BellahMed: 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.
BellahMed
Largest movements
- Cash +€62,866
up €62,866 (+976.9%), from €6,435 to €69,302
mainly Net result for the year (+€54,180) and Tax, wage and social debts (+€10,113)
- Deferred charges and accrued income -€2,253
down €2,253 (-71.6%), from €3,146 to €893
- Tangible fixed assets +€1,608
new in 2025: €1,608
- Reserves +€54,180
new in 2025: €54,180
- Tax, wage and social debts +€10,113
up €10,113 (+167.8%), from €6,029 to €16,142
of which Taxes: +€14,113
- Other debts -€2,807
down €2,807 (-84.2%), from €3,335 to €528
- Gross operating margin +€71,681
up €71,681 (+1855.1%), from €3,864 to €75,545
- Taxes +€20,313
up €20,313 (+2451.4%), from €829 to €21,142
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 | €15,734 | €77,197 | +€61,462 | +390.6% |
| Fixed assets | 21/28 | - | €1,608 | +€1,608 | |
| Tangible fixed assets | 22/27 | - | €1,608 | +€1,608 | |
| Furniture and vehicles | 24 | - | €1,608 | +€1,608 | |
| Current assets | 29/58 | €15,734 | €75,588 | +€59,854 | +380.4% |
| Amounts receivable within one year | 40/41 | €6,153 | €5,394 | -€759 | -12.3% |
| Trade receivables | 40 | €6,153 | €5,394 | -€759 | -12.3% |
| Cash at bank and in hand | 54/58 | €6,435 | €69,302 | +€62,866 | +976.9% |
| Deferred charges and accrued income | 490/1 | €3,146 | €893 | -€2,253 | -71.6% |
| Total equity and liabilities | 10/49 | €15,734 | €77,197 | +€61,462 | +390.6% |
| Equity | 10/15 | €5,522 | €59,702 | +€54,180 | +981.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €54,180 | +€54,180 | |
| Distributable reserves | 133 | - | €54,180 | +€54,180 | |
| Profit (loss) carried forward | 14 | €3,022 | €3,022 | = | 0.0% |
| Amounts payable | 17/49 | €10,213 | €17,495 | +€7,282 | +71.3% |
| Amounts payable within one year | 42/48 | €10,213 | €17,495 | +€7,282 | +71.3% |
| Trade debts | 44 | €849 | €825 | -€24 | -2.9% |
| Suppliers | 440/4 | €849 | €825 | -€24 | -2.9% |
| Taxes, remuneration and social security | 45 | €6,029 | €16,142 | +€10,113 | +167.8% |
| Taxes | 450/3 | €2,029 | €16,142 | +€14,113 | +695.7% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €3,335 | €528 | -€2,807 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €157 | +€157 | |
| Gross operating margin | 9900 | €3,864 | €75,545 | +€71,681 | +1855.1% |
| Operating profit (loss) | 9901 | €3,864 | €75,388 | +€71,524 | +1851.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €14 | €67 | +€53 | +383.6% |
| Recurring financial charges | 65 | €14 | €67 | +€53 | +383.6% |
| Profit (loss) for the period before taxes | 9903 | €3,850 | €75,322 | +€71,472 | +1856.3% |
| Income taxes | 67/77 | €829 | €21,142 | +€20,313 | +2451.4% |
| Profit (loss) for the period | 9904 | €3,022 | €54,180 | +€51,159 | +1693.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,022 | €54,180 | +€51,159 | +1693.1% |
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 6 October 2026 via checked.be.