BELLENS CONSTRUCTION: 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.
BELLENS CONSTRUCTION
Largest movements
- Cash -€1,885
down €1,885 (-22.2%), from €8,475 to €6,591
mainly Net result for the year (-€3,047) and Receivables within one year (-€195)
- Receivables within one year +€195
up €195 (+267.1%), from €73 to €268
- Profit (loss) carried forward -€3,047
down €3,047 (-1.2%), from -€244,460 to -€247,507
- Trade debts +€1,358
new in 2023: €1,358
of which Bills of exchange payable: +€1,200
- Gross operating margin -€1,480
down €1,480 (-141.7%), from -€1,044 to -€2,524
- Financial charges -€958
down €958 (-97.6%), from €982 to €23
of which Non-recurring financial charges: -€939
- Other operating charges +€500
new in 2023: €500
From the 2022 result to the 2023 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
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,548 | €6,859 | -€1,689 | -19.8% |
| Current assets | 29/58 | €8,548 | €6,859 | -€1,689 | -19.8% |
| Amounts receivable within one year | 40/41 | €73 | €268 | +€195 | +267.1% |
| Other amounts receivable | 41 | €73 | €268 | +€195 | +267.1% |
| Cash at bank and in hand | 54/58 | €8,475 | €6,591 | -€1,885 | -22.2% |
| Total equity and liabilities | 10/49 | €8,548 | €6,859 | -€1,689 | -19.8% |
| Equity | 10/15 | -€225,860 | -€228,907 | -€3,047 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,460 | -€247,507 | -€3,047 | -1.2% |
| Amounts payable | 17/49 | €234,408 | €235,766 | +€1,358 | +0.6% |
| Amounts payable after more than one year | 17 | €234,240 | €234,240 | = | 0.0% |
| Other amounts payable | 178/9 | €234,240 | €234,240 | = | 0.0% |
| Amounts payable within one year | 42/48 | €168 | €1,526 | +€1,358 | +807.3% |
| Trade debts | 44 | - | €1,358 | +€1,358 | |
| Suppliers | 440/4 | - | €158 | +€158 | |
| Bills of exchange payable | 441 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €168 | €168 | = | 0.0% |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | -€1,044 | -€2,524 | -€1,480 | -141.7% |
| Operating profit (loss) | 9901 | -€1,044 | -€3,024 | -€1,980 | -189.5% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €982 | €23 | -€958 | -97.6% |
| Recurring financial charges | 65 | €43 | €23 | -€20 | -46.0% |
| Non-recurring financial charges | 66B | €939 | - | -€939 | |
| Profit (loss) for the period before taxes | 9903 | -€2,021 | -€3,047 | -€1,027 | -50.8% |
| Profit (loss) for the period | 9904 | -€2,021 | -€3,047 | -€1,027 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,021 | -€3,047 | -€1,027 | -50.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.