BELL TRANS: 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 TRANS
Largest movements
- Receivables within one year +€46,720
up €46,720 (+354.8%), from €13,169 to €59,890
of which Other amounts receivable: +€35,567
- Tangible fixed assets -€1,760
down €1,760 (-39.7%), from €4,430 to €2,670
- Cash -€1,363
down €1,363 (-81.7%), from €1,669 to €305
mainly Receivables within one year (-€46,720) and Other debts (-€7,988)
- Profit (loss) carried forward +€26,986
up €26,986 (+4332.0%), from €623 to €27,609
- Trade debts +€18,643
up €18,643 (+503.9%), from €3,700 to €22,343
- Other debts -€7,988
down €7,988 (-100.0%), from €7,988 to €0
- Tax, wage and social debts +€5,956
up €5,956 (+375.2%), from €1,587 to €7,544
- Gross operating margin +€23,974
up €23,974 (+221.1%), from €10,841 to €34,815
- Taxes +€6,578
up €6,578 (+3899.6%), from €169 to €6,747
- Financial income +€2,095
new in 2024: €2,095
- Other operating charges +€1,198
new in 2024: €1,198
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 | €19,446 | €63,043 | +€43,597 | +224.2% |
| Fixed assets | 21/28 | €4,528 | €2,768 | -€1,760 | -38.9% |
| Tangible fixed assets | 22/27 | €4,430 | €2,670 | -€1,760 | -39.7% |
| Furniture and vehicles | 24 | €4,430 | €2,670 | -€1,760 | -39.7% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €14,918 | €60,275 | +€45,357 | +304.0% |
| Amounts receivable within one year | 40/41 | €13,169 | €59,890 | +€46,720 | +354.8% |
| Trade receivables | 40 | €13,089 | €24,243 | +€11,154 | +85.2% |
| Other amounts receivable | 41 | €80 | €35,647 | +€35,567 | +44342.3% |
| Cash at bank and in hand | 54/58 | €1,669 | €305 | -€1,363 | -81.7% |
| Deferred charges and accrued income | 490/1 | €80 | €80 | = | 0.0% |
| Total equity and liabilities | 10/49 | €19,446 | €63,043 | +€43,597 | +224.2% |
| Equity | 10/15 | €623 | €27,609 | +€26,986 | +4332.0% |
| Profit (loss) carried forward | 14 | €623 | €27,609 | +€26,986 | +4332.0% |
| Amounts payable | 17/49 | €18,823 | €35,434 | +€16,611 | +88.2% |
| Amounts payable within one year | 42/48 | €18,823 | €35,434 | +€16,611 | +88.2% |
| Trade debts | 44 | €3,700 | €22,343 | +€18,643 | +503.9% |
| Suppliers | 440/4 | €3,700 | €22,343 | +€18,643 | +503.9% |
| Advances received on contracts in progress | 46 | €5,548 | €5,548 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,587 | €7,544 | +€5,956 | +375.2% |
| Taxes | 450/3 | €1,587 | €7,544 | +€5,956 | +375.2% |
| Other amounts payable | 47/48 | €7,988 | €0 | -€7,988 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,760 | €1,760 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,198 | +€1,198 | |
| Gross operating margin | 9900 | €10,841 | €34,815 | +€23,974 | +221.1% |
| Operating profit (loss) | 9901 | €9,081 | €31,857 | +€22,776 | +250.8% |
| Financial income | 75/76B | - | €2,095 | +€2,095 | |
| Recurring financial income | 75 | - | €2,095 | +€2,095 | |
| Financial charges | 65/66B | €292 | €219 | -€73 | -24.9% |
| Recurring financial charges | 65 | €292 | €219 | -€73 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €8,790 | €33,733 | +€24,943 | +283.8% |
| Income taxes | 67/77 | €169 | €6,747 | +€6,578 | +3899.6% |
| Profit (loss) for the period | 9904 | €8,621 | €26,986 | +€18,365 | +213.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,621 | €26,986 | +€18,365 | +213.0% |
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 9 October 2026 via checked.be.