BEETLE & COMPANY: 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.
BEETLE & COMPANY
Largest movements
- Stocks and contracts +€53,000
new in 2024: €53,000
- Tangible fixed assets +€14,620
up €14,620 (+2,705%), from €540 to €15,160
- Cash -€6,153
down €6,153 (-97.8%), from €6,294 to €141
mainly Stocks and contracts (-€53,000) and Investment in fixed assets (net) (-€19,917)
- Receivables within one year +€1,725
up €1,725 (+55.6%), from €3,101 to €4,826
of which Other amounts receivable: +€3,588
- Other debts +€61,836
up €61,836 (+694%), from €8,907 to €70,742
- Current portion of long-term debt -€6,768
no longer reported in 2024 (was €6,768)
- Profit (loss) carried forward +€4,544
up €4,544 (+41.1%), from -€11,066 to -€6,522
- Advances received +€3,337
new in 2024: €3,337
- Gross operating margin +€24,772
up €24,772, from -€10,897 to €13,875
- Depreciation +€5,178
up €5,178 (+4,368%), from €119 to €5,297
- Staff costs +€2,886
new in 2024: €2,886
- Other operating charges +€1,047
new in 2024: €1,047
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 | €9,935 | €73,127 | +€63,192 | +636% |
| Fixed assets | 21/28 | €540 | €15,160 | +€14,620 | +2,705% |
| Tangible fixed assets | 22/27 | €540 | €15,160 | +€14,620 | +2,705% |
| Furniture and vehicles | 24 | €540 | €15,160 | +€14,620 | +2,705% |
| Current assets | 29/58 | €9,395 | €57,966 | +€48,572 | +517% |
| Stocks and contracts in progress | 3 | - | €53,000 | +€53,000 | |
| Stocks | 30/36 | - | €53,000 | +€53,000 | |
| Amounts receivable within one year | 40/41 | €3,101 | €4,826 | +€1,725 | +55.6% |
| Trade receivables | 40 | €1,863 | - | -€1,863 | |
| Other amounts receivable | 41 | €1,238 | €4,826 | +€3,588 | +290% |
| Cash at bank and in hand | 54/58 | €6,294 | €141 | -€6,153 | -97.8% |
| Total equity and liabilities | 10/49 | €9,935 | €73,127 | +€63,192 | +636% |
| Equity | 10/15 | -€9,566 | -€5,022 | +€4,544 | +47.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,066 | -€6,522 | +€4,544 | +41.1% |
| Amounts payable | 17/49 | €19,502 | €78,149 | +€58,647 | +301% |
| Amounts payable within one year | 42/48 | €19,502 | €78,149 | +€58,647 | +301% |
| Current portion of amounts payable after more than one year | 42 | €6,768 | - | -€6,768 | |
| Trade debts | 44 | €3,827 | €3,874 | +€47 | +1.2% |
| Suppliers | 440/4 | €3,827 | €3,874 | +€47 | +1.2% |
| Advances received on contracts in progress | 46 | - | €3,337 | +€3,337 | |
| Taxes, remuneration and social security | 45 | - | €195 | +€195 | |
| Remuneration and social security | 454/9 | - | €195 | +€195 | |
| Other amounts payable | 47/48 | €8,907 | €70,742 | +€61,836 | +694% |
| Remuneration, social security and pensions | 62 | - | €2,886 | +€2,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €5,297 | +€5,178 | +4,368% |
| Other operating charges | 640/8 | - | €1,047 | +€1,047 | |
| Gross operating margin | 9900 | -€10,897 | €13,875 | +€24,772 | |
| Operating profit (loss) | 9901 | -€11,015 | €4,645 | +€15,660 | |
| Financial charges | 65/66B | €51 | €101 | +€49 | +96.8% |
| Recurring financial charges | 65 | €51 | €101 | +€49 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,066 | €4,544 | +€15,611 | |
| Profit (loss) for the period | 9904 | -€11,066 | €4,544 | +€15,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,066 | €4,544 | +€15,611 |
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 18 October 2026 via checked.be.