BELL-IT CONSULTING: 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-IT CONSULTING
Largest movements
- Cash +€67,559
up €67,559 (+51.2%), from €131,860 to €199,418
mainly Net result for the year (+€86,482) and Depreciation (+€5,375)
- Tangible fixed assets -€5,375
down €5,375 (-18.6%), from €28,934 to €23,559
of which Furniture and vehicles: -€4,647
- Deferred charges and accrued income -€5,311
down €5,311 (-40.5%), from €13,127 to €7,816
- Receivables within one year +€3,203
up €3,203 (+11.5%), from €27,791 to €30,995
of which Trade receivables: +€3,203
- Profit (loss) carried forward +€86,482
up €86,482 (+71.7%), from €120,598 to €207,080
- Other debts -€31,091
down €31,091 (-72.4%), from €42,944 to €11,853
- Depreciation +€2,960
up €2,960 (+123%), from €2,415 to €5,375
- Gross operating margin +€1,389
up €1,389 (+1.2%), from €115,805 to €117,194
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 | €201,712 | €261,789 | +€60,076 | +29.8% |
| Fixed assets | 21/28 | €28,934 | €23,559 | -€5,375 | -18.6% |
| Tangible fixed assets | 22/27 | €28,934 | €23,559 | -€5,375 | -18.6% |
| Plant, machinery and equipment | 23 | €6,459 | €5,731 | -€728 | -11.3% |
| Furniture and vehicles | 24 | €22,476 | €17,828 | -€4,647 | -20.7% |
| Current assets | 29/58 | €172,778 | €238,230 | +€65,451 | +37.9% |
| Amounts receivable within one year | 40/41 | €27,791 | €30,995 | +€3,203 | +11.5% |
| Trade receivables | 40 | €26,871 | €30,075 | +€3,203 | +11.9% |
| Other amounts receivable | 41 | €920 | €920 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €131,860 | €199,418 | +€67,559 | +51.2% |
| Deferred charges and accrued income | 490/1 | €13,127 | €7,816 | -€5,311 | -40.5% |
| Total equity and liabilities | 10/49 | €201,712 | €261,789 | +€60,076 | +29.8% |
| Equity | 10/15 | €122,598 | €209,080 | +€86,482 | +70.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,598 | €207,080 | +€86,482 | +71.7% |
| Amounts payable | 17/49 | €79,115 | €52,709 | -€26,405 | -33.4% |
| Amounts payable within one year | 42/48 | €79,115 | €52,709 | -€26,405 | -33.4% |
| Trade debts | 44 | €1,925 | €4,327 | +€2,402 | +125% |
| Suppliers | 440/4 | €1,925 | €4,327 | +€2,402 | +125% |
| Taxes, remuneration and social security | 45 | €34,245 | €36,529 | +€2,283 | +6.7% |
| Taxes | 450/3 | €34,245 | €36,529 | +€2,283 | +6.7% |
| Other amounts payable | 47/48 | €42,944 | €11,853 | -€31,091 | -72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,415 | €5,375 | +€2,960 | +123% |
| Other operating charges | 640/8 | €189 | €467 | +€279 | +147% |
| Gross operating margin | 9900 | €115,805 | €117,194 | +€1,389 | +1.2% |
| Operating profit (loss) | 9901 | €113,201 | €111,352 | -€1,850 | -1.6% |
| Financial income | 75/76B | €5 | €4 | -€1 | -25.2% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -25.2% |
| Financial charges | 65/66B | €1,417 | €1,561 | +€143 | +10.1% |
| Recurring financial charges | 65 | €1,417 | €1,561 | +€143 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €111,789 | €109,795 | -€1,994 | -1.8% |
| Income taxes | 67/77 | €23,711 | €23,313 | -€398 | -1.7% |
| Profit (loss) for the period | 9904 | €88,078 | €86,482 | -€1,596 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,078 | €86,482 | -€1,596 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.