Beta Gamma Solutions: 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 Gamma Solutions
Largest movements
- Cash +€6,852
up €6,852 (+223.5%), from €3,065 to €9,917
mainly Net result for the year (+€8,367) and Receivables within one year (+€1,550)
- Tangible fixed assets +€2,046
up €2,046 (+32.2%), from €6,350 to €8,396
of which Furniture and vehicles: +€2,694
- Receivables within one year -€1,550
down €1,550 (-33.3%), from €4,647 to €3,098
of which Trade receivables: -€1,398
- Reserves +€8,367
up €8,367 (+202.3%), from €4,137 to €12,503
- Trade debts -€2,036
down €2,036 (-89.6%), from €2,272 to €236
- Tax, wage and social debts +€843
up €843 (+31.8%), from €2,654 to €3,497
- Gross operating margin +€8,288
up €8,288 (+136.9%), from €6,055 to €14,344
- Taxes +€1,886
up €1,886 (+121.5%), from €1,553 to €3,439
- Financial charges +€1,463
up €1,463 (+6240.7%), from €23 to €1,486
- Depreciation +€920
up €920 (+698.9%), from €132 to €1,052
- Other operating charges -€211
no longer reported in 2025 (was €211)
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 | €14,063 | €21,411 | +€7,348 | +52.3% |
| Fixed assets | 21/28 | €6,350 | €8,396 | +€2,046 | +32.2% |
| Tangible fixed assets | 22/27 | €6,350 | €8,396 | +€2,046 | +32.2% |
| Furniture and vehicles | 24 | - | €2,694 | +€2,694 | |
| Other tangible fixed assets | 26 | €6,350 | €5,702 | -€648 | -10.2% |
| Current assets | 29/58 | €7,712 | €13,015 | +€5,302 | +68.8% |
| Amounts receivable within one year | 40/41 | €4,647 | €3,098 | -€1,550 | -33.3% |
| Trade receivables | 40 | €4,496 | €3,098 | -€1,398 | -31.1% |
| Other amounts receivable | 41 | €151 | - | -€151 | |
| Cash at bank and in hand | 54/58 | €3,065 | €9,917 | +€6,852 | +223.5% |
| Total equity and liabilities | 10/49 | €14,063 | €21,411 | +€7,348 | +52.3% |
| Equity | 10/15 | €9,137 | €17,503 | +€8,367 | +91.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,137 | €12,503 | +€8,367 | +202.3% |
| Distributable reserves | 133 | €4,137 | €12,503 | +€8,367 | +202.3% |
| Amounts payable | 17/49 | €4,926 | €3,908 | -€1,018 | -20.7% |
| Amounts payable within one year | 42/48 | €4,926 | €3,908 | -€1,018 | -20.7% |
| Trade debts | 44 | €2,272 | €236 | -€2,036 | -89.6% |
| Suppliers | 440/4 | €2,272 | €236 | -€2,036 | -89.6% |
| Taxes, remuneration and social security | 45 | €2,654 | €3,497 | +€843 | +31.8% |
| Taxes | 450/3 | €2,654 | €3,497 | +€843 | +31.8% |
| Other amounts payable | 47/48 | - | €175 | +€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €1,052 | +€920 | +698.9% |
| Other operating charges | 640/8 | €211 | - | -€211 | |
| Gross operating margin | 9900 | €6,055 | €14,344 | +€8,288 | +136.9% |
| Operating profit (loss) | 9901 | €5,713 | €13,292 | +€7,579 | +132.7% |
| Financial charges | 65/66B | €23 | €1,486 | +€1,463 | +6240.7% |
| Recurring financial charges | 65 | €23 | €1,486 | +€1,463 | +6240.7% |
| Profit (loss) for the period before taxes | 9903 | €5,689 | €11,806 | +€6,116 | +107.5% |
| Income taxes | 67/77 | €1,553 | €3,439 | +€1,886 | +121.5% |
| Profit (loss) for the period | 9904 | €4,137 | €8,367 | +€4,230 | +102.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,137 | €8,367 | +€4,230 | +102.3% |
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 30 September 2026 via checked.be.