Belle - Ile: 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 - Ile
Largest movements
- Cash -€6,625
down €6,625 (-60.7%), from €10,911 to €4,287
mainly Net result for the year (-€22,880) and Investment in fixed assets (net) (-€8,846)
- Tangible fixed assets +€3,575
up €3,575 (+2.1%), from €170,293 to €173,869
- Profit (loss) carried forward -€22,880
down €22,880 (-7.5%), from -€306,434 to -€329,314
- Other debts +€19,831
up €19,831 (+6.9%), from €288,785 to €308,616
- Gross operating margin -€9,170
down €9,170 (-136%), from -€6,720 to -€15,889
- Other operating charges -€2,623
down €2,623 (-60.9%), from €4,310 to €1,687
- Depreciation -€1,385
down €1,385 (-20.8%), from €6,656 to €5,271
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 | €181,205 | €178,155 | -€3,050 | -1.7% |
| Fixed assets | 21/28 | €170,293 | €173,869 | +€3,575 | +2.1% |
| Tangible fixed assets | 22/27 | €170,293 | €173,869 | +€3,575 | +2.1% |
| Land and buildings | 22 | €170,293 | €173,869 | +€3,575 | +2.1% |
| Current assets | 29/58 | €10,911 | €4,287 | -€6,625 | -60.7% |
| Cash at bank and in hand | 54/58 | €10,911 | €4,287 | -€6,625 | -60.7% |
| Total equity and liabilities | 10/49 | €181,205 | €178,155 | -€3,050 | -1.7% |
| Equity | 10/15 | -€107,581 | -€130,461 | -€22,880 | -21.3% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €25,328 | €25,328 | = | 0.0% |
| Distributable reserves | 133 | €25,328 | €25,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€306,434 | -€329,314 | -€22,880 | -7.5% |
| Amounts payable | 17/49 | €288,785 | €308,616 | +€19,831 | +6.9% |
| Amounts payable within one year | 42/48 | €288,785 | €308,616 | +€19,831 | +6.9% |
| Other amounts payable | 47/48 | €288,785 | €308,616 | +€19,831 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,656 | €5,271 | -€1,385 | -20.8% |
| Other operating charges | 640/8 | €4,310 | €1,687 | -€2,623 | -60.9% |
| Gross operating margin | 9900 | -€6,720 | -€15,889 | -€9,170 | -136% |
| Operating profit (loss) | 9901 | -€17,686 | -€22,847 | -€5,161 | -29.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €23 | €34 | +€11 | +50.0% |
| Recurring financial charges | 65 | €23 | €34 | +€11 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,708 | -€22,880 | -€5,172 | -29.2% |
| Profit (loss) for the period | 9904 | -€17,708 | -€22,880 | -€5,172 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,708 | -€22,880 | -€5,172 | -29.2% |
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 13 October 2026 via checked.be.