BELLENS INTERIEUR: 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 INTERIEUR
Largest movements
- Cash -€26,991
down €26,991 (-47.8%), from €56,524 to €29,534
mainly Receivables within one year (-€21,412) and Debts after one year (-€21,165)
- Receivables within one year +€21,412
up €21,412 (+419%), from €5,114 to €26,526
of which Trade receivables: +€15,688
- Tangible fixed assets -€17,306
down €17,306 (-16.9%), from €102,106 to €84,800
of which Leasing and similar rights: -€23,361
- Deferred charges and accrued income +€2,136
up €2,136 (+56.7%), from €3,770 to €5,906
- Debts after one year -€21,165
down €21,165 (-33.4%), from €63,405 to €42,241
- Profit (loss) carried forward +€5,719
up €5,719 (+38.0%), from €15,032 to €20,751
- Trade debts -€2,352
down €2,352 (-43.7%), from €5,385 to €3,033
- Current portion of long-term debt -€2,063
down €2,063 (-8.9%), from €23,228 to €21,165
- Depreciation +€11,622
up €11,622 (+63.6%), from €18,275 to €29,897
- Gross operating margin -€2,795
down €2,795 (-6.1%), from €45,771 to €42,976
- Taxes -€1,710
down €1,710 (-47.1%), from €3,633 to €1,923
- Financial charges +€1,251
up €1,251 (+38.8%), from €3,225 to €4,477
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 | €168,017 | €147,006 | -€21,011 | -12.5% |
| Fixed assets | 21/28 | €102,116 | €84,810 | -€17,306 | -16.9% |
| Tangible fixed assets | 22/27 | €102,106 | €84,800 | -€17,306 | -16.9% |
| Land and buildings | 22 | €10,657 | €17,138 | +€6,481 | +60.8% |
| Plant, machinery and equipment | 23 | €1,198 | €1,510 | +€312 | +26.0% |
| Furniture and vehicles | 24 | €4,815 | €4,076 | -€739 | -15.3% |
| Leasing and similar rights | 25 | €85,436 | €62,075 | -€23,361 | -27.3% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €65,901 | €62,196 | -€3,705 | -5.6% |
| Stocks and contracts in progress | 3 | €493 | €231 | -€262 | -53.2% |
| Stocks | 30/36 | €493 | €231 | -€262 | -53.2% |
| Amounts receivable within one year | 40/41 | €5,114 | €26,526 | +€21,412 | +419% |
| Trade receivables | 40 | €3,747 | €19,435 | +€15,688 | +419% |
| Other amounts receivable | 41 | €1,367 | €7,091 | +€5,723 | +419% |
| Cash at bank and in hand | 54/58 | €56,524 | €29,534 | -€26,991 | -47.8% |
| Deferred charges and accrued income | 490/1 | €3,770 | €5,906 | +€2,136 | +56.7% |
| Total equity and liabilities | 10/49 | €168,017 | €147,006 | -€21,011 | -12.5% |
| Equity | 10/15 | €70,214 | €75,932 | +€5,719 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,581 | €36,581 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,721 | €34,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,032 | €20,751 | +€5,719 | +38.0% |
| Amounts payable | 17/49 | €97,803 | €71,074 | -€26,730 | -27.3% |
| Amounts payable after more than one year | 17 | €63,405 | €42,241 | -€21,165 | -33.4% |
| Financial debts | 170/4 | €63,405 | €42,241 | -€21,165 | -33.4% |
| Amounts payable within one year | 42/48 | €34,398 | €28,833 | -€5,565 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €23,228 | €21,165 | -€2,063 | -8.9% |
| Trade debts | 44 | €5,385 | €3,033 | -€2,352 | -43.7% |
| Suppliers | 440/4 | €5,385 | €3,033 | -€2,352 | -43.7% |
| Taxes, remuneration and social security | 45 | €4,980 | €4,635 | -€345 | -6.9% |
| Taxes | 450/3 | €3,350 | €3,005 | -€345 | -10.3% |
| Remuneration and social security | 454/9 | €1,630 | €1,630 | = | 0.0% |
| Other amounts payable | 47/48 | €805 | €0 | -€805 | -100% |
| Non-recurring operating income | 76A | €29,573 | €0 | -€29,573 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,275 | €29,897 | +€11,622 | +63.6% |
| Other operating charges | 640/8 | €911 | €1,112 | +€201 | +22.0% |
| Gross operating margin | 9900 | €45,771 | €42,976 | -€2,795 | -6.1% |
| Operating profit (loss) | 9901 | €26,585 | €11,967 | -€14,618 | -55.0% |
| Financial income | 75/76B | €0 | €151 | +€151 | |
| Recurring financial income | 75 | €0 | €151 | +€151 | |
| Financial charges | 65/66B | €3,225 | €4,477 | +€1,251 | +38.8% |
| Recurring financial charges | 65 | €3,225 | €4,477 | +€1,251 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €23,360 | €7,641 | -€15,718 | -67.3% |
| Income taxes | 67/77 | €3,633 | €1,923 | -€1,710 | -47.1% |
| Profit (loss) for the period | 9904 | €19,727 | €5,719 | -€14,008 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,727 | €5,719 | -€14,008 | -71.0% |
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 14 October 2026 via checked.be.