BETA CONSULTING: 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 CONSULTING
Largest movements
- Cash -€31,204
down €31,204 (-84.8%), from €36,808 to €5,604
mainly Contributions, distributions and other (-€66,691) and Debts after one year (-€15,446)
- Tangible fixed assets -€25,694
down €25,694 (-42.7%), from €60,135 to €34,442
of which Furniture and vehicles: -€15,112
- Receivables within one year -€13,273
down €13,273 (-5.4%), from €244,189 to €230,915
of which Other amounts receivable: -€7,741
- Reserves -€51,879
down €51,879 (-30.3%), from €171,230 to €119,351
- Debts after one year -€15,446
down €15,446 (-46.9%), from €32,922 to €17,476
- Turnover -€36,176
down €36,176 (-22.4%), from €161,425 to €125,249
- Gross operating margin -€34,809
down €34,809 (-46.8%), from €74,411 to €39,602
- Purchases and services -€11,156
down €11,156 (-10.7%), from €104,032 to €92,876
- Staff costs -€10,260
no longer reported in 2024 (was €10,260)
- Taxes -€7,135
down €7,135 (-54.2%), from €13,168 to €6,033
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 | €341,131 | €270,961 | -€70,171 | -20.6% |
| Fixed assets | 21/28 | €60,135 | €34,442 | -€25,694 | -42.7% |
| Tangible fixed assets | 22/27 | €60,135 | €34,442 | -€25,694 | -42.7% |
| Plant, machinery and equipment | 23 | €390 | €84 | -€306 | -78.5% |
| Furniture and vehicles | 24 | €16,023 | €912 | -€15,112 | -94.3% |
| Leasing and similar rights | 25 | €43,722 | €33,446 | -€10,276 | -23.5% |
| Current assets | 29/58 | €280,996 | €236,519 | -€44,477 | -15.8% |
| Amounts receivable within one year | 40/41 | €244,189 | €230,915 | -€13,273 | -5.4% |
| Trade receivables | 40 | €25,116 | €19,584 | -€5,532 | -22.0% |
| Other amounts receivable | 41 | €219,072 | €211,332 | -€7,741 | -3.5% |
| Cash at bank and in hand | 54/58 | €36,808 | €5,604 | -€31,204 | -84.8% |
| Total equity and liabilities | 10/49 | €341,131 | €270,961 | -€70,171 | -20.6% |
| Equity | 10/15 | €273,296 | €221,417 | -€51,879 | -19.0% |
| Contributions | 10/11 | €3,300 | €3,300 | = | 0.0% |
| Outside capital | 11 | €3,300 | - | -€3,300 | |
| Share premium | 1100/10 | €3,300 | - | -€3,300 | |
| Reserves | 13 | €171,230 | €119,351 | -€51,879 | -30.3% |
| Distributable reserves | 133 | €171,230 | €119,351 | -€51,879 | -30.3% |
| Profit (loss) carried forward | 14 | €98,767 | €98,767 | = | 0.0% |
| Amounts payable | 17/49 | €67,835 | €49,543 | -€18,292 | -27.0% |
| Amounts payable after more than one year | 17 | €32,922 | €17,476 | -€15,446 | -46.9% |
| Financial debts | 170/4 | €32,922 | €17,476 | -€15,446 | -46.9% |
| Amounts payable within one year | 42/48 | €34,913 | €32,068 | -€2,845 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €20,454 | €17,142 | -€3,312 | -16.2% |
| Trade debts | 44 | €4,820 | €5,504 | +€684 | +14.2% |
| Suppliers | 440/4 | €4,820 | €5,504 | +€684 | +14.2% |
| Taxes, remuneration and social security | 45 | €9,639 | €9,422 | -€217 | -2.3% |
| Taxes | 450/3 | €9,639 | €9,422 | -€217 | -2.3% |
| Turnover | 70 | €161,425 | €125,249 | -€36,176 | -22.4% |
| Non-recurring operating income | 76A | €10,867 | €592 | -€10,275 | -94.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,032 | €92,876 | -€11,156 | -10.7% |
| Remuneration, social security and pensions | 62 | €10,260 | - | -€10,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,081 | €11,286 | -€4,795 | -29.8% |
| Other operating charges | 640/8 | €1,740 | €5,815 | +€4,075 | +234.2% |
| Gross operating margin | 9900 | €74,411 | €39,602 | -€34,809 | -46.8% |
| Operating profit (loss) | 9901 | €46,330 | €22,501 | -€23,828 | -51.4% |
| Financial income | 75/76B | €2,131 | €1,125 | -€1,006 | -47.2% |
| Recurring financial income | 75 | €37 | €885 | +€847 | +2270.2% |
| Non-recurring financial income | 76B | €2,093 | €240 | -€1,853 | -88.5% |
| Financial charges | 65/66B | €3,150 | €2,781 | -€369 | -11.7% |
| Recurring financial charges | 65 | €3,150 | €2,781 | -€369 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €45,311 | €20,845 | -€24,466 | -54.0% |
| Income taxes | 67/77 | €13,168 | €6,033 | -€7,135 | -54.2% |
| Profit (loss) for the period | 9904 | €32,143 | €14,812 | -€17,331 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,143 | €14,812 | -€17,331 | -53.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.