BELLE-ROM: 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-ROM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Turnover -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Gross operating margin -€5,296
down €5,296 (-100.0%), from €5,296 to €0
- Depreciation -€2,772
no longer reported in 2025 (was €2,772)
- Purchases and services -€704
no longer reported in 2025 (was €704)
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.
Cash bridge derived
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,150 | €40,150 | = | 0.0% |
| Fixed assets | 21/28 | €39,564 | €39,564 | = | 0.0% |
| Tangible fixed assets | 22/27 | €39,564 | €39,564 | = | 0.0% |
| Land and buildings | 22 | €39,564 | €39,564 | = | 0.0% |
| Current assets | 29/58 | €586 | €586 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €586 | €586 | = | 0.0% |
| Other amounts receivable | 41 | €586 | €586 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,150 | €40,150 | = | 0.0% |
| Equity | 10/15 | €7,184 | €7,184 | = | 0.0% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Capital | 10 | €18,500 | €18,500 | = | 0.0% |
| Issued capital | 100 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,176 | -€13,176 | = | 0.0% |
| Amounts payable | 17/49 | €32,966 | €32,966 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,966 | €32,966 | = | 0.0% |
| Other amounts payable | 47/48 | €32,966 | €32,966 | = | 0.0% |
| Turnover | 70 | €6,000 | €0 | -€6,000 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €704 | - | -€704 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,772 | - | -€2,772 | |
| Gross operating margin | 9900 | €5,296 | €0 | -€5,296 | -100.0% |
| Operating profit (loss) | 9901 | €2,524 | €0 | -€2,524 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €2,524 | €0 | -€2,524 | -100.0% |
| Profit (loss) for the period | 9904 | €2,524 | €0 | -€2,524 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,524 | €0 | -€2,524 | -100.0% |
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 9 October 2026 via checked.be.