BELLIDIC: 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.
BELLIDIC
Largest movements
- Cash +€27,466
up €27,466 (+22.0%), from €124,581 to €152,048
mainly Net result for the year (+€24,997) and Trade debts (+€1,651)
- Profit (loss) carried forward +€24,997
up €24,997 (+8.9%), from €279,575 to €304,572
- Financial income -€3,317
down €3,317 (-57.6%), from €5,757 to €2,440
- Purchases and services -€1,531
down €1,531 (-3.5%), from €43,997 to €42,466
- Gross operating margin +€931
up €931 (+4.2%), from €22,303 to €23,234
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
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 | €281,388 | €308,035 | +€26,647 | +9.5% |
| Current assets | 29/58 | €281,388 | €308,035 | +€26,647 | +9.5% |
| Amounts receivable within one year | 40/41 | €6,806 | €5,987 | -€819 | -12.0% |
| Trade receivables | 40 | €242 | €242 | = | 0.0% |
| Other amounts receivable | 41 | €6,565 | €5,746 | -€819 | -12.5% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €124,581 | €152,048 | +€27,466 | +22.0% |
| Total equity and liabilities | 10/49 | €281,388 | €308,035 | +€26,647 | +9.5% |
| Equity | 10/15 | €279,575 | €304,572 | +€24,997 | +8.9% |
| Profit (loss) carried forward | 14 | €279,575 | €304,572 | +€24,997 | +8.9% |
| Amounts payable | 17/49 | €1,813 | €3,463 | +€1,651 | +91.1% |
| Amounts payable within one year | 42/48 | €1,813 | €3,463 | +€1,651 | +91.1% |
| Trade debts | 44 | €1,813 | €3,463 | +€1,651 | +91.1% |
| Suppliers | 440/4 | €1,813 | €3,463 | +€1,651 | +91.1% |
| Turnover | 70 | €66,300 | €65,700 | -€600 | -0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,997 | €42,466 | -€1,531 | -3.5% |
| Other operating charges | 640/8 | €254 | €290 | +€37 | +14.4% |
| Gross operating margin | 9900 | €22,303 | €23,234 | +€931 | +4.2% |
| Operating profit (loss) | 9901 | €22,050 | €22,943 | +€894 | +4.1% |
| Financial income | 75/76B | €5,757 | €2,440 | -€3,317 | -57.6% |
| Recurring financial income | 75 | €5,757 | €2,440 | -€3,317 | -57.6% |
| Financial charges | 65/66B | €370 | €387 | +€17 | +4.6% |
| Recurring financial charges | 65 | €370 | €387 | +€17 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €27,436 | €24,997 | -€2,440 | -8.9% |
| Profit (loss) for the period | 9904 | €27,436 | €24,997 | -€2,440 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,436 | €24,997 | -€2,440 | -8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.