BELMA TOURS: 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.
BELMA TOURS
Largest movements
- Cash -€43,004
down €43,004 (-19.8%), from €217,015 to €174,011
mainly Other debts (-€24,288) and Trade debts (-€19,269)
- Receivables within one year -€3,401
down €3,401 (-32.0%), from €10,637 to €7,236
of which Trade receivables: -€2,958
- Other debts -€24,288
down €24,288 (-98.3%), from €24,708 to €420
- Trade debts -€19,269
down €19,269 (-93.0%), from €20,717 to €1,447
- Profit (loss) carried forward -€2,967
down €2,967 (-1.8%), from €163,834 to €160,868
- Gross operating margin -€15,114
down €15,114, from €12,803 to -€2,311
- Staff costs -€11,523
no longer reported in 2024 (was €11,523)
- Taxes -€140
down €140 (-100.0%), from €140 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,851 | €183,326 | -€46,524 | -20.2% |
| Current assets | 29/58 | €229,851 | €183,326 | -€46,524 | -20.2% |
| Amounts receivable within one year | 40/41 | €10,637 | €7,236 | -€3,401 | -32.0% |
| Trade receivables | 40 | €9,648 | €6,690 | -€2,958 | -30.7% |
| Other amounts receivable | 41 | €989 | €546 | -€444 | -44.9% |
| Cash at bank and in hand | 54/58 | €217,015 | €174,011 | -€43,004 | -19.8% |
| Deferred charges and accrued income | 490/1 | €2,198 | €2,079 | -€119 | -5.4% |
| Total equity and liabilities | 10/49 | €229,851 | €183,326 | -€46,524 | -20.2% |
| Equity | 10/15 | €184,286 | €181,319 | -€2,967 | -1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,834 | €160,868 | -€2,967 | -1.8% |
| Amounts payable | 17/49 | €45,565 | €2,007 | -€43,558 | -95.6% |
| Amounts payable within one year | 42/48 | €45,565 | €2,007 | -€43,558 | -95.6% |
| Trade debts | 44 | €20,717 | €1,447 | -€19,269 | -93.0% |
| Suppliers | 440/4 | €20,717 | €1,447 | -€19,269 | -93.0% |
| Taxes, remuneration and social security | 45 | €140 | €140 | +€0 | 0.0% |
| Taxes | 450/3 | €140 | €140 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €24,708 | €420 | -€24,288 | -98.3% |
| Non-recurring operating income | 76A | €2,709 | €28 | -€2,680 | -98.9% |
| Remuneration, social security and pensions | 62 | €11,523 | - | -€11,523 | |
| Other operating charges | 640/8 | €191 | €230 | +€39 | +20.4% |
| Non-recurring operating charges | 66A | €13 | €3 | -€10 | -79.9% |
| Gross operating margin | 9900 | €12,803 | -€2,311 | -€15,114 | |
| Operating profit (loss) | 9901 | €1,076 | -€2,544 | -€3,620 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €424 | €423 | -€1 | -0.1% |
| Recurring financial charges | 65 | €424 | €423 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €657 | -€2,967 | -€3,623 | |
| Income taxes | 67/77 | €140 | €0 | -€140 | -100.0% |
| Profit (loss) for the period | 9904 | €517 | -€2,967 | -€3,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €517 | -€2,967 | -€3,483 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.