BELLE ET NET: 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 ET NET
Largest movements
- Current assets -€47,560
down €47,560 (-54.6%), from €87,135 to €39,575
of which Receivables within one year: -€55,464
- Tangible fixed assets -€2,381
down €2,381 (-68.8%), from €3,461 to €1,080
- Profit (loss) carried forward -€46,809
down €46,809, from €25,578 to -€21,231
- Debts -€3,132
down €3,132 (-4.8%), from €65,268 to €62,136
- Gross operating margin +€351,109
new in 2015: €351,109
- Depreciation -€4,576
down €4,576 (-93.3%), from €4,906 to €330
From the 2014 result to the 2015 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,846 | €40,905 | -€49,941 | -55.0% |
| Fixed assets | 21/28 | €3,711 | €1,330 | -€2,381 | -64.2% |
| Tangible fixed assets | 22/27 | €3,461 | €1,080 | -€2,381 | -68.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €87,135 | €39,575 | -€47,560 | -54.6% |
| Amounts receivable within one year | 40/41 | €57,302 | €1,838 | -€55,464 | -96.8% |
| Cash at bank and in hand | 54/58 | €29,833 | €14,477 | -€15,356 | -51.5% |
| Total equity and liabilities | 10/49 | €90,846 | €40,905 | -€49,941 | -55.0% |
| Equity | 10/15 | €25,578 | -€21,231 | -€46,809 | |
| Profit (loss) carried forward | 14 | €25,578 | -€21,231 | -€46,809 | |
| Amounts payable | 17/49 | €65,268 | €62,136 | -€3,132 | -4.8% |
| Amounts payable within one year | 42/48 | €65,268 | €62,031 | -€3,237 | -5.0% |
| Trade debts | 44 | €13,771 | €31,832 | +€18,061 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,906 | €330 | -€4,576 | -93.3% |
| Gross operating margin | 9900 | - | €351,109 | +€351,109 | |
| Operating profit (loss) | 9901 | -€414,225 | -€51,135 | +€363,090 | +87.7% |
| Recurring financial income | 75 | €11 | €211 | +€200 | +1,818% |
| Recurring financial charges | 65 | €664 | €587 | -€77 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€414,878 | -€51,511 | +€363,367 | +87.6% |
| Profit (loss) for the period | 9904 | -€28,137 | -€46,809 | -€18,672 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,137 | -€46,809 | -€18,672 | -66.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2014 and 31 December 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.