BELLA: 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.
BELLA
Largest movements
- Cash -€11,018
down €11,018 (-79.2%), from €13,906 to €2,888
mainly Trade debts (-€51,672) and Other debts (-€6,748)
- Receivables within one year +€4,499
up €4,499 (+7.5%), from €59,886 to €64,385
of which Other amounts receivable: +€33,255
- Trade debts -€51,672
down €51,672 (-81.9%), from €63,096 to €11,424
- Profit (loss) carried forward +€34,199
up €34,199 (+429.9%), from €7,954 to €42,153
- Tax, wage and social debts +€17,070
up €17,070 (+1049.5%), from €1,626 to €18,696
- Other debts -€6,748
no longer reported in 2024 (was €6,748)
- Turnover +€90,596
up €90,596 (+38.3%), from €236,654 to €327,250
- Purchases and services +€60,324
up €60,324 (+27.7%), from €217,614 to €277,938
- Gross operating margin +€30,272
up €30,272 (+159.0%), from €19,040 to €49,312
- Taxes +€11,184
up €11,184 (+687.6%), from €1,626 to €12,810
- Other operating charges -€8,999
down €8,999 (-86.0%), from €10,459 to €1,460
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 | €84,424 | €77,273 | -€7,151 | -8.5% |
| Fixed assets | 21/28 | €10,000 | €10,000 | -€0 | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | -€0 | 0.0% |
| Current assets | 29/58 | €74,424 | €67,273 | -€7,151 | -9.6% |
| Amounts receivable within one year | 40/41 | €59,886 | €64,385 | +€4,499 | +7.5% |
| Trade receivables | 40 | €28,756 | - | -€28,756 | |
| Other amounts receivable | 41 | €31,130 | €64,385 | +€33,255 | +106.8% |
| Cash at bank and in hand | 54/58 | €13,906 | €2,888 | -€11,018 | -79.2% |
| Deferred charges and accrued income | 490/1 | €632 | - | -€632 | |
| Total equity and liabilities | 10/49 | €84,424 | €77,273 | -€7,151 | -8.5% |
| Equity | 10/15 | €12,954 | €47,153 | +€34,199 | +264.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €7,954 | €42,153 | +€34,199 | +429.9% |
| Amounts payable | 17/49 | €71,470 | €30,120 | -€41,350 | -57.9% |
| Amounts payable within one year | 42/48 | €71,470 | €30,120 | -€41,350 | -57.9% |
| Trade debts | 44 | €63,096 | €11,424 | -€51,672 | -81.9% |
| Suppliers | 440/4 | €63,096 | €11,424 | -€51,672 | -81.9% |
| Taxes, remuneration and social security | 45 | €1,626 | €18,696 | +€17,070 | +1049.5% |
| Taxes | 450/3 | €1,626 | €18,696 | +€17,070 | +1049.5% |
| Other amounts payable | 47/48 | €6,748 | - | -€6,748 | |
| Turnover | 70 | €236,654 | €327,250 | +€90,596 | +38.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €217,614 | €277,938 | +€60,324 | +27.7% |
| Other operating charges | 640/8 | €10,459 | €1,460 | -€8,999 | -86.0% |
| Gross operating margin | 9900 | €19,040 | €49,312 | +€30,272 | +159.0% |
| Operating profit (loss) | 9901 | €8,581 | €47,852 | +€39,271 | +457.6% |
| Financial income | 75/76B | €849 | €2,127 | +€1,278 | +150.5% |
| Recurring financial income | 75 | €849 | €2,127 | +€1,278 | +150.5% |
| Financial charges | 65/66B | €1,299 | €2,970 | +€1,671 | +128.7% |
| Recurring financial charges | 65 | €1,299 | €2,970 | +€1,671 | +128.7% |
| Profit (loss) for the period before taxes | 9903 | €8,132 | €47,009 | +€38,877 | +478.1% |
| Income taxes | 67/77 | €1,626 | €12,810 | +€11,184 | +687.6% |
| Profit (loss) for the period | 9904 | €6,506 | €34,199 | +€27,693 | +425.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,506 | €34,199 | +€27,693 | +425.7% |
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 12 October 2026 via checked.be.