Bellalima: 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.
Bellalima
Largest movements
- Cash +€18,959
up €18,959 (+129.8%), from €14,609 to €33,569
mainly Net result for the year (+€16,729) and Depreciation (+€3,129)
- Tangible fixed assets -€3,129
down €3,129 (-46.6%), from €6,719 to €3,591
- Receivables within one year +€973
up €973 (+107.6%), from €905 to €1,878
- Stocks and contracts +€585
up €585 (+151.0%), from €388 to €973
- Reserves +€16,729
up €16,729 (+537.0%), from €3,115 to €19,844
- Other debts +€694
up €694 (+4.0%), from €17,353 to €18,047
- Turnover -€1,698
down €1,698 (-1.9%), from €89,116 to €87,417
- Gross operating margin -€1,573
down €1,573 (-5.0%), from €31,177 to €29,605
- Taxes +€1,527
new in 2025: €1,527
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 | €24,721 | €42,110 | +€17,389 | +70.3% |
| Fixed assets | 21/28 | €8,819 | €5,691 | -€3,129 | -35.5% |
| Tangible fixed assets | 22/27 | €6,719 | €3,591 | -€3,129 | -46.6% |
| Plant, machinery and equipment | 23 | €6,719 | €3,591 | -€3,129 | -46.6% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €15,902 | €36,420 | +€20,518 | +129.0% |
| Stocks and contracts in progress | 3 | €388 | €973 | +€585 | +151.0% |
| Stocks | 30/36 | €388 | €973 | +€585 | +151.0% |
| Amounts receivable within one year | 40/41 | €905 | €1,878 | +€973 | +107.6% |
| Other amounts receivable | 41 | €905 | €1,878 | +€973 | +107.6% |
| Cash at bank and in hand | 54/58 | €14,609 | €33,569 | +€18,959 | +129.8% |
| Total equity and liabilities | 10/49 | €24,721 | €42,110 | +€17,389 | +70.3% |
| Equity | 10/15 | €3,115 | €19,844 | +€16,729 | +537.0% |
| Reserves | 13 | €3,115 | €19,844 | +€16,729 | +537.0% |
| Distributable reserves | 133 | €3,115 | €19,844 | +€16,729 | +537.0% |
| Amounts payable | 17/49 | €21,606 | €22,266 | +€660 | +3.1% |
| Amounts payable within one year | 42/48 | €21,606 | €22,266 | +€660 | +3.1% |
| Taxes, remuneration and social security | 45 | €4,253 | €4,219 | -€34 | -0.8% |
| Taxes | 450/3 | €4,253 | €4,219 | -€34 | -0.8% |
| Other amounts payable | 47/48 | €17,353 | €18,047 | +€694 | +4.0% |
| Turnover | 70 | €89,116 | €87,417 | -€1,698 | -1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,939 | €57,813 | -€126 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,374 | €3,129 | -€245 | -7.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €6,390 | +€6,390 | |
| Gross operating margin | 9900 | €31,177 | €29,605 | -€1,573 | -5.0% |
| Operating profit (loss) | 9901 | €27,298 | €19,566 | -€7,732 | -28.3% |
| Financial charges | 65/66B | €2,042 | €1,311 | -€731 | -35.8% |
| Recurring financial charges | 65 | €2,042 | €1,311 | -€731 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €25,256 | €18,256 | -€7,001 | -27.7% |
| Income taxes | 67/77 | - | €1,527 | +€1,527 | |
| Profit (loss) for the period | 9904 | €25,256 | €16,729 | -€8,527 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,256 | €16,729 | -€8,527 | -33.8% |
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 7 October 2026 via checked.be.