Bellybalou: 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.
Bellybalou
Largest movements
- Financial fixed assets +€21,000
up €21,000 (+168%), from €12,500 to €33,500
- Receivables within one year +€4,994
up €4,994 (+13.2%), from €37,905 to €42,899
of which Trade receivables: +€5,000
- Cash -€3,808
down €3,808 (-82.7%), from €4,605 to €797
mainly Investment in fixed assets (net) (-€21,000) and Net result for the year (-€6,796)
- Other debts +€33,355
up €33,355 (+131%), from €25,369 to €58,724
- Profit (loss) carried forward -€6,796
down €6,796 (-44.9%), from €15,141 to €8,345
- Trade debts -€4,855
down €4,855 (-97.0%), from €5,006 to €151
- Gross operating margin +€3,577
up €3,577 (+39.5%), from -€9,046 to -€5,469
- Financial charges +€422
up €422 (+51.0%), from €827 to €1,249
- Other operating charges +€296
up €296 (+132%), from €224 to €520
- Financial income -€110
down €110 (-19.9%), from €552 to €442
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 | €95,516 | €117,220 | +€21,704 | +22.7% |
| Fixed assets | 21/28 | €52,292 | €73,292 | +€21,000 | +40.2% |
| Tangible fixed assets | 22/27 | €39,792 | €39,792 | = | 0.0% |
| Other tangible fixed assets | 26 | €39,792 | €39,792 | = | 0.0% |
| Financial fixed assets | 28 | €12,500 | €33,500 | +€21,000 | +168% |
| Current assets | 29/58 | €43,225 | €43,929 | +€704 | +1.6% |
| Amounts receivable within one year | 40/41 | €37,905 | €42,899 | +€4,994 | +13.2% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €37,905 | €37,899 | -€6 | 0.0% |
| Cash at bank and in hand | 54/58 | €4,605 | €797 | -€3,808 | -82.7% |
| Deferred charges and accrued income | 490/1 | €715 | €232 | -€483 | -67.5% |
| Total equity and liabilities | 10/49 | €95,516 | €117,220 | +€21,704 | +22.7% |
| Equity | 10/15 | €65,141 | €58,345 | -€6,796 | -10.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,141 | €8,345 | -€6,796 | -44.9% |
| Amounts payable | 17/49 | €30,376 | €58,875 | +€28,500 | +93.8% |
| Amounts payable within one year | 42/48 | €30,376 | €58,875 | +€28,500 | +93.8% |
| Trade debts | 44 | €5,006 | €151 | -€4,855 | -97.0% |
| Suppliers | 440/4 | €5,006 | €151 | -€4,855 | -97.0% |
| Other amounts payable | 47/48 | €25,369 | €58,724 | +€33,355 | +131% |
| Other operating charges | 640/8 | €224 | €520 | +€296 | +132% |
| Gross operating margin | 9900 | -€9,046 | -€5,469 | +€3,577 | +39.5% |
| Operating profit (loss) | 9901 | -€9,270 | -€5,989 | +€3,282 | +35.4% |
| Financial income | 75/76B | €552 | €442 | -€110 | -19.9% |
| Recurring financial income | 75 | €552 | €442 | -€110 | -19.9% |
| Financial charges | 65/66B | €827 | €1,249 | +€422 | +51.0% |
| Recurring financial charges | 65 | €827 | €1,249 | +€422 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,545 | -€6,796 | +€2,750 | +28.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,545 | -€6,796 | +€2,750 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,545 | -€6,796 | +€2,750 | +28.8% |
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 14 October 2026 via checked.be.