BEETOBE: 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.
BEETOBE
Largest movements
- Cash +€11,189
up €11,189 (+104%), from €10,809 to €21,997
mainly Receivables within one year (+€10,024) and Depreciation (+€7,573)
- Receivables within one year -€10,024
down €10,024 (-30.7%), from €32,688 to €22,664
of which Other amounts receivable: -€7,447
- Tangible fixed assets -€3,401
down €3,401 (-20.2%), from €16,871 to €13,470
of which Furniture and vehicles: -€2,252
- Deferred charges and accrued income +€1,153
up €1,153 (+29.1%), from €3,957 to €5,110
- Trade debts -€5,287
down €5,287 (-75.9%), from €6,964 to €1,677
- Reserves +€3,655
up €3,655 (+6.0%), from €60,749 to €64,404
- Tax, wage and social debts +€1,258
up €1,258 (+14.3%), from €8,824 to €10,082
of which Taxes: +€1,557
- Depreciation +€2,464
up €2,464 (+48.2%), from €5,110 to €7,573
- Taxes -€1,819
down €1,819 (-22.7%), from €7,995 to €6,177
- Staff costs +€1,608
up €1,608 (+21.3%), from €7,537 to €9,145
- Gross operating margin -€522
down €522 (-1.8%), from €28,661 to €28,139
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.
Derived cash bridge
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 | €85,740 | €84,658 | -€1,083 | -1.3% |
| Fixed assets | 21/28 | €17,234 | €13,833 | -€3,401 | -19.7% |
| Tangible fixed assets | 22/27 | €16,871 | €13,470 | -€3,401 | -20.2% |
| Plant, machinery and equipment | 23 | €2,145 | €1,697 | -€448 | -20.9% |
| Furniture and vehicles | 24 | €12,039 | €9,787 | -€2,252 | -18.7% |
| Other tangible fixed assets | 26 | €2,686 | €1,986 | -€700 | -26.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €68,507 | €70,825 | +€2,318 | +3.4% |
| Amounts receivable within one year | 40/41 | €32,688 | €22,664 | -€10,024 | -30.7% |
| Trade receivables | 40 | €17,981 | €15,404 | -€2,577 | -14.3% |
| Other amounts receivable | 41 | €14,707 | €7,260 | -€7,447 | -50.6% |
| Current investments | 50/53 | €21,053 | €21,053 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,809 | €21,997 | +€11,189 | +104% |
| Deferred charges and accrued income | 490/1 | €3,957 | €5,110 | +€1,153 | +29.1% |
| Total equity and liabilities | 10/49 | €85,740 | €84,658 | -€1,083 | -1.3% |
| Equity | 10/15 | €66,555 | €70,210 | +€3,655 | +5.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,749 | €64,404 | +€3,655 | +6.0% |
| Distributable reserves | 133 | €60,749 | €64,404 | +€3,655 | +6.0% |
| Profit (loss) carried forward | 14 | €806 | €806 | = | 0.0% |
| Amounts payable | 17/49 | €19,186 | €14,448 | -€4,738 | -24.7% |
| Amounts payable within one year | 42/48 | €18,086 | €13,348 | -€4,738 | -26.2% |
| Trade debts | 44 | €6,964 | €1,677 | -€5,287 | -75.9% |
| Suppliers | 440/4 | €6,964 | €1,677 | -€5,287 | -75.9% |
| Taxes, remuneration and social security | 45 | €8,824 | €10,082 | +€1,258 | +14.3% |
| Taxes | 450/3 | €7,770 | €9,327 | +€1,557 | +20.0% |
| Remuneration and social security | 454/9 | €1,054 | €755 | -€299 | -28.4% |
| Other amounts payable | 47/48 | €2,298 | €1,588 | -€709 | -30.9% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €7,537 | €9,145 | +€1,608 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,110 | €7,573 | +€2,464 | +48.2% |
| Other operating charges | 640/8 | €1,572 | €1,855 | +€283 | +18.0% |
| Gross operating margin | 9900 | €28,661 | €28,139 | -€522 | -1.8% |
| Operating profit (loss) | 9901 | €14,443 | €9,567 | -€4,877 | -33.8% |
| Financial income | 75/76B | €419 | €417 | -€1 | -0.3% |
| Recurring financial income | 75 | €419 | €417 | -€1 | -0.3% |
| Financial charges | 65/66B | €88 | €152 | +€64 | +72.6% |
| Recurring financial charges | 65 | €88 | €152 | +€64 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €14,774 | €9,832 | -€4,942 | -33.5% |
| Income taxes | 67/77 | €7,995 | €6,177 | -€1,819 | -22.7% |
| Profit (loss) for the period | 9904 | €6,779 | €3,655 | -€3,123 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,779 | €3,655 | -€3,123 | -46.1% |
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 21 October 2026 via checked.be.