Bellehistoire: 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.
Bellehistoire
Largest movements
- Stocks and contracts -€8,403
down €8,403 (-8.2%), from €103,061 to €94,657
- Cash +€7,394
up €7,394 (+11.8%), from €62,747 to €70,141
mainly Stocks and contracts (+€8,403) and Tax, wage and social debts (+€7,001)
- Tangible fixed assets -€2,441
down €2,441 (-10.5%), from €23,318 to €20,877
of which Other tangible fixed assets: -€2,743
- Trade debts -€11,669
down €11,669 (-41.8%), from €27,894 to €16,225
- Tax, wage and social debts +€7,001
up €7,001 (+66.8%), from €10,483 to €17,484
of which Taxes: +€4,439
- Other debts +€6,558
up €6,558 (+12.5%), from €52,295 to €58,853
- Debts after one year -€5,384
down €5,384 (-100%), from €5,384 to €0
- Current portion of long-term debt -€5,141
down €5,141 (-48.8%), from €10,525 to €5,384
- Gross operating margin +€2,170
up €2,170 (+9.5%), from €22,731 to €24,902
- Financial income -€450
down €450 (-77.7%), from €580 to €130
- Financial charges +€330
up €330 (+5.6%), from €5,838 to €6,167
- Depreciation +€303
up €303 (+8.8%), from €3,459 to €3,762
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 | €193,657 | €187,883 | -€5,774 | -3.0% |
| Fixed assets | 21/28 | €23,318 | €20,877 | -€2,441 | -10.5% |
| Tangible fixed assets | 22/27 | €23,318 | €20,877 | -€2,441 | -10.5% |
| Furniture and vehicles | 24 | €4,116 | €4,418 | +€302 | +7.3% |
| Other tangible fixed assets | 26 | €19,202 | €16,459 | -€2,743 | -14.3% |
| Current assets | 29/58 | €170,339 | €167,006 | -€3,333 | -2.0% |
| Stocks and contracts in progress | 3 | €103,061 | €94,657 | -€8,403 | -8.2% |
| Stocks | 30/36 | €103,061 | €94,657 | -€8,403 | -8.2% |
| Amounts receivable within one year | 40/41 | €2,355 | €492 | -€1,864 | -79.1% |
| Trade receivables | 40 | €1,832 | €492 | -€1,340 | -73.2% |
| Other amounts receivable | 41 | €523 | €0 | -€523 | -100% |
| Cash at bank and in hand | 54/58 | €62,747 | €70,141 | +€7,394 | +11.8% |
| Deferred charges and accrued income | 490/1 | €2,175 | €1,716 | -€460 | -21.1% |
| Total equity and liabilities | 10/49 | €193,657 | €187,883 | -€5,774 | -3.0% |
| Equity | 10/15 | €79,397 | €83,948 | +€4,551 | +5.7% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €44,397 | €48,948 | +€4,551 | +10.3% |
| Distributable reserves | 133 | €44,397 | €48,948 | +€4,551 | +10.3% |
| Amounts payable | 17/49 | €114,260 | €103,935 | -€10,325 | -9.0% |
| Amounts payable after more than one year | 17 | €5,384 | €0 | -€5,384 | -100% |
| Financial debts | 170/4 | €5,384 | €0 | -€5,384 | -100% |
| Amounts payable within one year | 42/48 | €101,197 | €97,951 | -€3,246 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €10,525 | €5,384 | -€5,141 | -48.8% |
| Trade debts | 44 | €27,894 | €16,225 | -€11,669 | -41.8% |
| Suppliers | 440/4 | €27,894 | €16,225 | -€11,669 | -41.8% |
| Advances received on contracts in progress | 46 | - | €5 | +€5 | |
| Taxes, remuneration and social security | 45 | €10,483 | €17,484 | +€7,001 | +66.8% |
| Taxes | 450/3 | €8,468 | €12,907 | +€4,439 | +52.4% |
| Remuneration and social security | 454/9 | €2,015 | €4,577 | +€2,562 | +127% |
| Other amounts payable | 47/48 | €52,295 | €58,853 | +€6,558 | +12.5% |
| Accrued charges and deferred income | 492/3 | €7,679 | €5,984 | -€1,695 | -22.1% |
| Remuneration, social security and pensions | 62 | €4,985 | €5,156 | +€171 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,459 | €3,762 | +€303 | +8.8% |
| Other operating charges | 640/8 | €4,150 | €4,243 | +€94 | +2.3% |
| Gross operating margin | 9900 | €22,731 | €24,902 | +€2,170 | +9.5% |
| Operating profit (loss) | 9901 | €10,138 | €11,740 | +€1,602 | +15.8% |
| Financial income | 75/76B | €580 | €130 | -€450 | -77.7% |
| Recurring financial income | 75 | €580 | €130 | -€450 | -77.7% |
| Financial charges | 65/66B | €5,838 | €6,167 | +€330 | +5.6% |
| Recurring financial charges | 65 | €5,838 | €6,167 | +€330 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €4,880 | €5,703 | +€822 | +16.8% |
| Income taxes | 67/77 | €987 | €1,151 | +€164 | +16.6% |
| Profit (loss) for the period | 9904 | €3,893 | €4,551 | +€658 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,893 | €4,551 | +€658 | +16.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.