DE BELLE ALLIANCE: 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.
DE BELLE ALLIANCE
Largest movements
- Tangible fixed assets -€20,863
down €20,863 (-5.7%), from €365,240 to €344,377
of which Land and buildings: -€20,863
- Cash +€20,404
up €20,404 (+34.4%), from €59,240 to €79,644
mainly Net result for the year (+€23,041) and Depreciation (+€20,863)
- Profit (loss) carried forward +€23,041
up €23,041 (+97.3%), from -€23,676 to -€634
- Other debts -€15,161
down €15,161 (-71.1%), from €21,317 to €6,156
- Trade debts -€8,138
down €8,138 (-91.6%), from €8,888 to €750
- Depreciation -€10,644
down €10,644 (-33.8%), from €31,508 to €20,863
- Financial charges -€739
down €739 (-58.0%), from €1,274 to €535
- Other operating charges +€654
up €654 (+7.5%), from €8,770 to €9,425
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 | €426,529 | €426,271 | -€258 | -0.1% |
| Fixed assets | 21/28 | €365,240 | €344,377 | -€20,863 | -5.7% |
| Tangible fixed assets | 22/27 | €365,240 | €344,377 | -€20,863 | -5.7% |
| Land and buildings | 22 | €365,240 | €344,377 | -€20,863 | -5.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €61,289 | €81,894 | +€20,605 | +33.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €59,240 | €79,644 | +€20,404 | +34.4% |
| Deferred charges and accrued income | 490/1 | €2,049 | €2,250 | +€201 | +9.8% |
| Total equity and liabilities | 10/49 | €426,529 | €426,271 | -€258 | -0.1% |
| Equity | 10/15 | €396,324 | €419,366 | +€23,041 | +5.8% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Capital | 10 | €420,000 | €420,000 | = | 0.0% |
| Issued capital | 100 | €420,000 | €420,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,676 | -€634 | +€23,041 | +97.3% |
| Amounts payable | 17/49 | €30,204 | €6,906 | -€23,299 | -77.1% |
| Amounts payable within one year | 42/48 | €30,204 | €6,906 | -€23,299 | -77.1% |
| Trade debts | 44 | €8,888 | €750 | -€8,138 | -91.6% |
| Suppliers | 440/4 | €8,888 | €750 | -€8,138 | -91.6% |
| Other amounts payable | 47/48 | €21,317 | €6,156 | -€15,161 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,508 | €20,863 | -€10,644 | -33.8% |
| Other operating charges | 640/8 | €8,770 | €9,425 | +€654 | +7.5% |
| Gross operating margin | 9900 | €54,084 | €53,863 | -€221 | -0.4% |
| Operating profit (loss) | 9901 | €13,806 | €23,575 | +€9,769 | +70.8% |
| Financial income | 75/76B | €1 | €1 | +€0 | +16.1% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +16.1% |
| Financial charges | 65/66B | €1,274 | €535 | -€739 | -58.0% |
| Recurring financial charges | 65 | €1,274 | €535 | -€739 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €12,534 | €23,042 | +€10,508 | +83.8% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +17.6% |
| Profit (loss) for the period | 9904 | €12,533 | €23,041 | +€10,508 | +83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,533 | €23,041 | +€10,508 | +83.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.