Bella Ella: 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 Ella
Largest movements
- Deferred charges and accrued income -€7,942
down €7,942 (-89.9%), from €8,837 to €894
- Receivables within one year -€4,318
down €4,318 (-23.8%), from €18,135 to €13,817
of which Trade receivables: -€2,518
- Current investments -€1,008
down €1,008 (-100.0%), from €1,008 to €0
- Cash +€858
up €858 (+557.3%), from €154 to €1,012
- Tangible fixed assets -€528
down €528 (-100.0%), from €528 to €0
- Profit (loss) carried forward -€26,247
down €26,247 (-750.3%), from -€3,498 to -€29,745
- Other debts +€6,750
up €6,750 (+167.8%), from €4,024 to €10,774
- Trade debts +€3,497
up €3,497 (+336.7%), from €1,038 to €4,535
- Tax, wage and social debts +€3,054
up €3,054 (+189.2%), from €1,614 to €4,668
of which Remuneration and social security: +€2,500
- Gross operating margin -€18,649
down €18,649 (-344.0%), from -€5,422 to -€24,071
- Depreciation -€858
down €858 (-61.9%), from €1,386 to €528
- Financial charges +€414
up €414 (+814.5%), from €51 to €464
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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,661 | €15,723 | -€12,938 | -45.1% |
| Fixed assets | 21/28 | €528 | €0 | -€528 | -100.0% |
| Tangible fixed assets | 22/27 | €528 | €0 | -€528 | -100.0% |
| Plant, machinery and equipment | 23 | €528 | €0 | -€528 | -100.0% |
| Current assets | 29/58 | €28,133 | €15,723 | -€12,410 | -44.1% |
| Amounts receivable within one year | 40/41 | €18,135 | €13,817 | -€4,318 | -23.8% |
| Trade receivables | 40 | €16,335 | €13,817 | -€2,518 | -15.4% |
| Other amounts receivable | 41 | €1,800 | €0 | -€1,800 | -100.0% |
| Current investments | 50/53 | €1,008 | €0 | -€1,008 | -100.0% |
| Cash at bank and in hand | 54/58 | €154 | €1,012 | +€858 | +557.3% |
| Deferred charges and accrued income | 490/1 | €8,837 | €894 | -€7,942 | -89.9% |
| Total equity and liabilities | 10/49 | €28,661 | €15,723 | -€12,938 | -45.1% |
| Equity | 10/15 | €21,985 | -€4,262 | -€26,247 | |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Reserves | 13 | €23,383 | €23,383 | = | 0.0% |
| Distributable reserves | 133 | €23,383 | €23,383 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,498 | -€29,745 | -€26,247 | -750.3% |
| Amounts payable | 17/49 | €6,676 | €19,985 | +€13,309 | +199.3% |
| Amounts payable within one year | 42/48 | €6,676 | €19,985 | +€13,309 | +199.3% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €1,038 | €4,535 | +€3,497 | +336.7% |
| Suppliers | 440/4 | €1,038 | €4,535 | +€3,497 | +336.7% |
| Taxes, remuneration and social security | 45 | €1,614 | €4,668 | +€3,054 | +189.2% |
| Taxes | 450/3 | €1,614 | €2,168 | +€554 | +34.3% |
| Remuneration and social security | 454/9 | €0 | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €4,024 | €10,774 | +€6,750 | +167.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €528 | -€858 | -61.9% |
| Other operating charges | 640/8 | €1,027 | €1,085 | +€58 | +5.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,422 | -€24,071 | -€18,649 | -344.0% |
| Operating profit (loss) | 9901 | -€7,835 | -€25,684 | -€17,849 | -227.8% |
| Financial income | 75/76B | €0 | €96 | +€96 | |
| Recurring financial income | 75 | €0 | €96 | +€96 | |
| Financial charges | 65/66B | €51 | €464 | +€414 | +814.5% |
| Recurring financial charges | 65 | €51 | €464 | +€414 | +814.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,885 | -€26,052 | -€18,166 | -230.4% |
| Income taxes | 67/77 | €200 | €195 | -€5 | -2.4% |
| Profit (loss) for the period | 9904 | -€8,085 | -€26,247 | -€18,162 | -224.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,085 | -€26,247 | -€18,162 | -224.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.