BETA CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€23,991
up €23,991 (+74.5%), from €32,191 to €56,181
of which Trade receivables: +€24,125
- Tangible fixed assets -€19,573
down €19,573 (-8.3%), from €236,457 to €216,884
of which Furniture and vehicles: -€12,979
- Cash +€11,761
up €11,761 (+2.1%), from €566,546 to €578,307
mainly Net result for the year (+€95,253) and Depreciation (+€19,573)
- Reserves +€57,901
up €57,901 (+9.4%), from €615,172 to €673,073
- Tax, wage and social debts -€16,311
down €16,311 (-56.1%), from €29,100 to €12,789
- Current portion of long-term debt -€15,686
down €15,686 (-100%), from €15,686 to €0
- Other debts -€8,599
down €8,599 (-57.4%), from €14,982 to €6,383
- Gross operating margin +€8,828
up €8,828 (+6.0%), from €147,626 to €156,454
- Taxes +€2,589
up €2,589 (+7.4%), from €35,139 to €37,727
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 | €839,059 | €857,608 | +€18,549 | +2.2% |
| Fixed assets | 21/28 | €236,457 | €216,884 | -€19,573 | -8.3% |
| Tangible fixed assets | 22/27 | €236,457 | €216,884 | -€19,573 | -8.3% |
| Land and buildings | 22 | €92,793 | €91,649 | -€1,144 | -1.2% |
| Furniture and vehicles | 24 | €44,182 | €31,203 | -€12,979 | -29.4% |
| Other tangible fixed assets | 26 | €99,482 | €94,032 | -€5,450 | -5.5% |
| Current assets | 29/58 | €602,602 | €640,724 | +€38,122 | +6.3% |
| Amounts receivable within one year | 40/41 | €32,191 | €56,181 | +€23,991 | +74.5% |
| Trade receivables | 40 | €22,691 | €46,816 | +€24,125 | +106% |
| Other amounts receivable | 41 | €9,500 | €9,365 | -€134 | -1.4% |
| Cash at bank and in hand | 54/58 | €566,546 | €578,307 | +€11,761 | +2.1% |
| Deferred charges and accrued income | 490/1 | €3,865 | €6,236 | +€2,371 | +61.3% |
| Total equity and liabilities | 10/49 | €839,059 | €857,608 | +€18,549 | +2.2% |
| Equity | 10/15 | €775,502 | €833,403 | +€57,901 | +7.5% |
| Contributions | 10/11 | €160,330 | €160,330 | = | 0.0% |
| Reserves | 13 | €615,172 | €673,073 | +€57,901 | +9.4% |
| Distributable reserves | 133 | €615,172 | €673,073 | +€57,901 | +9.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €63,556 | €24,204 | -€39,352 | -61.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €63,556 | €24,204 | -€39,352 | -61.9% |
| Current portion of amounts payable after more than one year | 42 | €15,686 | €0 | -€15,686 | -100% |
| Trade debts | 44 | €3,789 | €5,033 | +€1,244 | +32.8% |
| Suppliers | 440/4 | €3,789 | €5,033 | +€1,244 | +32.8% |
| Taxes, remuneration and social security | 45 | €29,100 | €12,789 | -€16,311 | -56.1% |
| Taxes | 450/3 | €29,100 | €12,789 | -€16,311 | -56.1% |
| Other amounts payable | 47/48 | €14,982 | €6,383 | -€8,599 | -57.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,397 | €19,573 | -€824 | -4.0% |
| Other operating charges | 640/8 | €3,227 | €3,304 | +€77 | +2.4% |
| Gross operating margin | 9900 | €147,626 | €156,454 | +€8,828 | +6.0% |
| Operating profit (loss) | 9901 | €124,002 | €133,577 | +€9,575 | +7.7% |
| Financial income | 75/76B | €142 | €93 | -€49 | -34.7% |
| Recurring financial income | 75 | €142 | €93 | -€49 | -34.7% |
| Financial charges | 65/66B | €1,378 | €690 | -€688 | -49.9% |
| Recurring financial charges | 65 | €1,378 | €690 | -€688 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €122,766 | €132,980 | +€10,214 | +8.3% |
| Income taxes | 67/77 | €35,139 | €37,727 | +€2,589 | +7.4% |
| Profit (loss) for the period | 9904 | €87,628 | €95,253 | +€7,625 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,628 | €95,253 | +€7,625 | +8.7% |
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 16 October 2026 via checked.be.