BELLE ALLURE: 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.
BELLE ALLURE
Largest movements
- Cash +€54,031
up €54,031 (+276%), from €19,544 to €73,575
mainly Net result for the year (+€44,350) and Other debts (+€33,000)
- Receivables within one year -€9,847
down €9,847 (-37.4%), from €26,355 to €16,508
of which Other amounts receivable: -€12,438
- Tangible fixed assets -€3,250
down €3,250 (-25.0%), from €13,000 to €9,750
- Other debts +€33,000
up €33,000 (+194%), from €17,000 to €50,000
- Tax, wage and social debts +€10,218
up €10,218 (+121%), from €8,457 to €18,676
of which Taxes: +€9,740
- Profit (loss) carried forward -€5,650
down €5,650 (-56.5%), from €10,001 to €4,350
- Trade debts +€4,167
up €4,167 (+83.2%), from €5,010 to €9,177
- Gross operating margin +€35,167
up €35,167 (+60.0%), from €58,599 to €93,766
- Taxes +€8,841
up €8,841 (+174%), from €5,094 to €13,935
- Other operating charges -€6,497
no longer reported in 2025 (was €6,497)
- Staff costs +€5,300
up €5,300 (+20.4%), from €25,997 to €31,296
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 | €60,499 | €102,233 | +€41,735 | +69.0% |
| Fixed assets | 21/28 | €13,000 | €9,750 | -€3,250 | -25.0% |
| Tangible fixed assets | 22/27 | €13,000 | €9,750 | -€3,250 | -25.0% |
| Other tangible fixed assets | 26 | €13,000 | €9,750 | -€3,250 | -25.0% |
| Current assets | 29/58 | €47,499 | €92,483 | +€44,985 | +94.7% |
| Amounts receivable within one year | 40/41 | €26,355 | €16,508 | -€9,847 | -37.4% |
| Trade receivables | 40 | €4,288 | €6,879 | +€2,592 | +60.4% |
| Other amounts receivable | 41 | €22,067 | €9,629 | -€12,438 | -56.4% |
| Cash at bank and in hand | 54/58 | €19,544 | €73,575 | +€54,031 | +276% |
| Deferred charges and accrued income | 490/1 | €1,600 | €2,400 | +€800 | +50.0% |
| Total equity and liabilities | 10/49 | €60,499 | €102,233 | +€41,735 | +69.0% |
| Equity | 10/15 | €30,031 | €24,381 | -€5,650 | -18.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31 | €31 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31 | €31 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31 | €31 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,001 | €4,350 | -€5,650 | -56.5% |
| Amounts payable | 17/49 | €30,467 | €77,852 | +€47,385 | +156% |
| Amounts payable within one year | 42/48 | €30,467 | €77,852 | +€47,385 | +156% |
| Trade debts | 44 | €5,010 | €9,177 | +€4,167 | +83.2% |
| Suppliers | 440/4 | €5,010 | €9,177 | +€4,167 | +83.2% |
| Taxes, remuneration and social security | 45 | €8,457 | €18,676 | +€10,218 | +121% |
| Taxes | 450/3 | €4,796 | €14,536 | +€9,740 | +203% |
| Remuneration and social security | 454/9 | €3,662 | €4,140 | +€478 | +13.1% |
| Other amounts payable | 47/48 | €17,000 | €50,000 | +€33,000 | +194% |
| Remuneration, social security and pensions | 62 | €25,997 | €31,296 | +€5,300 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,250 | €3,250 | = | 0.0% |
| Other operating charges | 640/8 | €6,497 | - | -€6,497 | |
| Gross operating margin | 9900 | €58,599 | €93,766 | +€35,167 | +60.0% |
| Operating profit (loss) | 9901 | €22,856 | €59,220 | +€36,364 | +159% |
| Financial charges | 65/66B | €342 | €935 | +€593 | +173% |
| Recurring financial charges | 65 | €342 | €935 | +€593 | +173% |
| Profit (loss) for the period before taxes | 9903 | €22,514 | €58,285 | +€35,771 | +159% |
| Income taxes | 67/77 | €5,094 | €13,935 | +€8,841 | +174% |
| Profit (loss) for the period | 9904 | €17,420 | €44,350 | +€26,930 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €17,420 | €44,350 | +€26,930 | +155% |
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 19 October 2026 via checked.be.