BETA - CELL: what changed
Two fiscal 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 - CELL
Largest movements
- Cash -€41,268
down €41,268 (-95.4%), from €43,242 to €1,974
mainly Net result for the year (-€139,294) and Investment in fixed assets (net) (-€129,962)
- Receivables within one year -€38,620
down €38,620 (-15.0%), from €257,857 to €219,237
of which Other amounts receivable: -€77,681
- Receivables after one year +€16,187
new in 2025: €16,187
- Tangible fixed assets -€11,589
down €11,589 (-26.7%), from €43,373 to €31,784
of which Furniture and vehicles: -€11,589
- Intangible fixed assets -€7,753
down €7,753 (-30.1%), from €25,753 to €18,000
- Profit (loss) carried forward -€139,294
down €139,294 (-0.8%), from -€18.5m to -€18.6m
- Debts after one year +€80,000
up €80,000 (+1.7%), from €4.7m to €4.8m
- Trade debts -€22,388
down €22,388 (-32.4%), from €69,110 to €46,722
- Gross operating margin -€863,571
down €863,571 (-98.1%), from €880,614 to €17,043
- Staff costs -€186,561
down €186,561 (-94.8%), from €196,761 to €10,200
- Depreciation -€162,170
down €162,170 (-52.1%), from €311,474 to €149,304
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 | €412,572 | €330,384 | -€82,188 | -19.9% |
| Fixed assets | 21/28 | €69,529 | €50,187 | -€19,342 | -27.8% |
| Intangible fixed assets | 21 | €25,753 | €18,000 | -€7,753 | -30.1% |
| Tangible fixed assets | 22/27 | €43,373 | €31,784 | -€11,589 | -26.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €43,373 | €31,784 | -€11,589 | -26.7% |
| Financial fixed assets | 28 | €403 | €403 | = | 0.0% |
| Current assets | 29/58 | €343,043 | €280,197 | -€62,846 | -18.3% |
| Amounts receivable after more than one year | 29 | - | €16,187 | +€16,187 | |
| Trade receivables | 290 | - | €16,187 | +€16,187 | |
| Amounts receivable within one year | 40/41 | €257,857 | €219,237 | -€38,620 | -15.0% |
| Trade receivables | 40 | €112,596 | €151,656 | +€39,060 | +34.7% |
| Other amounts receivable | 41 | €145,261 | €67,581 | -€77,681 | -53.5% |
| Cash at bank and in hand | 54/58 | €43,242 | €1,974 | -€41,268 | -95.4% |
| Deferred charges and accrued income | 490/1 | €41,944 | €42,799 | +€855 | +2.0% |
| Total equity and liabilities | 10/49 | €412,572 | €330,384 | -€82,188 | -19.9% |
| Equity | 10/15 | -€5,933,657 | -€6,072,950 | -€139,294 | -2.3% |
| Contributions | 10/11 | €11,036,282 | €11,036,282 | = | 0.0% |
| Capital | 10 | €11,036,282 | €11,036,282 | = | 0.0% |
| Issued capital | 100 | €11,036,282 | €11,036,282 | = | 0.0% |
| Reserves | 13 | €1,487,324 | €1,487,324 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,487,324 | €1,487,324 | = | 0.0% |
| Legal reserve | 130 | €58 | €58 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,487,266 | €1,487,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,457,263 | -€18,596,557 | -€139,294 | -0.8% |
| Amounts payable | 17/49 | €6,346,228 | €6,403,334 | +€57,106 | +0.9% |
| Amounts payable after more than one year | 17 | €4,717,499 | €4,797,499 | +€80,000 | +1.7% |
| Financial debts | 170/4 | €4,717,499 | €4,797,499 | +€80,000 | +1.7% |
| Amounts payable within one year | 42/48 | €70,871 | €47,977 | -€22,894 | -32.3% |
| Trade debts | 44 | €69,110 | €46,722 | -€22,388 | -32.4% |
| Suppliers | 440/4 | €69,110 | €46,722 | -€22,388 | -32.4% |
| Taxes, remuneration and social security | 45 | €1,761 | €1,255 | -€506 | -28.7% |
| Taxes | 450/3 | €1,250 | €0 | -€1,250 | -100.0% |
| Remuneration and social security | 454/9 | €511 | €1,255 | +€744 | +145.7% |
| Accrued charges and deferred income | 492/3 | €1,557,859 | €1,557,859 | = | 0.0% |
| Non-recurring operating income | 76A | €499,531 | €0 | -€499,531 | -100.0% |
| Remuneration, social security and pensions | 62 | €196,761 | €10,200 | -€186,561 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311,474 | €149,304 | -€162,170 | -52.1% |
| Other operating charges | 640/8 | €1,013 | €1,031 | +€18 | +1.8% |
| Gross operating margin | 9900 | €880,614 | €17,043 | -€863,571 | -98.1% |
| Operating profit (loss) | 9901 | €371,366 | -€143,492 | -€514,859 | |
| Financial income | 75/76B | €1,602 | €855 | -€747 | -46.6% |
| Recurring financial income | 75 | €1,602 | €855 | -€747 | -46.6% |
| Financial charges | 65/66B | €252 | €1,043 | +€791 | +313.5% |
| Recurring financial charges | 65 | €252 | €1,043 | +€791 | +313.5% |
| Profit (loss) for the period before taxes | 9903 | €372,716 | -€143,680 | -€516,396 | |
| Income taxes | 67/77 | -€8,471 | -€4,386 | +€4,084 | +48.2% |
| Profit (loss) for the period | 9904 | €381,187 | -€139,294 | -€520,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €381,187 | -€139,294 | -€520,481 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.