BELYAPI: 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.
BELYAPI
Largest movements
- Tangible fixed assets -€779
down €779 (-100%), from €779 to €0
- Profit (loss) carried forward -€779
down €779 (-5.2%), from -€15,034 to -€15,812
- Depreciation -€426
down €426 (-35.4%), from €1,205 to €779
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.
Derived cash bridge
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 | €2,847 | €2,068 | -€779 | -27.4% |
| Fixed assets | 21/28 | €779 | €0 | -€779 | -100% |
| Tangible fixed assets | 22/27 | €779 | €0 | -€779 | -100% |
| Furniture and vehicles | 24 | €779 | €0 | -€779 | -100% |
| Current assets | 29/58 | €2,068 | €2,068 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €653 | €653 | = | 0.0% |
| Other amounts receivable | 41 | €653 | €653 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,415 | €1,415 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,847 | €2,068 | -€779 | -27.4% |
| Equity | 10/15 | -€2,634 | -€3,412 | -€779 | -29.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,034 | -€15,812 | -€779 | -5.2% |
| Amounts payable | 17/49 | €5,480 | €5,480 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,480 | €5,480 | = | 0.0% |
| Trade debts | 44 | €1,322 | €1,322 | = | 0.0% |
| Suppliers | 440/4 | €1,322 | €1,322 | = | 0.0% |
| Other amounts payable | 47/48 | €4,158 | €4,158 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,205 | €779 | -€426 | -35.4% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €0 | - | = | |
| Operating profit (loss) | 9901 | -€1,205 | -€779 | +€426 | +35.4% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€1,205 | -€779 | +€426 | +35.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,205 | -€779 | +€426 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,205 | -€779 | +€426 | +35.4% |
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 15 October 2026 via checked.be.