Belle Enfance: 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 Enfance
Largest movements
- Receivables within one year -€2,187
down €2,187 (-78.8%), from €2,776 to €589
- Financial fixed assets -€364
no longer reported in 2025 (was €364)
- Cash +€216
up €216 (+422%), from €51 to €268
mainly Receivables within one year (+€2,187) and Investment in fixed assets (net) (+€364)
- Profit (loss) carried forward -€2,335
down €2,335 (-15.2%), from -€15,401 to -€17,736
- Gross operating margin -€10,701
down €10,701, from €9,284 to -€1,417
- Financial income -€7,422
down €7,422 (-99.0%), from €7,500 to €78
- Financial charges +€312
up €312 (+154%), from €203 to €515
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 | €3,191 | €856 | -€2,335 | -73.2% |
| Fixed assets | 21/28 | €364 | - | -€364 | |
| Financial fixed assets | 28 | €364 | - | -€364 | |
| Current assets | 29/58 | €2,827 | €856 | -€1,971 | -69.7% |
| Amounts receivable within one year | 40/41 | €2,776 | €589 | -€2,187 | -78.8% |
| Other amounts receivable | 41 | €2,776 | €589 | -€2,187 | -78.8% |
| Cash at bank and in hand | 54/58 | €51 | €268 | +€216 | +422% |
| Total equity and liabilities | 10/49 | €3,191 | €856 | -€2,335 | -73.2% |
| Equity | 10/15 | €3,191 | €856 | -€2,335 | -73.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,401 | -€17,736 | -€2,335 | -15.2% |
| Other operating charges | 640/8 | €569 | €481 | -€88 | -15.5% |
| Gross operating margin | 9900 | €9,284 | -€1,417 | -€10,701 | |
| Operating profit (loss) | 9901 | €8,715 | -€1,898 | -€10,613 | |
| Financial income | 75/76B | €7,500 | €78 | -€7,422 | -99.0% |
| Recurring financial income | 75 | €7,500 | €78 | -€7,422 | -99.0% |
| Financial charges | 65/66B | €203 | €515 | +€312 | +154% |
| Recurring financial charges | 65 | €203 | €515 | +€312 | +154% |
| Profit (loss) for the period before taxes | 9903 | €16,012 | -€2,335 | -€18,347 | |
| Profit (loss) for the period | 9904 | €16,012 | -€2,335 | -€18,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,012 | -€2,335 | -€18,347 |
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 30 October 2026 via checked.be.