BETA COMMUNICATION: 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 COMMUNICATION
Largest movements
- Receivables within one year +€3,799
up €3,799 (+30.0%), from €12,668 to €16,467
of which Other amounts receivable: +€4,620
- Tangible fixed assets +€1,224
up €1,224 (+106.0%), from €1,154 to €2,377
- Deferred charges and accrued income +€596
up €596 (+272.7%), from €219 to €815
- Cash -€278
down €278 (-11.2%), from €2,493 to €2,215
mainly Receivables within one year (-€3,799) and Trade debts (-€3,107)
- Formation expenses -€267
down €267 (-24.8%), from €1,078 to €811
- Profit (loss) carried forward +€7,277
up €7,277, from -€3,922 to €3,356
- Trade debts -€3,107
down €3,107 (-27.0%), from €11,486 to €8,379
- Tax, wage and social debts +€903
up €903 (+17.9%), from €5,047 to €5,950
- Gross operating margin +€14,811
up €14,811 (+1264.4%), from €1,171 to €15,982
- Taxes +€2,285
up €2,285 (+226.3%), from €1,010 to €3,295
- Depreciation +€789
up €789 (+136.7%), from €577 to €1,365
- Financial charges +€654
up €654 (+31.7%), from €2,064 to €2,718
- Financial income +€383
new in 2025: €383
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 | €17,611 | €22,685 | +€5,074 | +28.8% |
| Formation expenses | 20 | €1,078 | €811 | -€267 | -24.8% |
| Fixed assets | 21/28 | €1,154 | €2,377 | +€1,224 | +106.0% |
| Tangible fixed assets | 22/27 | €1,154 | €2,377 | +€1,224 | +106.0% |
| Furniture and vehicles | 24 | €1,154 | €2,377 | +€1,224 | +106.0% |
| Current assets | 29/58 | €15,380 | €19,497 | +€4,117 | +26.8% |
| Amounts receivable within one year | 40/41 | €12,668 | €16,467 | +€3,799 | +30.0% |
| Trade receivables | 40 | €11,408 | €10,588 | -€821 | -7.2% |
| Other amounts receivable | 41 | €1,260 | €5,880 | +€4,620 | +366.6% |
| Cash at bank and in hand | 54/58 | €2,493 | €2,215 | -€278 | -11.2% |
| Deferred charges and accrued income | 490/1 | €219 | €815 | +€596 | +272.7% |
| Total equity and liabilities | 10/49 | €17,611 | €22,685 | +€5,074 | +28.8% |
| Equity | 10/15 | €1,078 | €8,356 | +€7,277 | +674.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,922 | €3,356 | +€7,277 | |
| Amounts payable | 17/49 | €16,533 | €14,329 | -€2,204 | -13.3% |
| Amounts payable within one year | 42/48 | €16,533 | €14,329 | -€2,204 | -13.3% |
| Trade debts | 44 | €11,486 | €8,379 | -€3,107 | -27.0% |
| Suppliers | 440/4 | €11,486 | €8,379 | -€3,107 | -27.0% |
| Taxes, remuneration and social security | 45 | €5,047 | €5,950 | +€903 | +17.9% |
| Taxes | 450/3 | €5,047 | €5,950 | +€903 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €1,365 | +€789 | +136.7% |
| Other operating charges | 640/8 | €1,443 | €1,709 | +€266 | +18.5% |
| Gross operating margin | 9900 | €1,171 | €15,982 | +€14,811 | +1264.4% |
| Operating profit (loss) | 9901 | -€848 | €12,907 | +€13,755 | |
| Financial income | 75/76B | - | €383 | +€383 | |
| Recurring financial income | 75 | - | €383 | +€383 | |
| Financial charges | 65/66B | €2,064 | €2,718 | +€654 | +31.7% |
| Recurring financial charges | 65 | €2,064 | €2,718 | +€654 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,912 | €10,572 | +€13,484 | |
| Income taxes | 67/77 | €1,010 | €3,295 | +€2,285 | +226.3% |
| Profit (loss) for the period | 9904 | -€3,922 | €7,277 | +€11,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,922 | €7,277 | +€11,199 |
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 12 October 2026 via checked.be.