BETA Accountants: 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.
BETA Accountants
Largest movements
- Cash -€18,544
down €18,544 (-87.1%), from €21,296 to €2,752
mainly Trade debts (-€29,854) and Other debts (-€16,157)
- Receivables within one year -€14,529
down €14,529 (-56.5%), from €25,701 to €11,172
of which Trade receivables: -€15,856
- Trade debts -€29,854
down €29,854 (-96.8%), from €30,833 to €979
- Other debts -€16,157
down €16,157 (-27.9%), from €57,942 to €41,784
- Profit (loss) carried forward +€10,574
up €10,574 (+16.2%), from -€65,120 to -€54,546
- Short-term financial debts +€5,000
new in 2025: €5,000
- Tax, wage and social debts -€3,076
down €3,076 (-53.9%), from €5,710 to €2,634
- Gross operating margin +€8,126
up €8,126 (+58.7%), from €13,844 to €21,970
- Taxes +€1,946
up €1,946 (+112%), from €1,733 to €3,679
- Write-downs -€1,075
down €1,075 (-59.4%), from €1,810 to €735
- Financial charges -€576
down €576 (-15.4%), from €3,748 to €3,172
of which Non-recurring financial charges: -€684
- Other operating charges +€276
up €276 (+222%), from €124 to €400
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 | €47,915 | €14,401 | -€33,513 | -69.9% |
| Fixed assets | 21/28 | €918 | €477 | -€441 | -48.0% |
| Tangible fixed assets | 22/27 | €918 | €477 | -€441 | -48.0% |
| Furniture and vehicles | 24 | €918 | €477 | -€441 | -48.0% |
| Current assets | 29/58 | €46,997 | €13,924 | -€33,073 | -70.4% |
| Amounts receivable within one year | 40/41 | €25,701 | €11,172 | -€14,529 | -56.5% |
| Trade receivables | 40 | €25,701 | €9,845 | -€15,856 | -61.7% |
| Other amounts receivable | 41 | - | €1,326 | +€1,326 | |
| Cash at bank and in hand | 54/58 | €21,296 | €2,752 | -€18,544 | -87.1% |
| Total equity and liabilities | 10/49 | €47,915 | €14,401 | -€33,513 | -69.9% |
| Equity | 10/15 | -€46,570 | -€35,996 | +€10,574 | +22.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,120 | -€54,546 | +€10,574 | +16.2% |
| Amounts payable | 17/49 | €94,484 | €50,397 | -€44,087 | -46.7% |
| Amounts payable within one year | 42/48 | €94,484 | €50,397 | -€44,087 | -46.7% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €30,833 | €979 | -€29,854 | -96.8% |
| Suppliers | 440/4 | €30,833 | €979 | -€29,854 | -96.8% |
| Taxes, remuneration and social security | 45 | €5,710 | €2,634 | -€3,076 | -53.9% |
| Taxes | 450/3 | €5,710 | €2,634 | -€3,076 | -53.9% |
| Other amounts payable | 47/48 | €57,942 | €41,784 | -€16,157 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €441 | +€37 | +9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,810 | €735 | -€1,075 | -59.4% |
| Other operating charges | 640/8 | €124 | €400 | +€276 | +222% |
| Non-recurring operating charges | 66A | - | €3,169 | +€3,169 | |
| Gross operating margin | 9900 | €13,844 | €21,970 | +€8,126 | +58.7% |
| Operating profit (loss) | 9901 | €11,506 | €17,226 | +€5,720 | +49.7% |
| Financial income | 75/76B | - | €199 | +€199 | |
| Recurring financial income | 75 | - | €199 | +€199 | |
| Financial charges | 65/66B | €3,748 | €3,172 | -€576 | -15.4% |
| Recurring financial charges | 65 | €3,064 | €3,172 | +€108 | +3.5% |
| Non-recurring financial charges | 66B | €684 | €0 | -€684 | -100% |
| Profit (loss) for the period before taxes | 9903 | €7,759 | €14,253 | +€6,494 | +83.7% |
| Income taxes | 67/77 | €1,733 | €3,679 | +€1,946 | +112% |
| Profit (loss) for the period | 9904 | €6,026 | €10,574 | +€4,548 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,026 | €10,574 | +€4,548 | +75.5% |
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 23 October 2026 via checked.be.