BELLA VISTA: 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 VISTA
Largest movements
- Cash +€25,884
up €25,884 (+87.4%), from €29,600 to €55,484
mainly Net result for the year (+€60,457) and Depreciation (+€5,937)
- Tangible fixed assets -€5,937
down €5,937 (-42.6%), from €13,935 to €7,998
of which Plant, machinery and equipment: -€3,459
- Stocks and contracts -€5,594
down €5,594 (-36.1%), from €15,483 to €9,889
- Receivables within one year -€5,350
down €5,350 (-29.0%), from €18,473 to €13,123
of which Other amounts receivable: -€12,945
- Profit (loss) carried forward +€60,457
up €60,457 (+56.0%), from -€107,966 to -€47,509
- Trade debts -€26,124
down €26,124 (-76.7%), from €34,075 to €7,951
- Tax, wage and social debts -€17,083
down €17,083 (-27.9%), from €61,130 to €44,047
of which Remuneration and social security: -€20,795
- Accrued charges and deferred income -€5,000
no longer reported in 2024 (was €5,000)
- Debts after one year -€2,720
no longer reported in 2024 (was €2,720)
- Staff costs -€57,462
down €57,462 (-13.9%), from €413,997 to €356,535
- Gross operating margin +€21,047
up €21,047 (+5.2%), from €408,555 to €429,603
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.
Derived cash bridge
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 | €79,250 | €87,420 | +€8,170 | +10.3% |
| Fixed assets | 21/28 | €13,935 | €7,998 | -€5,937 | -42.6% |
| Tangible fixed assets | 22/27 | €13,935 | €7,998 | -€5,937 | -42.6% |
| Plant, machinery and equipment | 23 | €3,834 | €375 | -€3,459 | -90.2% |
| Furniture and vehicles | 24 | €10,101 | €7,623 | -€2,478 | -24.5% |
| Current assets | 29/58 | €65,315 | €79,422 | +€14,107 | +21.6% |
| Stocks and contracts in progress | 3 | €15,483 | €9,889 | -€5,594 | -36.1% |
| Stocks | 30/36 | €15,483 | €9,889 | -€5,594 | -36.1% |
| Amounts receivable within one year | 40/41 | €18,473 | €13,123 | -€5,350 | -29.0% |
| Trade receivables | 40 | €5,473 | €13,068 | +€7,595 | +139% |
| Other amounts receivable | 41 | €13,000 | €55 | -€12,945 | -99.6% |
| Cash at bank and in hand | 54/58 | €29,600 | €55,484 | +€25,884 | +87.4% |
| Deferred charges and accrued income | 490/1 | €1,758 | €925 | -€833 | -47.4% |
| Total equity and liabilities | 10/49 | €79,250 | €87,420 | +€8,170 | +10.3% |
| Equity | 10/15 | -€89,366 | -€28,909 | +€60,457 | +67.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,966 | -€47,509 | +€60,457 | +56.0% |
| Amounts payable | 17/49 | €168,616 | €116,329 | -€52,287 | -31.0% |
| Amounts payable after more than one year | 17 | €2,720 | - | -€2,720 | |
| Financial debts | 170/4 | €2,720 | - | -€2,720 | |
| Amounts payable within one year | 42/48 | €160,896 | €116,329 | -€44,567 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €4,080 | €2,720 | -€1,360 | -33.3% |
| Trade debts | 44 | €34,075 | €7,951 | -€26,124 | -76.7% |
| Suppliers | 440/4 | €34,075 | €7,951 | -€26,124 | -76.7% |
| Taxes, remuneration and social security | 45 | €61,130 | €44,047 | -€17,083 | -27.9% |
| Taxes | 450/3 | €16,137 | €19,848 | +€3,711 | +23.0% |
| Remuneration and social security | 454/9 | €44,993 | €24,199 | -€20,795 | -46.2% |
| Other amounts payable | 47/48 | €61,610 | €61,610 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €413,997 | €356,535 | -€57,462 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,126 | €5,937 | -€3,189 | -34.9% |
| Other operating charges | 640/8 | €2,559 | €951 | -€1,608 | -62.8% |
| Gross operating margin | 9900 | €408,555 | €429,603 | +€21,047 | +5.2% |
| Operating profit (loss) | 9901 | -€17,126 | €66,180 | +€83,306 | |
| Financial income | 75/76B | €1 | €1,046 | +€1,046 | +190,113% |
| Recurring financial income | 75 | €1 | €1,046 | +€1,046 | +190,113% |
| Financial charges | 65/66B | €4,432 | €6,769 | +€2,336 | +52.7% |
| Recurring financial charges | 65 | €4,432 | €6,769 | +€2,336 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,558 | €60,457 | +€82,016 | |
| Profit (loss) for the period | 9904 | -€21,558 | €60,457 | +€82,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,558 | €60,457 | +€82,016 |
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 21 October 2026 via checked.be.