BELLO COSI: 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.
BELLO COSI
Largest movements
- Tangible fixed assets -€10,062
down €10,062 (-3.0%), from €335,035 to €324,973
of which Land and buildings: -€29,091
- Profit (loss) carried forward +€53,399
up €53,399 (+84.1%), from -€63,516 to -€10,118
- Debts after one year -€31,372
down €31,372 (-18.8%), from €167,007 to €135,636
- Tax, wage and social debts -€19,349
down €19,349 (-43.6%), from €44,399 to €25,050
of which Remuneration and social security: -€11,599
- Trade debts -€15,478
down €15,478 (-20.4%), from €75,731 to €60,252
- Other debts -€6,513
down €6,513 (-7.2%), from €90,469 to €83,955
- Staff costs -€47,935
down €47,935 (-56.5%), from €84,884 to €36,948
- Gross operating margin -€22,309
down €22,309 (-14.1%), from €158,569 to €136,260
- Other operating charges -€7,183
down €7,183 (-66.2%), from €10,852 to €3,668
- Depreciation +€1,744
up €1,744 (+5.5%), from €31,551 to €33,295
- Financial charges -€1,618
down €1,618 (-15.3%), from €10,607 to €8,989
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 | €370,218 | €357,181 | -€13,037 | -3.5% |
| Fixed assets | 21/28 | €335,035 | €324,973 | -€10,062 | -3.0% |
| Tangible fixed assets | 22/27 | €335,035 | €324,973 | -€10,062 | -3.0% |
| Land and buildings | 22 | €334,174 | €305,083 | -€29,091 | -8.7% |
| Plant, machinery and equipment | 23 | €861 | €19,624 | +€18,763 | +2,178% |
| Furniture and vehicles | 24 | - | €266 | +€266 | |
| Current assets | 29/58 | €35,182 | €32,208 | -€2,974 | -8.5% |
| Stocks and contracts in progress | 3 | €15,361 | €15,489 | +€129 | +0.8% |
| Stocks | 30/36 | €15,361 | €15,489 | +€129 | +0.8% |
| Amounts receivable within one year | 40/41 | €6,475 | €4,007 | -€2,467 | -38.1% |
| Trade receivables | 40 | €6,475 | €2,487 | -€3,988 | -61.6% |
| Other amounts receivable | 41 | €0 | €1,521 | +€1,521 | +2,172,243% |
| Cash at bank and in hand | 54/58 | €9,893 | €7,809 | -€2,084 | -21.1% |
| Deferred charges and accrued income | 490/1 | €3,454 | €4,902 | +€1,448 | +41.9% |
| Total equity and liabilities | 10/49 | €370,218 | €357,181 | -€13,037 | -3.5% |
| Equity | 10/15 | -€42,578 | €10,821 | +€53,399 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,338 | €2,338 | = | 0.0% |
| Distributable reserves | 133 | €2,338 | €2,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,516 | -€10,118 | +€53,399 | +84.1% |
| Amounts payable | 17/49 | €412,796 | €346,360 | -€66,435 | -16.1% |
| Amounts payable after more than one year | 17 | €167,007 | €135,636 | -€31,372 | -18.8% |
| Financial debts | 170/4 | €167,007 | €135,636 | -€31,372 | -18.8% |
| Amounts payable within one year | 42/48 | €245,058 | €210,224 | -€34,834 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €34,460 | €40,872 | +€6,412 | +18.6% |
| Financial debts | 43 | - | €94 | +€94 | |
| Credit institutions | 430/8 | - | €94 | +€94 | |
| Trade debts | 44 | €75,731 | €60,252 | -€15,478 | -20.4% |
| Suppliers | 440/4 | €75,731 | €60,252 | -€15,478 | -20.4% |
| Taxes, remuneration and social security | 45 | €44,399 | €25,050 | -€19,349 | -43.6% |
| Taxes | 450/3 | €15,009 | €7,259 | -€7,750 | -51.6% |
| Remuneration and social security | 454/9 | €29,390 | €17,791 | -€11,599 | -39.5% |
| Other amounts payable | 47/48 | €90,469 | €83,955 | -€6,513 | -7.2% |
| Accrued charges and deferred income | 492/3 | €730 | €501 | -€230 | -31.4% |
| Non-recurring operating income | 76A | €4,000 | €1,806 | -€2,194 | -54.8% |
| Remuneration, social security and pensions | 62 | €84,884 | €36,948 | -€47,935 | -56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,551 | €33,295 | +€1,744 | +5.5% |
| Other operating charges | 640/8 | €10,852 | €3,668 | -€7,183 | -66.2% |
| Gross operating margin | 9900 | €158,569 | €136,260 | -€22,309 | -14.1% |
| Operating profit (loss) | 9901 | €31,282 | €62,348 | +€31,066 | +99.3% |
| Financial income | 75/76B | €799 | €181 | -€617 | -77.3% |
| Recurring financial income | 75 | €799 | €181 | -€617 | -77.3% |
| Financial charges | 65/66B | €10,607 | €8,989 | -€1,618 | -15.3% |
| Recurring financial charges | 65 | €10,607 | €8,989 | -€1,618 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €21,474 | €53,540 | +€32,067 | +149% |
| Income taxes | 67/77 | €168 | €142 | -€26 | -15.4% |
| Profit (loss) for the period | 9904 | €21,306 | €53,399 | +€32,092 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €21,306 | €53,399 | +€32,092 | +151% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.