BeLLe_Chapel: 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_Chapel
Largest movements
- Receivables within one year +€28,629
up €28,629 (+165%), from €17,397 to €46,027
of which Other amounts receivable: +€28,692
- Current investments +€18,276
new in 2025: €18,276
- Cash +€4,597
up €4,597 (+11.7%), from €39,453 to €44,051
mainly Net result for the year (+€41,716) and Tax, wage and social debts (+€12,685)
- Reserves +€41,716
up €41,716 (+121%), from €34,352 to €76,068
- Tax, wage and social debts +€12,685
up €12,685 (+69.4%), from €18,287 to €30,972
of which Taxes: +€12,685
- Trade debts -€1,546
down €1,546 (-50.7%), from €3,049 to €1,503
- Gross operating margin +€10,345
up €10,345 (+22.7%), from €45,515 to €55,860
- Taxes +€2,218
up €2,218 (+21.6%), from €10,254 to €12,472
- Financial income +€877
up €877 (+1,311%), from €67 to €944
- Depreciation +€646
up €646 (+125%), from €516 to €1,162
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 | €59,188 | €112,043 | +€52,855 | +89.3% |
| Fixed assets | 21/28 | €2,183 | €2,711 | +€528 | +24.2% |
| Tangible fixed assets | 22/27 | €2,183 | €2,711 | +€528 | +24.2% |
| Plant, machinery and equipment | 23 | €2,183 | €1,283 | -€900 | -41.2% |
| Furniture and vehicles | 24 | - | €1,428 | +€1,428 | |
| Current assets | 29/58 | €57,005 | €109,332 | +€52,327 | +91.8% |
| Amounts receivable within one year | 40/41 | €17,397 | €46,027 | +€28,629 | +165% |
| Trade receivables | 40 | €14,616 | €14,553 | -€63 | -0.4% |
| Other amounts receivable | 41 | €2,781 | €31,473 | +€28,692 | +1,032% |
| Current investments | 50/53 | - | €18,276 | +€18,276 | |
| Cash at bank and in hand | 54/58 | €39,453 | €44,051 | +€4,597 | +11.7% |
| Deferred charges and accrued income | 490/1 | €154 | €979 | +€825 | +535% |
| Total equity and liabilities | 10/49 | €59,188 | €112,043 | +€52,855 | +89.3% |
| Equity | 10/15 | €37,852 | €79,568 | +€41,716 | +110% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €34,352 | €76,068 | +€41,716 | +121% |
| Distributable reserves | 133 | €34,352 | €76,068 | +€41,716 | +121% |
| Amounts payable | 17/49 | €21,336 | €32,475 | +€11,140 | +52.2% |
| Amounts payable within one year | 42/48 | €21,336 | €32,475 | +€11,140 | +52.2% |
| Trade debts | 44 | €3,049 | €1,503 | -€1,546 | -50.7% |
| Suppliers | 440/4 | €3,049 | €1,503 | -€1,546 | -50.7% |
| Taxes, remuneration and social security | 45 | €18,287 | €30,972 | +€12,685 | +69.4% |
| Taxes | 450/3 | €18,287 | €30,972 | +€12,685 | +69.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €516 | €1,162 | +€646 | +125% |
| Other operating charges | 640/8 | €559 | €732 | +€173 | +30.9% |
| Gross operating margin | 9900 | €45,515 | €55,860 | +€10,345 | +22.7% |
| Operating profit (loss) | 9901 | €44,440 | €53,966 | +€9,526 | +21.4% |
| Financial income | 75/76B | €67 | €944 | +€877 | +1,311% |
| Recurring financial income | 75 | €67 | €944 | +€877 | +1,311% |
| Financial charges | 65/66B | €199 | €722 | +€523 | +263% |
| Recurring financial charges | 65 | €199 | €722 | +€523 | +263% |
| Profit (loss) for the period before taxes | 9903 | €44,307 | €54,188 | +€9,880 | +22.3% |
| Income taxes | 67/77 | €10,254 | €12,472 | +€2,218 | +21.6% |
| Profit (loss) for the period | 9904 | €34,053 | €41,716 | +€7,662 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,053 | €41,716 | +€7,662 | +22.5% |
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 20 October 2026 via checked.be.