BellaVida: 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.
BellaVida
Largest movements
- Cash +€36,671
up €36,671 (+30.6%), from €119,845 to €156,517
mainly Net result for the year (+€47,091) and Tax, wage and social debts (+€11,528)
- Current investments +€11,000
up €11,000 (+122%), from €9,000 to €20,000
- Tangible fixed assets -€4,826
down €4,826 (-29.2%), from €16,553 to €11,727
of which Furniture and vehicles: -€6,754
- Reserves +€33,591
up €33,591 (+22.3%), from €150,385 to €183,976
- Tax, wage and social debts +€11,528
up €11,528 (+74.7%), from €15,438 to €26,966
- Short-term financial debts +€4,561
up €4,561 (+96.1%), from €4,747 to €9,308
of which Credit institutions: +€4,561
- Trade debts -€3,306
down €3,306 (-40.6%), from €8,150 to €4,844
- Gross operating margin +€27,287
up €27,287 (+49.3%), from €55,337 to €82,624
- Taxes +€8,565
up €8,565 (+46.8%), from €18,301 to €26,866
- Depreciation +€1,853
up €1,853 (+30.1%), from €6,158 to €8,011
- Financial charges +€1,500
up €1,500 (+305%), from €493 to €1,993
- Other operating charges -€1,281
down €1,281 (-58.8%), from €2,177 to €896
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.
Derived cash bridge
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 | €186,637 | €231,356 | +€44,719 | +24.0% |
| Fixed assets | 21/28 | €16,553 | €11,727 | -€4,826 | -29.2% |
| Tangible fixed assets | 22/27 | €16,553 | €11,727 | -€4,826 | -29.2% |
| Plant, machinery and equipment | 23 | - | €1,928 | +€1,928 | |
| Furniture and vehicles | 24 | €16,553 | €9,799 | -€6,754 | -40.8% |
| Current assets | 29/58 | €170,084 | €219,629 | +€49,545 | +29.1% |
| Amounts receivable within one year | 40/41 | €41,239 | €42,919 | +€1,680 | +4.1% |
| Trade receivables | 40 | €871 | €906 | +€35 | +4.0% |
| Other amounts receivable | 41 | €40,368 | €42,013 | +€1,646 | +4.1% |
| Current investments | 50/53 | €9,000 | €20,000 | +€11,000 | +122% |
| Cash at bank and in hand | 54/58 | €119,845 | €156,517 | +€36,671 | +30.6% |
| Deferred charges and accrued income | 490/1 | €0 | €194 | +€194 | |
| Total equity and liabilities | 10/49 | €186,637 | €231,356 | +€44,719 | +24.0% |
| Equity | 10/15 | €156,585 | €190,176 | +€33,591 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,385 | €183,976 | +€33,591 | +22.3% |
| Distributable reserves | 133 | €150,385 | €183,976 | +€33,591 | +22.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,052 | €41,180 | +€11,128 | +37.0% |
| Amounts payable within one year | 42/48 | €30,052 | €41,180 | +€11,128 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €4,747 | €9,308 | +€4,561 | +96.1% |
| Credit institutions | 430/8 | €4,747 | €9,308 | +€4,561 | +96.1% |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €8,150 | €4,844 | -€3,306 | -40.6% |
| Suppliers | 440/4 | €8,150 | €4,844 | -€3,306 | -40.6% |
| Advances received on contracts in progress | 46 | - | €62 | +€62 | |
| Taxes, remuneration and social security | 45 | €15,438 | €26,966 | +€11,528 | +74.7% |
| Taxes | 450/3 | €15,438 | €26,966 | +€11,528 | +74.7% |
| Other amounts payable | 47/48 | €1,718 | €0 | -€1,718 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,158 | €8,011 | +€1,853 | +30.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,177 | €896 | -€1,281 | -58.8% |
| Gross operating margin | 9900 | €55,337 | €82,624 | +€27,287 | +49.3% |
| Operating profit (loss) | 9901 | €47,002 | €73,717 | +€26,714 | +56.8% |
| Financial income | 75/76B | €1,223 | €2,233 | +€1,010 | +82.6% |
| Recurring financial income | 75 | €1,223 | €2,233 | +€1,010 | +82.6% |
| Financial charges | 65/66B | €493 | €1,993 | +€1,500 | +305% |
| Recurring financial charges | 65 | €493 | €1,993 | +€1,500 | +305% |
| Profit (loss) for the period before taxes | 9903 | €47,733 | €73,957 | +€26,224 | +54.9% |
| Income taxes | 67/77 | €18,301 | €26,866 | +€8,565 | +46.8% |
| Profit (loss) for the period | 9904 | €29,432 | €47,091 | +€17,659 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,432 | €47,091 | +€17,659 | +60.0% |
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 14 October 2026 via checked.be.