BELYA Solutions: 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.
BELYA Solutions
Largest movements
- Cash +€69,046
up €69,046 (+236.7%), from €29,167 to €98,214
mainly Net result for the year (+€63,254) and Tax, wage and social debts (+€20,645)
- Receivables within one year +€9,488
up €9,488 (+99.2%), from €9,561 to €19,049
of which Trade receivables: +€9,493
- Profit (loss) carried forward +€62,421
up €62,421 (+370.7%), from €16,837 to €79,258
- Tax, wage and social debts +€20,645
up €20,645 (+207.2%), from €9,965 to €30,610
of which Taxes: +€20,563
- Other debts -€6,943
down €6,943 (-50.3%), from €13,789 to €6,846
- Gross operating margin +€59,092
up €59,092 (+226.9%), from €26,044 to €85,136
- Taxes +€12,283
up €12,283 (+211.5%), from €5,806 to €18,089
- Financial charges +€1,915
up €1,915 (+149.0%), from €1,285 to €3,200
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 | €43,615 | €121,134 | +€77,519 | +177.7% |
| Current assets | 29/58 | €43,615 | €121,134 | +€77,519 | +177.7% |
| Amounts receivable within one year | 40/41 | €9,561 | €19,049 | +€9,488 | +99.2% |
| Trade receivables | 40 | €9,556 | €19,049 | +€9,493 | +99.3% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €29,167 | €98,214 | +€69,046 | +236.7% |
| Deferred charges and accrued income | 490/1 | €4,887 | €3,871 | -€1,015 | -20.8% |
| Total equity and liabilities | 10/49 | €43,615 | €121,134 | +€77,519 | +177.7% |
| Equity | 10/15 | €19,837 | €82,258 | +€62,421 | +314.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,837 | €79,258 | +€62,421 | +370.7% |
| Amounts payable | 17/49 | €23,778 | €38,876 | +€15,098 | +63.5% |
| Amounts payable within one year | 42/48 | €23,778 | €38,247 | +€14,469 | +60.9% |
| Trade debts | 44 | €24 | €791 | +€766 | +3152.8% |
| Suppliers | 440/4 | €24 | €791 | +€766 | +3152.8% |
| Taxes, remuneration and social security | 45 | €9,965 | €30,610 | +€20,645 | +207.2% |
| Taxes | 450/3 | €9,797 | €30,360 | +€20,563 | +209.9% |
| Remuneration and social security | 454/9 | €168 | €250 | +€82 | +48.8% |
| Other amounts payable | 47/48 | €13,789 | €6,846 | -€6,943 | -50.3% |
| Accrued charges and deferred income | 492/3 | - | €629 | +€629 | |
| Other operating charges | 640/8 | €449 | €593 | +€144 | +32.2% |
| Gross operating margin | 9900 | €26,044 | €85,136 | +€59,092 | +226.9% |
| Operating profit (loss) | 9901 | €25,595 | €84,543 | +€58,948 | +230.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,285 | €3,200 | +€1,915 | +149.0% |
| Recurring financial charges | 65 | €1,285 | €3,200 | +€1,915 | +149.0% |
| Profit (loss) for the period before taxes | 9903 | €24,310 | €81,343 | +€57,033 | +234.6% |
| Income taxes | 67/77 | €5,806 | €18,089 | +€12,283 | +211.5% |
| Profit (loss) for the period | 9904 | €18,503 | €63,254 | +€44,750 | +241.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,503 | €63,254 | +€44,750 | +241.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.