BELMANS CONSTRUCTIES: what changed
Two fiscal 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.
BELMANS CONSTRUCTIES
Largest movements
- Cash -€429
down €429 (-65.1%), from €658 to €230
mainly Receivables within one year (-€426) and Accrued charges and deferred income (-€118)
- Receivables within one year +€426
up €426 (+4.7%), from €9,045 to €9,471
- Accrued charges and deferred income -€118
no longer reported in 2025 (was €118)
- Profit (loss) carried forward +€115
up €115 (+1.1%), from -€10,866 to -€10,751
- Other operating charges -€452
down €452 (-90.0%), from €502 to €50
- Gross operating margin -€344
down €344 (-800.8%), from -€43 to -€387
- Financial income +€171
up €171 (+37.5%), from €456 to €626
- Financial charges +€5
up €5 (+6.5%), from €69 to €74
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 | €9,703 | €9,701 | -€3 | 0.0% |
| Current assets | 29/58 | €9,703 | €9,701 | -€3 | 0.0% |
| Amounts receivable within one year | 40/41 | €9,045 | €9,471 | +€426 | +4.7% |
| Other amounts receivable | 41 | €9,045 | €9,471 | +€426 | +4.7% |
| Cash at bank and in hand | 54/58 | €658 | €230 | -€429 | -65.1% |
| Total equity and liabilities | 10/49 | €9,703 | €9,701 | -€3 | 0.0% |
| Equity | 10/15 | €9,585 | €9,701 | +€115 | +1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€10,866 | -€10,751 | +€115 | +1.1% |
| Amounts payable | 17/49 | €118 | - | -€118 | |
| Accrued charges and deferred income | 492/3 | €118 | - | -€118 | |
| Other operating charges | 640/8 | €502 | €50 | -€452 | -90.0% |
| Gross operating margin | 9900 | -€43 | -€387 | -€344 | -800.8% |
| Operating profit (loss) | 9901 | -€545 | -€437 | +€108 | +19.8% |
| Financial income | 75/76B | €456 | €626 | +€171 | +37.5% |
| Recurring financial income | 75 | €456 | €626 | +€171 | +37.5% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€159 | €115 | +€274 | |
| Profit (loss) for the period | 9904 | -€159 | €115 | +€274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€159 | €115 | +€274 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.