349 to -€4,538
- Depreciation +€626
new in 2024: €626
- Financial charges -€527
down €527 (-40.2%), from €1,311 to €784
- Other operating charges -€169
down €169 (-13.9%), from €1,211 to €1,042
- Financial income +€101
new in 2024: €101
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,106 | €10,759 | +€9,653 | +873.2% |
| Fixed assets | 21/28 | €0 | €9,431 | +€9,431 | |
| Tangible fixed assets | 22/27 | €0 | €9,431 | +€9,431 | |
| Plant, machinery and equipment | 23 | - | €1,528 | +€1,528 | |
| Furniture and vehicles | 24 | €0 | €7,902 | +€7,902 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,106 | €1,328 | +€222 | +20.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €223 | €1,328 | +€1,105 | +496.6% |
| Other amounts receivable | 41 | €223 | €1,328 | +€1,105 | +496.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €883 | - | -€883 | |
| Total equity and liabilities | 10/49 | €1,106 | €10,759 | +€9,653 | +873.2% |
| Equity | 10/15 | -€14,584 | -€21,474 | -€6,890 | -47.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,044 | -€41,934 | -€6,890 | -19.7% |
| Amounts payable | 17/49 | €15,690 | €32,233 | +€16,543 | +105.4% |
| Amounts payable within one year | 42/48 | €15,690 | €32,233 | +€16,543 | +105.4% |
| Current portion of amounts payable after more than one year | 42 | €2,020 | - | -€2,020 | |
| Financial debts | 43 | - | €5,499 | +€5,499 | |
| Credit institutions | 430/8 | - | €5,499 | +€5,499 | |
| Trade debts | 44 | - | €2,824 | +€2,824 | |
| Suppliers | 440/4 | - | €2,824 | +€2,824 | |
| Other amounts payable | 47/48 | €13,670 | €23,910 | +€10,240 | +74.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €626 | +€626 | |
| Other operating charges | 640/8 | €1,211 | €1,042 | -€169 | -13.9% |
| Gross operating margin | 9900 | -€6,349 | -€4,538 | +€1,811 | +28.5% |
| Operating profit (loss) | 9901 | -€7,560 | -€6,207 | +€1,354 | +17.9% |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | €1,311 | €784 | -€527 | -40.2% |
| Recurring financial charges | 65 | €1,311 | €784 | -€527 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,871 | -€6,890 | +€1,981 | +22.3% |
| Profit (loss) for the period | 9904 | -€8,871 | -€6,890 | +€1,981 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,871 | -€6,890 | +€1,981 | +22.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.