BELLOR: 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.
BELLOR
Largest movements
- Cash +€50,000
new in 2025: €50,000
mainly Other debts (+€51,245) and Trade debts (+€250)
- Other debts +€51,245
up €51,245 (+1342.0%), from €3,819 to €55,064
- Profit (loss) carried forward -€1,318
down €1,318 (-5.9%), from -€22,419 to -€23,737
- Gross operating margin -€773
down €773 (-315.6%), from -€245 to -€1,018
- Other operating charges +€300
new in 2025: €300
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 | - | €50,177 | +€50,177 | |
| Current assets | 29/58 | - | €50,177 | +€50,177 | |
| Amounts receivable within one year | 40/41 | - | €177 | +€177 | |
| Other amounts receivable | 41 | - | €177 | +€177 | |
| Cash at bank and in hand | 54/58 | - | €50,000 | +€50,000 | |
| Total equity and liabilities | 10/49 | - | €50,177 | +€50,177 | |
| Equity | 10/15 | -€3,819 | -€5,137 | -€1,318 | -34.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,419 | -€23,737 | -€1,318 | -5.9% |
| Amounts payable | 17/49 | €3,819 | €55,314 | +€51,495 | +1348.6% |
| Amounts payable within one year | 42/48 | €3,819 | €55,314 | +€51,495 | +1348.6% |
| Trade debts | 44 | - | €250 | +€250 | |
| Suppliers | 440/4 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | €3,819 | €55,064 | +€51,245 | +1342.0% |
| Other operating charges | 640/8 | - | €300 | +€300 | |
| Gross operating margin | 9900 | -€245 | -€1,018 | -€773 | -315.6% |
| Operating profit (loss) | 9901 | -€245 | -€1,318 | -€1,073 | -438.1% |
| Profit (loss) for the period before taxes | 9903 | -€245 | -€1,318 | -€1,073 | -438.1% |
| Profit (loss) for the period | 9904 | -€245 | -€1,318 | -€1,073 | -438.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€245 | -€1,318 | -€1,073 | -438.1% |
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 9 October 2026 via checked.be.