BELLY.BE: 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.
BELLY.BE
Largest movements
- Cash +€17,515
up €17,515 (+1486.5%), from €1,178 to €18,693
mainly Trade debts (+€12,449) and Other debts (+€7,434)
- Deferred charges and accrued income +€10,959
new in 2025: €10,959
- Receivables within one year -€2,112
down €2,112 (-21.8%), from €9,687 to €7,575
of which Trade receivables: -€2,000
- Tangible fixed assets -€532
down €532 (-85.7%), from €620 to €89
- Trade debts +€12,449
up €12,449 (+1485.2%), from €838 to €13,287
- Other debts +€7,434
up €7,434 (+504.8%), from €1,473 to €8,907
- Accrued charges and deferred income +€3,150
new in 2025: €3,150
- Tax, wage and social debts +€2,076
up €2,076 (+34.9%), from €5,954 to €8,030
of which Remuneration and social security: +€2,000
- Profit (loss) carried forward +€721
up €721 (+2.4%), from -€30,551 to -€29,831
- Gross operating margin +€8,974
up €8,974, from -€5,739 to €3,235
- Depreciation -€706
down €706 (-57.0%), from €1,237 to €532
- Financial charges -€160
down €160 (-23.3%), from €688 to €527
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 | €11,485 | €37,315 | +€25,830 | +224.9% |
| Fixed assets | 21/28 | €620 | €89 | -€532 | -85.7% |
| Tangible fixed assets | 22/27 | €620 | €89 | -€532 | -85.7% |
| Furniture and vehicles | 24 | €620 | €89 | -€532 | -85.7% |
| Current assets | 29/58 | €10,865 | €37,226 | +€26,361 | +242.6% |
| Amounts receivable within one year | 40/41 | €9,687 | €7,575 | -€2,112 | -21.8% |
| Trade receivables | 40 | €2,500 | €500 | -€2,000 | -80.0% |
| Other amounts receivable | 41 | €7,187 | €7,075 | -€112 | -1.6% |
| Cash at bank and in hand | 54/58 | €1,178 | €18,693 | +€17,515 | +1486.5% |
| Deferred charges and accrued income | 490/1 | - | €10,959 | +€10,959 | |
| Total equity and liabilities | 10/49 | €11,485 | €37,315 | +€25,830 | +224.9% |
| Equity | 10/15 | €3,220 | €3,941 | +€721 | +22.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,372 | €21,372 | = | 0.0% |
| Distributable reserves | 133 | €21,372 | €21,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,551 | -€29,831 | +€721 | +2.4% |
| Amounts payable | 17/49 | €8,265 | €33,374 | +€25,109 | +303.8% |
| Amounts payable within one year | 42/48 | €8,265 | €30,224 | +€21,959 | +265.7% |
| Trade debts | 44 | €838 | €13,287 | +€12,449 | +1485.2% |
| Suppliers | 440/4 | €838 | €13,287 | +€12,449 | +1485.2% |
| Taxes, remuneration and social security | 45 | €5,954 | €8,030 | +€2,076 | +34.9% |
| Taxes | 450/3 | €5,954 | €6,030 | +€76 | +1.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €1,473 | €8,907 | +€7,434 | +504.8% |
| Accrued charges and deferred income | 492/3 | - | €3,150 | +€3,150 | |
| Non-recurring operating income | 76A | - | €3,065 | +€3,065 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,237 | €532 | -€706 | -57.0% |
| Other operating charges | 640/8 | €1,107 | €1,142 | +€35 | +3.1% |
| Gross operating margin | 9900 | -€5,739 | €3,235 | +€8,974 | |
| Operating profit (loss) | 9901 | -€8,084 | €1,561 | +€9,645 | |
| Financial income | 75/76B | €1 | €2 | +€1 | +39.4% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +39.4% |
| Financial charges | 65/66B | €688 | €527 | -€160 | -23.3% |
| Recurring financial charges | 65 | €688 | €527 | -€160 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,770 | €1,036 | +€9,806 | |
| Income taxes | 67/77 | €307 | €315 | +€8 | +2.7% |
| Profit (loss) for the period | 9904 | -€9,077 | €721 | +€9,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,077 | €721 | +€9,798 |
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 9 October 2026 via checked.be.