BEITO: 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.
BEITO
Largest movements
- Stocks and contracts -€150,133
down €150,133 (-75.8%), from €198,000 to €47,867
- Receivables within one year +€37,122
up €37,122 (+888.6%), from €4,178 to €41,299
of which Trade receivables: +€36,408
- Cash -€8,082
down €8,082 (-69.8%), from €11,581 to €3,499
mainly Other debts (-€136,675) and Receivables within one year (-€37,122)
- Other debts -€136,675
down €136,675 (-81.0%), from €168,631 to €31,956
- Trade debts +€8,269
up €8,269 (+36.1%), from €22,916 to €31,185
- Profit (loss) carried forward +€4,994
up €4,994 (+225.7%), from €2,213 to €7,206
- Tax, wage and social debts +€2,319
new in 2024: €2,319
- Financial income +€1,379
new in 2024: €1,379
- Gross operating margin +€1,248
up €1,248 (+40.5%), from €3,080 to €4,327
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 | €213,759 | €92,666 | -€121,093 | -56.6% |
| Current assets | 29/58 | €213,759 | €92,666 | -€121,093 | -56.6% |
| Stocks and contracts in progress | 3 | €198,000 | €47,867 | -€150,133 | -75.8% |
| Stocks | 30/36 | €198,000 | €47,867 | -€150,133 | -75.8% |
| Amounts receivable within one year | 40/41 | €4,178 | €41,299 | +€37,122 | +888.6% |
| Trade receivables | 40 | €3,664 | €40,072 | +€36,408 | +993.7% |
| Other amounts receivable | 41 | €514 | €1,228 | +€714 | +139.0% |
| Cash at bank and in hand | 54/58 | €11,581 | €3,499 | -€8,082 | -69.8% |
| Total equity and liabilities | 10/49 | €213,759 | €92,666 | -€121,093 | -56.6% |
| Equity | 10/15 | €22,213 | €27,206 | +€4,994 | +22.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,213 | €7,206 | +€4,994 | +225.7% |
| Amounts payable | 17/49 | €191,546 | €65,459 | -€126,087 | -65.8% |
| Amounts payable within one year | 42/48 | €191,546 | €65,459 | -€126,087 | -65.8% |
| Trade debts | 44 | €22,916 | €31,185 | +€8,269 | +36.1% |
| Suppliers | 440/4 | €22,916 | €31,185 | +€8,269 | +36.1% |
| Taxes, remuneration and social security | 45 | - | €2,319 | +€2,319 | |
| Taxes | 450/3 | - | €2,319 | +€2,319 | |
| Other amounts payable | 47/48 | €168,631 | €31,956 | -€136,675 | -81.0% |
| Gross operating margin | 9900 | €3,080 | €4,327 | +€1,248 | +40.5% |
| Operating profit (loss) | 9901 | €3,080 | €4,327 | +€1,248 | +40.5% |
| Financial income | 75/76B | - | €1,379 | +€1,379 | |
| Recurring financial income | 75 | - | €1,379 | +€1,379 | |
| Financial charges | 65/66B | €724 | €712 | -€12 | -1.6% |
| Recurring financial charges | 65 | €724 | €712 | -€12 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €2,356 | €4,994 | +€2,638 | +112.0% |
| Profit (loss) for the period | 9904 | €2,356 | €4,994 | +€2,638 | +112.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,356 | €4,994 | +€2,638 | +112.0% |
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 9 October 2026 via checked.be.