BEATIVO: 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.
BEATIVO
Largest movements
- Receivables within one year +€26,906
up €26,906 (+56.4%), from €47,698 to €74,604
of which Trade receivables: +€37,850
- Cash +€3,743
up €3,743 (+40.8%), from €9,163 to €12,906
mainly Trade debts (+€39,100) and Depreciation (+€4,111)
- Tangible fixed assets -€2,911
down €2,911 (-38.1%), from €7,632 to €4,721
of which Leasing and similar rights: -€3,703
- Trade debts +€39,100
new in 2024: €39,100
- Tax, wage and social debts -€13,417
down €13,417 (-56.7%), from €23,658 to €10,241
of which Remuneration and social security: -€7,960
- Debts after one year -€4,872
no longer reported in 2024 (was €4,872)
- Other debts +€3,876
up €3,876 (+82.7%), from €4,685 to €8,561
- Profit (loss) carried forward +€1,704
up €1,704 (+9.9%), from -€17,136 to -€15,432
- Gross operating margin -€30,822
down €30,822 (-82.7%), from €37,277 to €6,455
- Taxes -€8,295
down €8,295, from €7,392 to -€903
- Staff costs -€4,577
no longer reported in 2024 (was €4,577)
- Other operating charges -€1,208
down €1,208 (-80.8%), from €1,494 to €286
- Financial charges -€460
down €460 (-26.8%), from €1,717 to €1,257
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,709 | €92,491 | +€27,782 | +42.9% |
| Fixed assets | 21/28 | €7,848 | €4,937 | -€2,911 | -37.1% |
| Tangible fixed assets | 22/27 | €7,632 | €4,721 | -€2,911 | -38.1% |
| Plant, machinery and equipment | 23 | €0 | €1,019 | +€1,019 | |
| Furniture and vehicles | 24 | €227 | - | -€227 | |
| Leasing and similar rights | 25 | €7,405 | €3,702 | -€3,703 | -50.0% |
| Financial fixed assets | 28 | €216 | €216 | -€0 | 0.0% |
| Current assets | 29/58 | €56,861 | €87,555 | +€30,694 | +54.0% |
| Amounts receivable within one year | 40/41 | €47,698 | €74,604 | +€26,906 | +56.4% |
| Trade receivables | 40 | €35,876 | €73,726 | +€37,850 | +105.5% |
| Other amounts receivable | 41 | €11,822 | €878 | -€10,944 | -92.6% |
| Cash at bank and in hand | 54/58 | €9,163 | €12,906 | +€3,743 | +40.8% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €64,709 | €92,491 | +€27,782 | +42.9% |
| Equity | 10/15 | €30,285 | €31,989 | +€1,704 | +5.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €43,421 | €43,421 | -€0 | 0.0% |
| Distributable reserves | 133 | €43,421 | €43,421 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€17,136 | -€15,432 | +€1,704 | +9.9% |
| Amounts payable | 17/49 | €34,424 | €60,502 | +€26,078 | +75.8% |
| Amounts payable after more than one year | 17 | €4,872 | - | -€4,872 | |
| Financial debts | 170/4 | €4,872 | - | -€4,872 | |
| Amounts payable within one year | 42/48 | €29,552 | €60,502 | +€30,950 | +104.7% |
| Current portion of amounts payable after more than one year | 42 | €1,209 | €1,400 | +€191 | +15.8% |
| Trade debts | 44 | - | €39,100 | +€39,100 | |
| Suppliers | 440/4 | - | €39,100 | +€39,100 | |
| Advances received on contracts in progress | 46 | - | €1,200 | +€1,200 | |
| Taxes, remuneration and social security | 45 | €23,658 | €10,241 | -€13,417 | -56.7% |
| Taxes | 450/3 | €15,698 | €10,241 | -€5,457 | -34.8% |
| Remuneration and social security | 454/9 | €7,960 | - | -€7,960 | |
| Other amounts payable | 47/48 | €4,685 | €8,561 | +€3,876 | +82.7% |
| Remuneration, social security and pensions | 62 | €4,577 | - | -€4,577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,232 | €4,111 | -€121 | -2.9% |
| Other operating charges | 640/8 | €1,494 | €286 | -€1,208 | -80.8% |
| Gross operating margin | 9900 | €37,277 | €6,455 | -€30,822 | -82.7% |
| Operating profit (loss) | 9901 | €26,974 | €2,057 | -€24,917 | -92.4% |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Financial charges | 65/66B | €1,717 | €1,257 | -€460 | -26.8% |
| Recurring financial charges | 65 | €1,717 | €1,257 | -€460 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €25,361 | €801 | -€24,560 | -96.8% |
| Income taxes | 67/77 | €7,392 | -€903 | -€8,295 | |
| Profit (loss) for the period | 9904 | €17,969 | €1,704 | -€16,265 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,969 | €1,704 | -€16,265 | -90.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.