BELLAcc: 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.
BELLAcc
Largest movements
- Tangible fixed assets +€50,527
up €50,527 (+405.6%), from €12,458 to €62,986
of which Leasing and similar rights: +€52,458
- Receivables within one year +€22,741
up €22,741 (+20.3%), from €112,245 to €134,986
of which Trade receivables: +€21,244
- Cash +€13,255
up €13,255 (+121.1%), from €10,946 to €24,201
mainly Debts after one year (+€41,192) and Net result for the year (+€36,279)
- Debts after one year +€41,192
new in 2024: €41,192
- Reserves +€34,613
up €34,613 (+69.6%), from €49,749 to €84,363
- Current portion of long-term debt +€12,210
new in 2024: €12,210
- Other debts -€6,558
down €6,558 (-15.4%), from €42,668 to €36,111
- Tax, wage and social debts +€5,210
up €5,210 (+17.0%), from €30,576 to €35,786
of which Taxes: +€7,403
- Gross operating margin +€26,732
up €26,732 (+41.9%), from €63,768 to €90,499
- Depreciation +€10,779
up €10,779 (+370.8%), from €2,907 to €13,686
- Financial charges +€3,652
up €3,652 (+160.6%), from €2,275 to €5,927
- Taxes +€2,679
up €2,679 (+16.7%), from €16,014 to €18,694
- Staff costs -€1,540
down €1,540 (-10.2%), from €15,090 to €13,550
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.
Cash bridge derived
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 | €135,649 | €222,172 | +€86,523 | +63.8% |
| Fixed assets | 21/28 | €12,458 | €62,986 | +€50,527 | +405.6% |
| Tangible fixed assets | 22/27 | €12,458 | €62,986 | +€50,527 | +405.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €491 | €0 | -€491 | -100.0% |
| Leasing and similar rights | 25 | - | €52,458 | +€52,458 | |
| Other tangible fixed assets | 26 | €11,968 | €10,528 | -€1,440 | -12.0% |
| Current assets | 29/58 | €123,191 | €159,186 | +€35,995 | +29.2% |
| Amounts receivable within one year | 40/41 | €112,245 | €134,986 | +€22,741 | +20.3% |
| Trade receivables | 40 | €58,904 | €80,148 | +€21,244 | +36.1% |
| Other amounts receivable | 41 | €53,341 | €54,838 | +€1,497 | +2.8% |
| Cash at bank and in hand | 54/58 | €10,946 | €24,201 | +€13,255 | +121.1% |
| Total equity and liabilities | 10/49 | €135,649 | €222,172 | +€86,523 | +63.8% |
| Equity | 10/15 | €55,949 | €90,563 | +€34,613 | +61.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,749 | €84,363 | +€34,613 | +69.6% |
| Distributable reserves | 133 | €49,749 | €84,363 | +€34,613 | +69.6% |
| Amounts payable | 17/49 | €79,700 | €131,610 | +€51,909 | +65.1% |
| Amounts payable after more than one year | 17 | - | €41,192 | +€41,192 | |
| Financial debts | 170/4 | - | €41,192 | +€41,192 | |
| Amounts payable within one year | 42/48 | €78,700 | €90,017 | +€11,317 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,210 | +€12,210 | |
| Trade debts | 44 | €5,456 | €5,911 | +€455 | +8.3% |
| Suppliers | 440/4 | €5,456 | €5,911 | +€455 | +8.3% |
| Taxes, remuneration and social security | 45 | €30,576 | €35,786 | +€5,210 | +17.0% |
| Taxes | 450/3 | €26,220 | €33,624 | +€7,403 | +28.2% |
| Remuneration and social security | 454/9 | €4,356 | €2,162 | -€2,193 | -50.4% |
| Other amounts payable | 47/48 | €42,668 | €36,111 | -€6,558 | -15.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €400 | -€600 | -60.0% |
| Non-recurring operating income | 76A | - | €12,670 | +€12,670 | |
| Remuneration, social security and pensions | 62 | €15,090 | €13,550 | -€1,540 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,907 | €13,686 | +€10,779 | +370.8% |
| Other operating charges | 640/8 | €1,745 | €2,385 | +€641 | +36.7% |
| Gross operating margin | 9900 | €63,768 | €90,499 | +€26,732 | +41.9% |
| Operating profit (loss) | 9901 | €44,026 | €60,878 | +€16,853 | +38.3% |
| Financial income | 75/76B | €7 | €21 | +€14 | +208.8% |
| Recurring financial income | 75 | €7 | €21 | +€14 | +208.8% |
| Financial charges | 65/66B | €2,275 | €5,927 | +€3,652 | +160.6% |
| Recurring financial charges | 65 | €2,275 | €5,927 | +€3,652 | +160.6% |
| Profit (loss) for the period before taxes | 9903 | €41,758 | €54,973 | +€13,215 | +31.6% |
| Income taxes | 67/77 | €16,014 | €18,694 | +€2,679 | +16.7% |
| Profit (loss) for the period | 9904 | €25,744 | €36,279 | +€10,536 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,744 | €36,279 | +€10,536 | +40.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.