BE-ton: 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.
BE-ton
Largest movements
- Tangible fixed assets -€21,790
down €21,790 (-27.4%), from €79,660 to €57,871
of which Leasing and similar rights: -€22,720
- Cash -€2,195
down €2,195 (-20.6%), from €10,653 to €8,458
mainly Debts after one year (-€21,027) and Trade debts (-€7,488)
- Debts after one year -€21,027
down €21,027 (-28.8%), from €73,113 to €52,085
of which Financial debts: -€21,027
- Trade debts -€7,488
down €7,488 (-22.0%), from €34,080 to €26,592
- Other debts +€3,388
up €3,388 (+17.6%), from €19,249 to €22,637
- Current portion of long-term debt +€1,574
up €1,574 (+8.3%), from €18,911 to €20,484
- Profit (loss) carried forward -€1,325
down €1,325 (-7.3%), from -€18,163 to -€19,488
- Financial income -€1,412
down €1,412 (-100.0%), from €1,412 to €0
- Depreciation +€1,099
up €1,099 (+4.5%), from €24,322 to €25,420
- Financial charges -€977
down €977 (-24.3%), from €4,028 to €3,051
- Other operating charges +€341
up €341 (+141.5%), from €241 to €582
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 | €128,190 | €103,311 | -€24,879 | -19.4% |
| Fixed assets | 21/28 | €81,060 | €59,271 | -€21,790 | -26.9% |
| Tangible fixed assets | 22/27 | €79,660 | €57,871 | -€21,790 | -27.4% |
| Plant, machinery and equipment | 23 | €1,188 | €4,204 | +€3,017 | +254.0% |
| Furniture and vehicles | 24 | €4,615 | €3,277 | -€1,338 | -29.0% |
| Leasing and similar rights | 25 | €66,666 | €43,946 | -€22,720 | -34.1% |
| Other tangible fixed assets | 26 | €7,192 | €6,444 | -€748 | -10.4% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €47,130 | €44,041 | -€3,090 | -6.6% |
| Amounts receivable within one year | 40/41 | €36,477 | €35,582 | -€895 | -2.5% |
| Trade receivables | 40 | €34,754 | €32,692 | -€2,062 | -5.9% |
| Other amounts receivable | 41 | €1,723 | €2,890 | +€1,167 | +67.8% |
| Cash at bank and in hand | 54/58 | €10,653 | €8,458 | -€2,195 | -20.6% |
| Total equity and liabilities | 10/49 | €128,190 | €103,311 | -€24,879 | -19.4% |
| Equity | 10/15 | -€17,163 | -€18,488 | -€1,325 | -7.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,163 | -€19,488 | -€1,325 | -7.3% |
| Amounts payable | 17/49 | €145,353 | €121,799 | -€23,554 | -16.2% |
| Amounts payable after more than one year | 17 | €73,113 | €52,085 | -€21,027 | -28.8% |
| Financial debts | 170/4 | €42,597 | €21,570 | -€21,027 | -49.4% |
| Other amounts payable | 178/9 | €30,515 | €30,515 | = | 0.0% |
| Amounts payable within one year | 42/48 | €72,241 | €69,714 | -€2,527 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €18,911 | €20,484 | +€1,574 | +8.3% |
| Trade debts | 44 | €34,080 | €26,592 | -€7,488 | -22.0% |
| Suppliers | 440/4 | €34,080 | €26,592 | -€7,488 | -22.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,249 | €22,637 | +€3,388 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,322 | €25,420 | +€1,099 | +4.5% |
| Other operating charges | 640/8 | €241 | €582 | +€341 | +141.5% |
| Gross operating margin | 9900 | €27,992 | €27,728 | -€264 | -0.9% |
| Operating profit (loss) | 9901 | €3,430 | €1,726 | -€1,704 | -49.7% |
| Financial income | 75/76B | €1,412 | €0 | -€1,412 | -100.0% |
| Recurring financial income | 75 | €1,412 | €0 | -€1,412 | -100.0% |
| Financial charges | 65/66B | €4,028 | €3,051 | -€977 | -24.3% |
| Recurring financial charges | 65 | €4,028 | €3,051 | -€977 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €813 | -€1,325 | -€2,138 | |
| Profit (loss) for the period | 9904 | €813 | -€1,325 | -€2,138 | |
| Profit (loss) for the period to be appropriated | 9905 | €813 | -€1,325 | -€2,138 |
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 8 October 2026 via checked.be.