BELY ARCHITECTURE: 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.
BELY ARCHITECTURE
Largest movements
- Cash +€19,706
up €19,706 (+146%), from €13,490 to €33,195
mainly Net result for the year (+€23,041) and Other debts (+€18,456)
- Deferred charges and accrued income +€988
up €988 (+103%), from €958 to €1,946
- Tangible fixed assets -€899
down €899 (-37.3%), from €2,408 to €1,509
- Receivables within one year +€765
up €765 (+9.1%), from €8,363 to €9,128
of which Trade receivables: +€765
- Other debts +€18,456
up €18,456 (+659%), from €2,800 to €21,256
- Tax, wage and social debts +€2,586
up €2,586 (+30.8%), from €8,398 to €10,984
- Profit (loss) carried forward -€563
down €563 (-100%), from €563 to €0
- Gross operating margin +€10,001
up €10,001 (+46.2%), from €21,635 to €31,636
- Taxes +€1,985
up €1,985 (+41.5%), from €4,779 to €6,764
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 | €25,219 | €45,778 | +€20,559 | +81.5% |
| Fixed assets | 21/28 | €2,408 | €1,509 | -€899 | -37.3% |
| Tangible fixed assets | 22/27 | €2,408 | €1,509 | -€899 | -37.3% |
| Furniture and vehicles | 24 | €2,408 | €1,509 | -€899 | -37.3% |
| Current assets | 29/58 | €22,811 | €44,269 | +€21,459 | +94.1% |
| Amounts receivable within one year | 40/41 | €8,363 | €9,128 | +€765 | +9.1% |
| Trade receivables | 40 | €7,142 | €7,907 | +€765 | +10.7% |
| Other amounts receivable | 41 | €1,221 | €1,221 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,490 | €33,195 | +€19,706 | +146% |
| Deferred charges and accrued income | 490/1 | €958 | €1,946 | +€988 | +103% |
| Total equity and liabilities | 10/49 | €25,219 | €45,778 | +€20,559 | +81.5% |
| Equity | 10/15 | €13,763 | €13,200 | -€563 | -4.1% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €563 | €0 | -€563 | -100% |
| Amounts payable | 17/49 | €11,456 | €32,578 | +€21,122 | +184% |
| Amounts payable within one year | 42/48 | €11,416 | €32,538 | +€21,122 | +185% |
| Trade debts | 44 | €218 | €298 | +€80 | +36.6% |
| Suppliers | 440/4 | €218 | €298 | +€80 | +36.6% |
| Taxes, remuneration and social security | 45 | €8,398 | €10,984 | +€2,586 | +30.8% |
| Taxes | 450/3 | €8,398 | €10,984 | +€2,586 | +30.8% |
| Other amounts payable | 47/48 | €2,800 | €21,256 | +€18,456 | +659% |
| Accrued charges and deferred income | 492/3 | €39 | €40 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €899 | €899 | = | 0.0% |
| Other operating charges | 640/8 | €617 | €752 | +€136 | +22.0% |
| Gross operating margin | 9900 | €21,635 | €31,636 | +€10,001 | +46.2% |
| Operating profit (loss) | 9901 | €20,119 | €29,984 | +€9,865 | +49.0% |
| Financial income | 75/76B | €175 | €0 | -€175 | -100.0% |
| Recurring financial income | 75 | €175 | €0 | -€175 | -100.0% |
| Financial charges | 65/66B | €172 | €179 | +€7 | +4.1% |
| Recurring financial charges | 65 | €172 | €179 | +€7 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €20,122 | €29,805 | +€9,683 | +48.1% |
| Income taxes | 67/77 | €4,779 | €6,764 | +€1,985 | +41.5% |
| Profit (loss) for the period | 9904 | €15,343 | €23,041 | +€7,698 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,343 | €23,041 | +€7,698 | +50.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.