BETA-IMMO: 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-IMMO
Largest movements
- Cash -€70,997
down €70,997 (-55.3%), from €128,284 to €57,287
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€57,714)
- Receivables within one year +€57,714
up €57,714 (+205.1%), from €28,140 to €85,854
of which Other amounts receivable: +€67,177
- Receivables after one year -€20,000
down €20,000 (-22.2%), from €90,000 to €70,000
- Tangible fixed assets -€14,919
down €14,919 (-28.7%), from €51,925 to €37,007
of which Furniture and vehicles: -€11,037
- Other debts -€49,750
down €49,750 (-45.2%), from €110,000 to €60,250
- Tax, wage and social debts +€16,221
up €16,221 (+31.3%), from €51,770 to €67,991
of which Remuneration and social security: +€14,886
- Trade debts -€10,088
down €10,088 (-54.2%), from €18,612 to €8,524
- Debts after one year -€4,135
down €4,135 (-100.0%), from €4,135 to €0
- Current portion of long-term debt -€4,057
down €4,057 (-49.5%), from €8,193 to €4,135
- Staff costs +€127,320
up €127,320 (+43.6%), from €291,700 to €419,020
- Gross operating margin +€43,615
up €43,615 (+9.2%), from €474,263 to €517,878
- Taxes -€16,805
down €16,805 (-39.6%), from €42,491 to €25,686
- Financial income +€9,587
up €9,587 (+84.3%), from €11,367 to €20,953
- Depreciation -€6,206
down €6,206 (-21.0%), from €29,501 to €23,295
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 | €310,710 | €260,872 | -€49,838 | -16.0% |
| Fixed assets | 21/28 | €62,568 | €45,792 | -€16,776 | -26.8% |
| Intangible fixed assets | 21 | €6,509 | €4,680 | -€1,830 | -28.1% |
| Tangible fixed assets | 22/27 | €51,925 | €37,007 | -€14,919 | -28.7% |
| Plant, machinery and equipment | 23 | €21,839 | €17,957 | -€3,881 | -17.8% |
| Furniture and vehicles | 24 | €30,087 | €19,050 | -€11,037 | -36.7% |
| Financial fixed assets | 28 | €4,134 | €4,106 | -€28 | -0.7% |
| Current assets | 29/58 | €248,142 | €215,080 | -€33,062 | -13.3% |
| Amounts receivable after more than one year | 29 | €90,000 | €70,000 | -€20,000 | -22.2% |
| Other amounts receivable | 291 | €90,000 | €70,000 | -€20,000 | -22.2% |
| Amounts receivable within one year | 40/41 | €28,140 | €85,854 | +€57,714 | +205.1% |
| Trade receivables | 40 | €17,717 | €8,254 | -€9,463 | -53.4% |
| Other amounts receivable | 41 | €10,423 | €77,600 | +€67,177 | +644.5% |
| Cash at bank and in hand | 54/58 | €128,284 | €57,287 | -€70,997 | -55.3% |
| Deferred charges and accrued income | 490/1 | €1,718 | €1,938 | +€221 | +12.9% |
| Total equity and liabilities | 10/49 | €310,710 | €260,872 | -€49,838 | -16.0% |
| Equity | 10/15 | €118,001 | €119,972 | +€1,972 | +1.7% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €13,701 | €13,701 | = | 0.0% |
| Distributable reserves | 133 | €13,701 | €13,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,300 | €71,272 | +€1,972 | +2.8% |
| Amounts payable | 17/49 | €192,709 | €140,900 | -€51,810 | -26.9% |
| Amounts payable after more than one year | 17 | €4,135 | €0 | -€4,135 | -100.0% |
| Financial debts | 170/4 | €4,135 | €0 | -€4,135 | -100.0% |
| Amounts payable within one year | 42/48 | €188,574 | €140,900 | -€47,675 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €8,193 | €4,135 | -€4,057 | -49.5% |
| Trade debts | 44 | €18,612 | €8,524 | -€10,088 | -54.2% |
| Suppliers | 440/4 | €18,612 | €8,524 | -€10,088 | -54.2% |
| Taxes, remuneration and social security | 45 | €51,770 | €67,991 | +€16,221 | +31.3% |
| Taxes | 450/3 | €8,620 | €9,956 | +€1,336 | +15.5% |
| Remuneration and social security | 454/9 | €43,149 | €58,035 | +€14,886 | +34.5% |
| Other amounts payable | 47/48 | €110,000 | €60,250 | -€49,750 | -45.2% |
| Non-recurring operating income | 76A | - | €5,661 | +€5,661 | |
| Remuneration, social security and pensions | 62 | €291,700 | €419,020 | +€127,320 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,501 | €23,295 | -€6,206 | -21.0% |
| Other operating charges | 640/8 | €991 | €1,020 | +€28 | +2.8% |
| Gross operating margin | 9900 | €474,263 | €517,878 | +€43,615 | +9.2% |
| Operating profit (loss) | 9901 | €152,071 | €74,543 | -€77,527 | -51.0% |
| Financial income | 75/76B | €11,367 | €20,953 | +€9,587 | +84.3% |
| Recurring financial income | 75 | €11,367 | €20,953 | +€9,587 | +84.3% |
| Financial charges | 65/66B | €4,446 | €7,840 | +€3,394 | +76.3% |
| Recurring financial charges | 65 | €4,446 | €7,840 | +€3,394 | +76.3% |
| Profit (loss) for the period before taxes | 9903 | €158,991 | €87,657 | -€71,334 | -44.9% |
| Income taxes | 67/77 | €42,491 | €25,686 | -€16,805 | -39.6% |
| Profit (loss) for the period | 9904 | €116,500 | €61,972 | -€54,529 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €116,500 | €61,972 | -€54,529 | -46.8% |
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 10 October 2026 via checked.be.