BELOM: 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.
BELOM
Largest movements
- Receivables within one year -€3,150
down €3,150 (-96.6%), from €3,260 to €110
of which Trade receivables: -€3,260
- Cash +€318
up €318 (+24.7%), from €1,288 to €1,606
mainly Receivables within one year (+€3,150) and Other debts (+€77)
- Profit (loss) carried forward -€1,874
down €1,874, from €1,400 to -€474
- Trade debts -€600
down €600 (-42.4%), from €1,416 to €816
- Tax, wage and social debts -€435
no longer reported in 2025 (was €435)
- Other debts +€77
up €77 (+5.9%), from €1,297 to €1,374
- Gross operating margin -€4,338
down €4,338, from €3,005 to -€1,333
- Other operating charges -€779
down €779 (-66.8%), from €1,166 to €387
- Taxes -€432
down €432 (-99.3%), from €435 to €3
- Financial charges +€146
up €146 (+3,650%), from €4 to €150
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 | €4,548 | €1,715 | -€2,833 | -62.3% |
| Current assets | 29/58 | €4,548 | €1,715 | -€2,833 | -62.3% |
| Amounts receivable within one year | 40/41 | €3,260 | €110 | -€3,150 | -96.6% |
| Trade receivables | 40 | €3,260 | - | -€3,260 | |
| Other amounts receivable | 41 | - | €110 | +€110 | |
| Cash at bank and in hand | 54/58 | €1,288 | €1,606 | +€318 | +24.7% |
| Total equity and liabilities | 10/49 | €4,548 | €1,715 | -€2,833 | -62.3% |
| Equity | 10/15 | €1,400 | -€474 | -€1,874 | |
| Profit (loss) carried forward | 14 | €1,400 | -€474 | -€1,874 | |
| Amounts payable | 17/49 | €3,148 | €2,189 | -€959 | -30.5% |
| Amounts payable within one year | 42/48 | €3,148 | €2,189 | -€959 | -30.5% |
| Trade debts | 44 | €1,416 | €816 | -€600 | -42.4% |
| Suppliers | 440/4 | €1,416 | €816 | -€600 | -42.4% |
| Taxes, remuneration and social security | 45 | €435 | - | -€435 | |
| Taxes | 450/3 | €435 | - | -€435 | |
| Other amounts payable | 47/48 | €1,297 | €1,374 | +€77 | +5.9% |
| Other operating charges | 640/8 | €1,166 | €387 | -€779 | -66.8% |
| Gross operating margin | 9900 | €3,005 | -€1,333 | -€4,338 | |
| Operating profit (loss) | 9901 | €1,839 | -€1,721 | -€3,560 | |
| Financial charges | 65/66B | €4 | €150 | +€146 | +3,650% |
| Recurring financial charges | 65 | €4 | €150 | +€146 | +3,650% |
| Profit (loss) for the period before taxes | 9903 | €1,835 | -€1,871 | -€3,706 | |
| Income taxes | 67/77 | €435 | €3 | -€432 | -99.3% |
| Profit (loss) for the period | 9904 | €1,400 | -€1,874 | -€3,274 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,400 | -€1,874 | -€3,274 |
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 14 October 2026 via checked.be.