Belri: 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.
Belri
Largest movements
- Tangible fixed assets -€14,100
down €14,100 (-38.0%), from €37,086 to €22,986
of which Furniture and vehicles: -€12,857
- Deferred charges and accrued income -€13,635
down €13,635 (-86.2%), from €15,824 to €2,189
- Receivables within one year +€10,170
new in 2023: €10,170
of which Trade receivables: +€10,000
- Cash -€2,972
down €2,972 (-91.7%), from €3,241 to €269
mainly Net result for the year (-€56,065) and Receivables within one year (-€10,170)
- Profit (loss) carried forward -€56,065
down €56,065 (-88.0%), from -€63,707 to -€119,772
- Other debts +€38,931
up €38,931 (+48.7%), from €79,997 to €118,927
- Trade debts -€2,587
down €2,587 (-14.9%), from €17,408 to €14,821
- Tax, wage and social debts -€816
down €816 (-39.1%), from €2,089 to €1,272
- Gross operating margin -€30,372
down €30,372 (-333.2%), from -€9,116 to -€39,487
- Other operating charges -€2,509
down €2,509 (-77.8%), from €3,227 to €717
- Financial income -€1,525
no longer reported in 2023 (was €1,525)
- Financial charges -€458
down €458 (-24.4%), from €1,880 to €1,422
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,246 | €35,709 | -€20,537 | -36.5% |
| Fixed assets | 21/28 | €37,181 | €23,082 | -€14,100 | -37.9% |
| Tangible fixed assets | 22/27 | €37,086 | €22,986 | -€14,100 | -38.0% |
| Plant, machinery and equipment | 23 | €3,811 | €2,569 | -€1,242 | -32.6% |
| Furniture and vehicles | 24 | €33,275 | €20,418 | -€12,857 | -38.6% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €19,065 | €12,627 | -€6,438 | -33.8% |
| Amounts receivable within one year | 40/41 | - | €10,170 | +€10,170 | |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | - | €170 | +€170 | |
| Cash at bank and in hand | 54/58 | €3,241 | €269 | -€2,972 | -91.7% |
| Deferred charges and accrued income | 490/1 | €15,824 | €2,189 | -€13,635 | -86.2% |
| Total equity and liabilities | 10/49 | €56,246 | €35,709 | -€20,537 | -36.5% |
| Equity | 10/15 | -€43,247 | -€99,312 | -€56,065 | -129.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€63,707 | -€119,772 | -€56,065 | -88.0% |
| Amounts payable | 17/49 | €99,493 | €135,021 | +€35,528 | +35.7% |
| Amounts payable within one year | 42/48 | €99,493 | €135,021 | +€35,528 | +35.7% |
| Trade debts | 44 | €17,408 | €14,821 | -€2,587 | -14.9% |
| Suppliers | 440/4 | €17,408 | €14,821 | -€2,587 | -14.9% |
| Taxes, remuneration and social security | 45 | €2,089 | €1,272 | -€816 | -39.1% |
| Taxes | 450/3 | €2,089 | €1,272 | -€816 | -39.1% |
| Other amounts payable | 47/48 | €79,997 | €118,927 | +€38,931 | +48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,005 | €14,100 | +€94 | +0.7% |
| Other operating charges | 640/8 | €3,227 | €717 | -€2,509 | -77.8% |
| Gross operating margin | 9900 | -€9,116 | -€39,487 | -€30,372 | -333.2% |
| Operating profit (loss) | 9901 | -€26,348 | -€54,304 | -€27,957 | -106.1% |
| Financial income | 75/76B | €1,525 | - | -€1,525 | |
| Recurring financial income | 75 | €1,525 | - | -€1,525 | |
| Financial charges | 65/66B | €1,880 | €1,422 | -€458 | -24.4% |
| Recurring financial charges | 65 | €1,880 | €1,422 | -€458 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,703 | -€55,726 | -€29,023 | -108.7% |
| Income taxes | 67/77 | €614 | €338 | -€275 | -44.9% |
| Profit (loss) for the period | 9904 | -€27,317 | -€56,065 | -€28,748 | -105.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,317 | -€56,065 | -€28,748 | -105.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.