BELLER: what changed
Two fiscal 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.
BELLER
Largest movements
- Tangible fixed assets -€2,185
down €2,185 (-3.3%), from €66,804 to €64,618
- Profit (loss) carried forward -€4,210
down €4,210 (-8.0%), from -€52,805 to -€57,015
- Trade debts +€1,641
new in 2024: €1,641
- Gross operating margin +€538
up €538 (+25.2%), from -€2,134 to -€1,597
- Other operating charges +€409
up €409 (+2178.8%), from €19 to €428
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,641 | €91,072 | -€2,568 | -2.7% |
| Fixed assets | 21/28 | €66,804 | €64,618 | -€2,185 | -3.3% |
| Tangible fixed assets | 22/27 | €66,804 | €64,618 | -€2,185 | -3.3% |
| Land and buildings | 22 | €66,804 | €64,618 | -€2,185 | -3.3% |
| Current assets | 29/58 | €26,837 | €26,454 | -€383 | -1.4% |
| Amounts receivable within one year | 40/41 | €26,835 | €26,452 | -€383 | -1.4% |
| Other amounts receivable | 41 | €26,835 | €26,452 | -€383 | -1.4% |
| Cash at bank and in hand | 54/58 | €2 | €2 | = | 0.0% |
| Total equity and liabilities | 10/49 | €93,641 | €91,072 | -€2,568 | -2.7% |
| Equity | 10/15 | €91,647 | €87,438 | -€4,210 | -4.6% |
| Contributions | 10/11 | €144,452 | €144,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,805 | -€57,015 | -€4,210 | -8.0% |
| Amounts payable | 17/49 | €1,993 | €3,635 | +€1,641 | +82.3% |
| Amounts payable within one year | 42/48 | €1,993 | €3,635 | +€1,641 | +82.3% |
| Trade debts | 44 | - | €1,641 | +€1,641 | |
| Suppliers | 440/4 | - | €1,641 | +€1,641 | |
| Other amounts payable | 47/48 | €1,993 | €1,993 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,186 | €2,185 | -€0 | 0.0% |
| Other operating charges | 640/8 | €19 | €428 | +€409 | +2178.8% |
| Gross operating margin | 9900 | -€2,134 | -€1,597 | +€538 | +25.2% |
| Operating profit (loss) | 9901 | -€4,339 | -€4,210 | +€129 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,339 | -€4,210 | +€129 | +3.0% |
| Profit (loss) for the period | 9904 | -€4,339 | -€4,210 | +€129 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,339 | -€4,210 | +€129 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.