Bellisimmo: 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.
Bellisimmo
Largest movements
- Cash -€46,287
down €46,287 (-91.9%), from €50,360 to €4,074
mainly Trade debts (-€77,581) and Receivables within one year (-€27,969)
- Receivables within one year +€27,969
up €27,969 (+69.2%), from €40,430 to €68,400
of which Other amounts receivable: +€59,292
- Tangible fixed assets -€13,215
no longer reported in 2024 (was €13,215)
- Trade debts -€77,581
down €77,581 (-99.9%), from €77,648 to €67
- Other debts +€22,403
new in 2024: €22,403
- Profit (loss) carried forward +€18,032
up €18,032 (+91.2%), from €19,768 to €37,800
- Tax, wage and social debts +€5,613
up €5,613 (+85.2%), from €6,589 to €12,202
- Depreciation -€3,365
no longer reported in 2024 (was €3,365)
- Gross operating margin -€1,455
down €1,455 (-4.6%), from €31,634 to €30,179
- Taxes -€976
down €976 (-14.8%), from €6,589 to €5,613
- Other operating charges +€952
up €952 (+55.2%), from €1,724 to €2,676
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 | €104,006 | €72,473 | -€31,532 | -30.3% |
| Fixed assets | 21/28 | €13,215 | - | -€13,215 | |
| Tangible fixed assets | 22/27 | €13,215 | - | -€13,215 | |
| Furniture and vehicles | 24 | €13,215 | - | -€13,215 | |
| Current assets | 29/58 | €90,791 | €72,473 | -€18,317 | -20.2% |
| Amounts receivable within one year | 40/41 | €40,430 | €68,400 | +€27,969 | +69.2% |
| Trade receivables | 40 | €39,062 | €7,740 | -€31,323 | -80.2% |
| Other amounts receivable | 41 | €1,368 | €60,660 | +€59,292 | +4334.8% |
| Cash at bank and in hand | 54/58 | €50,360 | €4,074 | -€46,287 | -91.9% |
| Total equity and liabilities | 10/49 | €104,006 | €72,473 | -€31,532 | -30.3% |
| Equity | 10/15 | €19,768 | €37,800 | +€18,032 | +91.2% |
| Contributions | 10/11 | €0 | €0 | = | |
| Capital | 10 | €0 | €0 | = | |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Uncalled capital | 101 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,768 | €37,800 | +€18,032 | +91.2% |
| Amounts payable | 17/49 | €84,238 | €34,673 | -€49,565 | -58.8% |
| Amounts payable within one year | 42/48 | €84,238 | €34,673 | -€49,565 | -58.8% |
| Trade debts | 44 | €77,648 | €67 | -€77,581 | -99.9% |
| Suppliers | 440/4 | €77,648 | €67 | -€77,581 | -99.9% |
| Taxes, remuneration and social security | 45 | €6,589 | €12,202 | +€5,613 | +85.2% |
| Taxes | 450/3 | €6,589 | €12,202 | +€5,613 | +85.2% |
| Other amounts payable | 47/48 | - | €22,403 | +€22,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,365 | - | -€3,365 | |
| Other operating charges | 640/8 | €1,724 | €2,676 | +€952 | +55.2% |
| Non-recurring operating charges | 66A | - | €6,399 | +€6,399 | |
| Gross operating margin | 9900 | €31,634 | €30,179 | -€1,455 | -4.6% |
| Operating profit (loss) | 9901 | €26,545 | €21,103 | -€5,441 | -20.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €187 | €361 | +€174 | +92.7% |
| Recurring financial charges | 65 | €187 | €361 | +€174 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | €26,357 | €20,742 | -€5,615 | -21.3% |
| Income taxes | 67/77 | €6,589 | €5,613 | -€976 | -14.8% |
| Profit (loss) for the period | 9904 | €19,768 | €15,129 | -€4,639 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,768 | €15,129 | -€4,639 | -23.5% |
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 5 October 2026 via checked.be.