BELLA CASA: 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 CASA
Largest movements
- Receivables within one year -€12,592
down €12,592 (-98.9%), from €12,731 to €139
of which Other amounts receivable: -€12,392
- Tangible fixed assets +€7,898
up €7,898 (+144%), from €5,466 to €13,364
of which Furniture and vehicles: +€6,179
- Stocks and contracts -€1,498
down €1,498 (-77.9%), from €1,923 to €425
- Cash +€323
up €323 (+26.3%), from €1,230 to €1,553
mainly Other debts (+€15,182) and Receivables within one year (+€12,592)
- Profit (loss) carried forward -€28,035
down €28,035 (-82.2%), from -€34,096 to -€62,131
- Other debts +€15,182
up €15,182 (+57.7%), from €26,301 to €41,483
- Trade debts +€4,999
up €4,999 (+60.7%), from €8,235 to €13,234
- Tax, wage and social debts +€1,985
up €1,985 (+441%), from €450 to €2,435
of which Taxes: +€2,285
- Gross operating margin -€9,244
down €9,244 (-308%), from -€3,001 to -€12,245
- Other operating charges +€5,140
up €5,140 (+67.7%), from €7,595 to €12,735
- Depreciation +€1,916
up €1,916 (+180%), from €1,066 to €2,982
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 | €21,350 | €15,481 | -€5,869 | -27.5% |
| Fixed assets | 21/28 | €5,466 | €13,364 | +€7,898 | +144% |
| Tangible fixed assets | 22/27 | €5,466 | €13,364 | +€7,898 | +144% |
| Plant, machinery and equipment | 23 | €5,466 | €7,185 | +€1,719 | +31.4% |
| Furniture and vehicles | 24 | - | €6,179 | +€6,179 | |
| Current assets | 29/58 | €15,884 | €2,117 | -€13,767 | -86.7% |
| Stocks and contracts in progress | 3 | €1,923 | €425 | -€1,498 | -77.9% |
| Stocks | 30/36 | €1,923 | €425 | -€1,498 | -77.9% |
| Amounts receivable within one year | 40/41 | €12,731 | €139 | -€12,592 | -98.9% |
| Trade receivables | 40 | €200 | - | -€200 | |
| Other amounts receivable | 41 | €12,531 | €139 | -€12,392 | -98.9% |
| Cash at bank and in hand | 54/58 | €1,230 | €1,553 | +€323 | +26.3% |
| Total equity and liabilities | 10/49 | €21,350 | €15,481 | -€5,869 | -27.5% |
| Equity | 10/15 | -€13,636 | -€41,671 | -€28,035 | -206% |
| Contributions | 10/11 | €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 | -€34,096 | -€62,131 | -€28,035 | -82.2% |
| Amounts payable | 17/49 | €34,986 | €57,152 | +€22,166 | +63.4% |
| Amounts payable within one year | 42/48 | €34,986 | €57,152 | +€22,166 | +63.4% |
| Trade debts | 44 | €8,235 | €13,234 | +€4,999 | +60.7% |
| Suppliers | 440/4 | €8,235 | €13,234 | +€4,999 | +60.7% |
| Taxes, remuneration and social security | 45 | €450 | €2,435 | +€1,985 | +441% |
| Taxes | 450/3 | €150 | €2,435 | +€2,285 | +1,523% |
| Remuneration and social security | 454/9 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €26,301 | €41,483 | +€15,182 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,066 | €2,982 | +€1,916 | +180% |
| Other operating charges | 640/8 | €7,595 | €12,735 | +€5,140 | +67.7% |
| Gross operating margin | 9900 | -€3,001 | -€12,245 | -€9,244 | -308% |
| Operating profit (loss) | 9901 | -€11,662 | -€27,962 | -€16,300 | -140% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €57 | €74 | +€17 | +29.8% |
| Recurring financial charges | 65 | €57 | €74 | +€17 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,719 | -€28,035 | -€16,316 | -139% |
| Profit (loss) for the period | 9904 | -€11,719 | -€28,035 | -€16,316 | -139% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,719 | -€28,035 | -€16,316 | -139% |
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 17 October 2026 via checked.be.