Bella Moda: what changed
Two fiscal 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 Moda
Largest movements
- Cash -€43,497
down €43,497 (-57.3%), from €75,922 to €32,425
mainly Receivables within one year (-€31,250) and Other debts (-€12,000)
- Receivables within one year +€31,250
new in 2025: €31,250
of which Other amounts receivable: +€31,030
- Stocks and contracts +€1,138
up €1,138 (+5.6%), from €20,350 to €21,488
- Other debts -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Profit (loss) carried forward +€1,025
up €1,025 (+1.4%), from €73,029 to €74,054
- Gross operating margin -€4,940
down €4,940 (-65.1%), from €7,586 to €2,646
- Taxes -€1,291
down €1,291 (-77.6%), from €1,664 to €373
- Financial charges -€215
down €215 (-19.7%), from €1,093 to €878
- Other operating charges -€108
down €108 (-21.2%), from €507 to €400
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
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 | €96,273 | €85,163 | -€11,110 | -11.5% |
| Current assets | 29/58 | €96,273 | €85,163 | -€11,110 | -11.5% |
| Stocks and contracts in progress | 3 | €20,350 | €21,488 | +€1,138 | +5.6% |
| Stocks | 30/36 | €20,350 | €21,488 | +€1,138 | +5.6% |
| Amounts receivable within one year | 40/41 | - | €31,250 | +€31,250 | |
| Trade receivables | 40 | - | €220 | +€220 | |
| Other amounts receivable | 41 | - | €31,030 | +€31,030 | |
| Cash at bank and in hand | 54/58 | €75,922 | €32,425 | -€43,497 | -57.3% |
| Total equity and liabilities | 10/49 | €96,273 | €85,163 | -€11,110 | -11.5% |
| Equity | 10/15 | €81,090 | €82,114 | +€1,025 | +1.3% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,029 | €74,054 | +€1,025 | +1.4% |
| Amounts payable | 17/49 | €15,183 | €3,048 | -€12,135 | -79.9% |
| Amounts payable within one year | 42/48 | €15,183 | €3,048 | -€12,135 | -79.9% |
| Trade debts | 44 | €545 | €180 | -€365 | -67.0% |
| Suppliers | 440/4 | €545 | €180 | -€365 | -67.0% |
| Taxes, remuneration and social security | 45 | €2,638 | €2,869 | +€231 | +8.7% |
| Taxes | 450/3 | €2,638 | €2,869 | +€231 | +8.7% |
| Other amounts payable | 47/48 | €12,000 | €0 | -€12,000 | -100.0% |
| Other operating charges | 640/8 | €507 | €400 | -€108 | -21.2% |
| Gross operating margin | 9900 | €7,586 | €2,646 | -€4,940 | -65.1% |
| Operating profit (loss) | 9901 | €7,079 | €2,246 | -€4,833 | -68.3% |
| Financial income | 75/76B | €2 | €30 | +€28 | +1830.5% |
| Recurring financial income | 75 | €2 | €30 | +€28 | +1830.5% |
| Financial charges | 65/66B | €1,093 | €878 | -€215 | -19.7% |
| Recurring financial charges | 65 | €1,093 | €878 | -€215 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €5,987 | €1,398 | -€4,590 | -76.7% |
| Income taxes | 67/77 | €1,664 | €373 | -€1,291 | -77.6% |
| Profit (loss) for the period | 9904 | €4,323 | €1,025 | -€3,298 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,323 | €1,025 | -€3,298 | -76.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.