Belroche: 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.
Belroche
Largest movements
- Financial fixed assets -€780,036
down €780,036 (-100.0%), from €780,286 to €250
- Profit (loss) carried forward -€791,711
down €791,711 (-5622.2%), from -€14,082 to -€805,793
- Short-term financial debts +€10,381
new in 2024: €10,381
- Financial charges +€781,068
up €781,068 (+6956.5%), from €11,228 to €792,296
of which Non-recurring financial charges: +€780,036
- Financial income +€1,092
up €1,092 (+51.4%), from €2,122 to €3,214
- Purchases and services +€730
new in 2024: €730
- Other operating charges +€592
up €592 (+45.3%), from €1,307 to €1,899
- Gross operating margin -€315
down €315 (-75.9%), from -€415 to -€730
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €848,624 | €72,009 | -€776,615 | -91.5% |
| Fixed assets | 21/28 | €780,286 | €250 | -€780,036 | -100.0% |
| Financial fixed assets | 28 | €780,286 | €250 | -€780,036 | -100.0% |
| Current assets | 29/58 | €68,338 | €71,759 | +€3,421 | +5.0% |
| Amounts receivable within one year | 40/41 | €68,338 | €71,759 | +€3,421 | +5.0% |
| Trade receivables | 40 | €6,190 | €6,190 | = | 0.0% |
| Other amounts receivable | 41 | €62,148 | €65,569 | +€3,421 | +5.5% |
| Total equity and liabilities | 10/49 | €848,624 | €72,009 | -€776,615 | -91.5% |
| Equity | 10/15 | -€6,582 | -€798,293 | -€791,711 | -12028.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,082 | -€805,793 | -€791,711 | -5622.2% |
| Amounts payable | 17/49 | €855,206 | €870,302 | +€15,096 | +1.8% |
| Amounts payable after more than one year | 17 | €655,110 | €659,930 | +€4,820 | +0.7% |
| Financial debts | 170/4 | €655,110 | €659,930 | +€4,820 | +0.7% |
| Amounts payable within one year | 42/48 | €161,690 | €171,966 | +€10,276 | +6.4% |
| Financial debts | 43 | - | €10,381 | +€10,381 | |
| Other loans | 439 | - | €10,381 | +€10,381 | |
| Trade debts | 44 | €5,437 | €6,785 | +€1,349 | +24.8% |
| Suppliers | 440/4 | €5,437 | €6,785 | +€1,349 | +24.8% |
| Other amounts payable | 47/48 | €156,253 | €154,800 | -€1,453 | -0.9% |
| Accrued charges and deferred income | 492/3 | €38,406 | €38,406 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €730 | +€730 | |
| Other operating charges | 640/8 | €1,307 | €1,899 | +€592 | +45.3% |
| Gross operating margin | 9900 | -€415 | -€730 | -€315 | -75.9% |
| Operating profit (loss) | 9901 | -€1,722 | -€2,629 | -€907 | -52.7% |
| Financial income | 75/76B | €2,122 | €3,214 | +€1,092 | +51.4% |
| Recurring financial income | 75 | €2,122 | €3,214 | +€1,092 | +51.4% |
| Financial charges | 65/66B | €11,228 | €792,296 | +€781,068 | +6956.5% |
| Recurring financial charges | 65 | €11,228 | €12,260 | +€1,032 | +9.2% |
| Non-recurring financial charges | 66B | - | €780,036 | +€780,036 | |
| Profit (loss) for the period before taxes | 9903 | -€10,828 | -€791,711 | -€780,883 | -7212.0% |
| Profit (loss) for the period | 9904 | -€10,828 | -€791,711 | -€780,883 | -7212.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,828 | -€791,711 | -€780,883 | -7212.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.