ASCOT BETA CONSTRUCT: 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.
ASCOT BETA CONSTRUCT
Largest movements
- Stocks and contracts +€3.1m
up €3.1m (+131.5%), from €2.3m to €5.4m
- Cash +€88,783
up €88,783 (+605.7%), from €14,658 to €103,440
mainly Trade debts (+€3.2m) and Other debts (+€653,000)
- Trade debts +€3.2m
up €3.2m (+671.9%), from €472,242 to €3.6m
- Short-term financial debts -€800,000
down €800,000 (-60.6%), from €1.3m to €520,000
- Other debts +€653,000
up €653,000 (+53.9%), from €1.2m to €1.9m
- Accrued charges and deferred income +€96,130
up €96,130, from €0 to €96,130
- Gross operating margin +€352,157
up €352,157, from -€159,732 to €192,425
- Financial charges +€29,235
up €29,235 (+25.1%), from €116,634 to €145,869
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 | €2,374,452 | €5,554,910 | +€3.2m | +133.9% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €2,374,452 | €5,554,910 | +€3.2m | +133.9% |
| Stocks and contracts in progress | 3 | €2,341,777 | €5,420,634 | +€3.1m | +131.5% |
| Stocks | 30/36 | €2,341,777 | €5,420,634 | +€3.1m | +131.5% |
| Amounts receivable within one year | 40/41 | €17,714 | €30,836 | +€13,122 | +74.1% |
| Trade receivables | 40 | €17,714 | €30,836 | +€13,122 | +74.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,658 | €103,440 | +€88,783 | +605.7% |
| Deferred charges and accrued income | 490/1 | €304 | €0 | -€304 | -100.0% |
| Total equity and liabilities | 10/49 | €2,374,452 | €5,554,910 | +€3.2m | +133.9% |
| Equity | 10/15 | -€665,946 | -€618,556 | +€47,391 | +7.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€727,446 | -€680,056 | +€47,391 | +6.5% |
| Amounts payable | 17/49 | €3,040,398 | €6,173,465 | +€3.1m | +103.0% |
| Amounts payable within one year | 42/48 | €3,040,398 | €6,077,335 | +€3.0m | +99.9% |
| Financial debts | 43 | €1,320,000 | €520,000 | -€800,000 | -60.6% |
| Credit institutions | 430/8 | €1,320,000 | €520,000 | -€800,000 | -60.6% |
| Trade debts | 44 | €472,242 | €3,645,292 | +€3.2m | +671.9% |
| Suppliers | 440/4 | €472,242 | €3,645,292 | +€3.2m | +671.9% |
| Taxes, remuneration and social security | 45 | €37,177 | €48,063 | +€10,886 | +29.3% |
| Taxes | 450/3 | €37,177 | €48,063 | +€10,886 | +29.3% |
| Other amounts payable | 47/48 | €1,210,980 | €1,863,980 | +€653,000 | +53.9% |
| Accrued charges and deferred income | 492/3 | €0 | €96,130 | +€96,130 | |
| Non-recurring operating income | 76A | - | €70,383 | +€70,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €0 | -€869 | -100.0% |
| Other operating charges | 640/8 | €180 | €181 | +€1 | +0.7% |
| Gross operating margin | 9900 | -€159,732 | €192,425 | +€352,157 | |
| Operating profit (loss) | 9901 | -€160,781 | €192,244 | +€353,025 | |
| Financial income | 75/76B | €0 | €1,015 | +€1,015 | |
| Recurring financial income | 75 | €0 | €1,015 | +€1,015 | |
| Financial charges | 65/66B | €116,634 | €145,869 | +€29,235 | +25.1% |
| Recurring financial charges | 65 | €116,634 | €145,869 | +€29,235 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | -€277,414 | €47,391 | +€324,805 | |
| Profit (loss) for the period | 9904 | -€277,414 | €47,391 | +€324,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€277,414 | €47,391 | +€324,805 |
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 12 October 2026 via checked.be.