BELLA & YAS: 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 & YAS
Largest movements
- Cash +€51,842
up €51,842 (+218.5%), from €23,729 to €75,570
mainly Tax, wage and social debts (+€29,446) and Trade debts (+€20,441)
- Receivables within one year +€10,002
up €10,002 (+43.9%), from €22,764 to €32,766
- Tangible fixed assets +€4,988
up €4,988 (+419.1%), from €1,190 to €6,179
- Tax, wage and social debts +€29,446
up €29,446 (+97.0%), from €30,355 to €59,800
of which Remuneration and social security: +€23,786
- Trade debts +€20,441
up €20,441 (+138.2%), from €14,789 to €35,231
- Current portion of long-term debt +€15,817
new in 2025: €15,817
- Gross operating margin +€174,075
up €174,075 (+130.2%), from €133,722 to €307,796
- Staff costs +€169,135
up €169,135 (+128.5%), from €131,599 to €300,734
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 | €50,053 | €116,058 | +€66,004 | +131.9% |
| Fixed assets | 21/28 | €1,190 | €6,179 | +€4,988 | +419.1% |
| Tangible fixed assets | 22/27 | €1,190 | €6,179 | +€4,988 | +419.1% |
| Furniture and vehicles | 24 | €1,190 | €6,179 | +€4,988 | +419.1% |
| Current assets | 29/58 | €48,863 | €109,879 | +€61,016 | +124.9% |
| Amounts receivable within one year | 40/41 | €22,764 | €32,766 | +€10,002 | +43.9% |
| Trade receivables | 40 | €22,764 | €32,766 | +€10,002 | +43.9% |
| Cash at bank and in hand | 54/58 | €23,729 | €75,570 | +€51,842 | +218.5% |
| Deferred charges and accrued income | 490/1 | €2,370 | €1,543 | -€827 | -34.9% |
| Total equity and liabilities | 10/49 | €50,053 | €116,058 | +€66,004 | +131.9% |
| Equity | 10/15 | €4,789 | €5,209 | +€420 | +8.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €289 | €709 | +€420 | +145.6% |
| Distributable reserves | 133 | €289 | €709 | +€420 | +145.6% |
| Amounts payable | 17/49 | €45,264 | €110,849 | +€65,584 | +144.9% |
| Amounts payable within one year | 42/48 | €45,144 | €110,849 | +€65,705 | +145.5% |
| Current portion of amounts payable after more than one year | 42 | - | €15,817 | +€15,817 | |
| Trade debts | 44 | €14,789 | €35,231 | +€20,441 | +138.2% |
| Suppliers | 440/4 | €14,789 | €35,231 | +€20,441 | +138.2% |
| Taxes, remuneration and social security | 45 | €30,355 | €59,800 | +€29,446 | +97.0% |
| Taxes | 450/3 | €13,214 | €18,873 | +€5,660 | +42.8% |
| Remuneration and social security | 454/9 | €17,141 | €40,927 | +€23,786 | +138.8% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Remuneration, social security and pensions | 62 | €131,599 | €300,734 | +€169,135 | +128.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €1,366 | +€1,278 | +1444.4% |
| Gross operating margin | 9900 | €133,722 | €307,796 | +€174,075 | +130.2% |
| Operating profit (loss) | 9901 | €2,034 | €5,696 | +€3,661 | +180.0% |
| Financial income | 75/76B | €3 | €45 | +€42 | +1400.7% |
| Recurring financial income | 75 | €3 | €45 | +€42 | +1400.7% |
| Financial charges | 65/66B | €1,440 | €3,638 | +€2,198 | +152.6% |
| Recurring financial charges | 65 | €1,440 | €3,638 | +€2,198 | +152.6% |
| Profit (loss) for the period before taxes | 9903 | €597 | €2,103 | +€1,506 | +252.2% |
| Income taxes | 67/77 | €308 | €1,683 | +€1,375 | +445.7% |
| Profit (loss) for the period | 9904 | €289 | €420 | +€132 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €289 | €420 | +€132 | +45.6% |
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 11 October 2026 via checked.be.