LA BELLA DONNA: 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.
LA BELLA DONNA
Largest movements
- Cash +€19,812
up €19,812 (+128%), from €15,426 to €35,238
mainly Net result for the year (+€13,621) and Trade debts (+€8,169)
- Receivables within one year -€5,674
down €5,674 (-12.8%), from €44,405 to €38,731
of which Other amounts receivable: -€10,192
- Deferred charges and accrued income +€1,548
up €1,548 (+250%), from €618 to €2,166
- Tangible fixed assets -€1,420
down €1,420 (-66.1%), from €2,147 to €727
of which Plant, machinery and equipment: -€1,007
- Reserves +€13,621
up €13,621 (+35.6%), from €38,221 to €51,842
- Tax, wage and social debts -€9,735
down €9,735 (-38.0%), from €25,635 to €15,900
of which Remuneration and social security: -€10,383
- Trade debts +€8,169
up €8,169 (+69.0%), from €11,841 to €20,010
- Accrued charges and deferred income +€3,150
new in 2025: €3,150
- Gross operating margin +€6,219
up €6,219 (+8.0%), from €77,776 to €83,995
- Taxes +€2,107
up €2,107 (+52.3%), from €4,032 to €6,139
- Depreciation -€1,175
down €1,175 (-45.3%), from €2,595 to €1,420
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 | €82,376 | €97,102 | +€14,726 | +17.9% |
| Fixed assets | 21/28 | €2,147 | €727 | -€1,420 | -66.1% |
| Tangible fixed assets | 22/27 | €2,147 | €727 | -€1,420 | -66.1% |
| Plant, machinery and equipment | 23 | €1,521 | €514 | -€1,007 | -66.2% |
| Furniture and vehicles | 24 | €626 | €213 | -€413 | -66.0% |
| Current assets | 29/58 | €80,229 | €96,375 | +€16,146 | +20.1% |
| Stocks and contracts in progress | 3 | €19,780 | €20,240 | +€460 | +2.3% |
| Stocks | 30/36 | €19,780 | €20,240 | +€460 | +2.3% |
| Amounts receivable within one year | 40/41 | €44,405 | €38,731 | -€5,674 | -12.8% |
| Trade receivables | 40 | €3,931 | €8,449 | +€4,518 | +115% |
| Other amounts receivable | 41 | €40,474 | €30,282 | -€10,192 | -25.2% |
| Cash at bank and in hand | 54/58 | €15,426 | €35,238 | +€19,812 | +128% |
| Deferred charges and accrued income | 490/1 | €618 | €2,166 | +€1,548 | +250% |
| Total equity and liabilities | 10/49 | €82,376 | €97,102 | +€14,726 | +17.9% |
| Equity | 10/15 | €44,421 | €58,042 | +€13,621 | +30.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,221 | €51,842 | +€13,621 | +35.6% |
| Distributable reserves | 133 | €38,221 | €51,842 | +€13,621 | +35.6% |
| Amounts payable | 17/49 | €37,955 | €39,060 | +€1,105 | +2.9% |
| Amounts payable within one year | 42/48 | €37,955 | €35,910 | -€2,045 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €479 | - | -€479 | |
| Trade debts | 44 | €11,841 | €20,010 | +€8,169 | +69.0% |
| Suppliers | 440/4 | €11,841 | €20,010 | +€8,169 | +69.0% |
| Taxes, remuneration and social security | 45 | €25,635 | €15,900 | -€9,735 | -38.0% |
| Taxes | 450/3 | €3,362 | €4,010 | +€648 | +19.3% |
| Remuneration and social security | 454/9 | €22,273 | €11,890 | -€10,383 | -46.6% |
| Accrued charges and deferred income | 492/3 | - | €3,150 | +€3,150 | |
| Remuneration, social security and pensions | 62 | €59,573 | €59,505 | -€68 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,595 | €1,420 | -€1,175 | -45.3% |
| Other operating charges | 640/8 | €1,567 | €1,164 | -€403 | -25.7% |
| Gross operating margin | 9900 | €77,776 | €83,995 | +€6,219 | +8.0% |
| Operating profit (loss) | 9901 | €14,041 | €21,906 | +€7,865 | +56.0% |
| Financial income | 75/76B | €26 | €55 | +€29 | +112% |
| Recurring financial income | 75 | €26 | €55 | +€29 | +112% |
| Financial charges | 65/66B | €1,480 | €2,201 | +€721 | +48.7% |
| Recurring financial charges | 65 | €1,480 | €2,201 | +€721 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €12,587 | €19,760 | +€7,173 | +57.0% |
| Income taxes | 67/77 | €4,032 | €6,139 | +€2,107 | +52.3% |
| Profit (loss) for the period | 9904 | €8,555 | €13,621 | +€5,066 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,555 | €13,621 | +€5,066 | +59.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.