BEETENS: 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.
BEETENS
Largest movements
- Cash +€72,657
up €72,657 (+392.6%), from €18,505 to €91,162
mainly Accrued charges and deferred income (+€75,135) and Trade debts (+€16,863)
- Receivables within one year +€35,371
up €35,371 (+155.4%), from €22,763 to €58,134
of which Trade receivables: +€35,442
- Accrued charges and deferred income +€75,135
new in 2025: €75,135
- Trade debts +€16,863
up €16,863 (+1139.3%), from €1,480 to €18,343
- Other debts +€11,030
up €11,030 (+277.8%), from €3,970 to €15,000
- Tax, wage and social debts +€5,352
up €5,352 (+63.3%), from €8,454 to €13,806
- Gross operating margin -€4,701
down €4,701 (-18.2%), from €25,881 to €21,180
- Financial charges +€297
up €297 (+660.0%), from €45 to €342
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 | €41,300 | €149,955 | +€108,656 | +263.1% |
| Fixed assets | 21/28 | €32 | €660 | +€628 | +1961.9% |
| Tangible fixed assets | 22/27 | €32 | €660 | +€628 | +1961.9% |
| Plant, machinery and equipment | 23 | €32 | €660 | +€628 | +1961.9% |
| Current assets | 29/58 | €41,268 | €149,295 | +€108,028 | +261.8% |
| Amounts receivable within one year | 40/41 | €22,763 | €58,134 | +€35,371 | +155.4% |
| Trade receivables | 40 | €21,963 | €57,405 | +€35,442 | +161.4% |
| Other amounts receivable | 41 | €800 | €729 | -€71 | -8.9% |
| Cash at bank and in hand | 54/58 | €18,505 | €91,162 | +€72,657 | +392.6% |
| Total equity and liabilities | 10/49 | €41,300 | €149,955 | +€108,656 | +263.1% |
| Equity | 10/15 | €27,396 | €27,672 | +€276 | +1.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,396 | €25,672 | +€276 | +1.1% |
| Amounts payable | 17/49 | €13,904 | €122,284 | +€108,380 | +779.5% |
| Amounts payable within one year | 42/48 | €13,904 | €47,149 | +€33,245 | +239.1% |
| Trade debts | 44 | €1,480 | €18,343 | +€16,863 | +1139.3% |
| Suppliers | 440/4 | €1,480 | €18,343 | +€16,863 | +1139.3% |
| Taxes, remuneration and social security | 45 | €8,454 | €13,806 | +€5,352 | +63.3% |
| Taxes | 450/3 | €8,454 | €13,806 | +€5,352 | +63.3% |
| Other amounts payable | 47/48 | €3,970 | €15,000 | +€11,030 | +277.8% |
| Accrued charges and deferred income | 492/3 | - | €75,135 | +€75,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €38 | -€99 | -72.3% |
| Other operating charges | 640/8 | €64 | €139 | +€75 | +117.7% |
| Gross operating margin | 9900 | €25,881 | €21,180 | -€4,701 | -18.2% |
| Operating profit (loss) | 9901 | €25,680 | €21,003 | -€4,677 | -18.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -57.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -57.7% |
| Financial charges | 65/66B | €45 | €342 | +€297 | +660.0% |
| Recurring financial charges | 65 | €45 | €342 | +€297 | +660.0% |
| Profit (loss) for the period before taxes | 9903 | €25,635 | €20,661 | -€4,974 | -19.4% |
| Income taxes | 67/77 | €5,500 | €5,386 | -€114 | -2.1% |
| Profit (loss) for the period | 9904 | €20,135 | €15,276 | -€4,859 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,135 | €15,276 | -€4,859 | -24.1% |
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 9 October 2026 via checked.be.