BELLISSIMMO: 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.
BELLISSIMMO
Largest movements
- Tangible fixed assets -€7,349
down €7,349 (-29.1%), from €25,211 to €17,863
of which Furniture and vehicles: -€5,788
- Receivables within one year +€5,455
up €5,455 (+67.9%), from €8,028 to €13,483
of which Other amounts receivable: +€11,375
- Cash +€2,007
up €2,007 (+3.0%), from €66,360 to €68,367
mainly Net result for the year (+€25,734) and Depreciation (+€8,154)
- Intangible fixed assets +€1,977
new in 2025: €1,977
- Profit (loss) carried forward +€25,734
up €25,734 (+3494.9%), from €736 to €26,471
- Trade debts -€13,460
down €13,460 (-74.9%), from €17,982 to €4,522
- Tax, wage and social debts -€8,147
down €8,147 (-16.0%), from €50,973 to €42,826
of which Taxes: -€8,628
- Other debts -€1,707
down €1,707 (-100.0%), from €1,707 to €0
- Staff costs +€38,035
up €38,035 (+32.6%), from €116,562 to €154,598
- Taxes -€8,628
down €8,628 (-34.5%), from €24,998 to €16,370
- Gross operating margin +€6,328
up €6,328 (+3.1%), from €202,480 to €208,808
- Depreciation +€3,101
up €3,101 (+61.4%), from €5,053 to €8,154
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 | €99,599 | €102,018 | +€2,419 | +2.4% |
| Fixed assets | 21/28 | €25,211 | €19,840 | -€5,371 | -21.3% |
| Intangible fixed assets | 21 | - | €1,977 | +€1,977 | |
| Tangible fixed assets | 22/27 | €25,211 | €17,863 | -€7,349 | -29.1% |
| Plant, machinery and equipment | 23 | €4,787 | €3,400 | -€1,387 | -29.0% |
| Furniture and vehicles | 24 | €19,366 | €13,578 | -€5,788 | -29.9% |
| Other tangible fixed assets | 26 | €1,057 | €884 | -€173 | -16.4% |
| Current assets | 29/58 | €74,388 | €82,178 | +€7,791 | +10.5% |
| Amounts receivable within one year | 40/41 | €8,028 | €13,483 | +€5,455 | +67.9% |
| Trade receivables | 40 | €8,028 | €2,107 | -€5,921 | -73.8% |
| Other amounts receivable | 41 | €0 | €11,375 | +€11,375 | |
| Cash at bank and in hand | 54/58 | €66,360 | €68,367 | +€2,007 | +3.0% |
| Deferred charges and accrued income | 490/1 | €0 | €329 | +€329 | |
| Total equity and liabilities | 10/49 | €99,599 | €102,018 | +€2,419 | +2.4% |
| Equity | 10/15 | €28,936 | €54,671 | +€25,734 | +88.9% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €736 | €26,471 | +€25,734 | +3494.9% |
| Amounts payable | 17/49 | €70,663 | €47,348 | -€23,315 | -33.0% |
| Amounts payable within one year | 42/48 | €70,663 | €47,348 | -€23,315 | -33.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €17,982 | €4,522 | -€13,460 | -74.9% |
| Suppliers | 440/4 | €17,982 | €4,522 | -€13,460 | -74.9% |
| Taxes, remuneration and social security | 45 | €50,973 | €42,826 | -€8,147 | -16.0% |
| Taxes | 450/3 | €36,013 | €27,385 | -€8,628 | -24.0% |
| Remuneration and social security | 454/9 | €14,960 | €15,441 | +€481 | +3.2% |
| Other amounts payable | 47/48 | €1,707 | €0 | -€1,707 | -100.0% |
| Remuneration, social security and pensions | 62 | €116,562 | €154,598 | +€38,035 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,053 | €8,154 | +€3,101 | +61.4% |
| Other operating charges | 640/8 | €3,209 | €3,475 | +€266 | +8.3% |
| Gross operating margin | 9900 | €202,480 | €208,808 | +€6,328 | +3.1% |
| Operating profit (loss) | 9901 | €77,655 | €42,581 | -€35,074 | -45.2% |
| Financial income | 75/76B | €0 | €113 | +€113 | |
| Recurring financial income | 75 | €0 | €113 | +€113 | |
| Financial charges | 65/66B | €644 | €589 | -€55 | -8.5% |
| Recurring financial charges | 65 | €644 | €589 | -€55 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €77,011 | €42,104 | -€34,907 | -45.3% |
| Income taxes | 67/77 | €24,998 | €16,370 | -€8,628 | -34.5% |
| Profit (loss) for the period | 9904 | €52,013 | €25,734 | -€26,278 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,013 | €25,734 | -€26,278 | -50.5% |
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 10 October 2026 via checked.be.