Beatt: 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.
Beatt
Largest movements
- Receivables within one year +€58,975
up €58,975 (+57.7%), from €102,237 to €161,212
of which Other amounts receivable: +€55,898
- Tangible fixed assets -€4,919
down €4,919 (-45.3%), from €10,852 to €5,933
- Cash -€2,144
down €2,144 (-90.2%), from €2,376 to €232
mainly Receivables within one year (-€58,975) and Current portion of long-term debt (-€5,632)
- Reserves +€43,827
up €43,827 (+134%), from €32,710 to €76,537
of which Distributable reserves: +€43,827
- Trade debts +€14,176
up €14,176 (+130%), from €10,941 to €25,117
- Current portion of long-term debt -€5,632
down €5,632 (-57.4%), from €9,804 to €4,171
- Debts after one year -€4,171
no longer reported in 2024 (was €4,171)
- Tax, wage and social debts +€3,879
up €3,879 (+9.9%), from €39,239 to €43,118
- Gross operating margin +€7,805
up €7,805 (+13.7%), from €56,880 to €64,685
- Financial income +€6,325
up €6,325 (+665,772%), from €1 to €6,326
- Taxes +€3,434
up €3,434 (+27.0%), from €12,740 to €16,174
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.
Derived cash bridge
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 | €115,465 | €167,544 | +€52,079 | +45.1% |
| Fixed assets | 21/28 | €10,852 | €5,933 | -€4,919 | -45.3% |
| Tangible fixed assets | 22/27 | €10,852 | €5,933 | -€4,919 | -45.3% |
| Furniture and vehicles | 24 | €10,852 | €5,933 | -€4,919 | -45.3% |
| Current assets | 29/58 | €104,613 | €161,611 | +€56,998 | +54.5% |
| Amounts receivable within one year | 40/41 | €102,237 | €161,212 | +€58,975 | +57.7% |
| Trade receivables | 40 | €11,624 | €14,701 | +€3,077 | +26.5% |
| Other amounts receivable | 41 | €90,613 | €146,511 | +€55,898 | +61.7% |
| Cash at bank and in hand | 54/58 | €2,376 | €232 | -€2,144 | -90.2% |
| Deferred charges and accrued income | 490/1 | - | €167 | +€167 | |
| Total equity and liabilities | 10/49 | €115,465 | €167,544 | +€52,079 | +45.1% |
| Equity | 10/15 | €51,310 | €95,137 | +€43,827 | +85.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,710 | €76,537 | +€43,827 | +134% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,850 | €74,677 | +€43,827 | +142% |
| Amounts payable | 17/49 | €64,155 | €72,407 | +€8,252 | +12.9% |
| Amounts payable after more than one year | 17 | €4,171 | - | -€4,171 | |
| Financial debts | 170/4 | €4,171 | - | -€4,171 | |
| Amounts payable within one year | 42/48 | €59,984 | €72,407 | +€12,423 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €9,804 | €4,171 | -€5,632 | -57.4% |
| Trade debts | 44 | €10,941 | €25,117 | +€14,176 | +130% |
| Suppliers | 440/4 | €10,941 | €25,117 | +€14,176 | +130% |
| Taxes, remuneration and social security | 45 | €39,239 | €43,118 | +€3,879 | +9.9% |
| Taxes | 450/3 | €39,239 | €43,118 | +€3,879 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,111 | €4,919 | -€192 | -3.8% |
| Other operating charges | 640/8 | €3,382 | €3,331 | -€50 | -1.5% |
| Non-recurring operating charges | 66A | - | €1,604 | +€1,604 | |
| Gross operating margin | 9900 | €56,880 | €64,685 | +€7,805 | +13.7% |
| Operating profit (loss) | 9901 | €48,387 | €54,830 | +€6,443 | +13.3% |
| Financial income | 75/76B | €1 | €6,326 | +€6,325 | +665,772% |
| Recurring financial income | 75 | €1 | €6,326 | +€6,325 | +665,772% |
| Financial charges | 65/66B | €1,379 | €1,154 | -€225 | -16.3% |
| Recurring financial charges | 65 | €1,379 | €1,154 | -€225 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €47,009 | €60,002 | +€12,993 | +27.6% |
| Income taxes | 67/77 | €12,740 | €16,174 | +€3,434 | +27.0% |
| Profit (loss) for the period | 9904 | €34,269 | €43,827 | +€9,559 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,269 | €43,827 | +€9,559 | +27.9% |
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 20 October 2026 via checked.be.