Beta Invest: 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 Invest
Largest movements
- Receivables within one year -€24,765
down €24,765 (-17.6%), from €140,828 to €116,064
of which Other amounts receivable: -€22,708
- Advances received -€75,000
down €75,000 (-77.9%), from €96,260 to €21,260
- Profit (loss) carried forward +€44,613
up €44,613 (+80.9%), from -€55,113 to -€10,500
- Other debts +€5,425
new in 2025: €5,425
- Tax, wage and social debts +€4,489
up €4,489 (+18.3%), from €24,592 to €29,080
- Gross operating margin +€45,643
up €45,643 (+253%), from €18,070 to €63,713
- Taxes +€12,057
up €12,057 (+175%), from €6,879 to €18,936
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 | €445,031 | €423,067 | -€21,965 | -4.9% |
| Fixed assets | 21/28 | €265,685 | €265,685 | = | 0.0% |
| Financial fixed assets | 28 | €265,685 | €265,685 | = | 0.0% |
| Current assets | 29/58 | €179,347 | €157,382 | -€21,965 | -12.2% |
| Amounts receivable after more than one year | 29 | €32,797 | €32,797 | = | 0.0% |
| Other amounts receivable | 291 | €32,797 | €32,797 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €140,828 | €116,064 | -€24,765 | -17.6% |
| Trade receivables | 40 | €106,776 | €104,719 | -€2,057 | -1.9% |
| Other amounts receivable | 41 | €34,052 | €11,344 | -€22,708 | -66.7% |
| Cash at bank and in hand | 54/58 | €0 | €5 | +€5 | +6,125% |
| Deferred charges and accrued income | 490/1 | €5,722 | €8,516 | +€2,795 | +48.8% |
| Total equity and liabilities | 10/49 | €445,031 | €423,067 | -€21,965 | -4.9% |
| Equity | 10/15 | -€33,113 | €11,500 | +€44,613 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,113 | -€10,500 | +€44,613 | +80.9% |
| Amounts payable | 17/49 | €478,145 | €411,566 | -€66,578 | -13.9% |
| Amounts payable after more than one year | 17 | €339,246 | €339,246 | = | 0.0% |
| Financial debts | 170/4 | €13,853 | €339,246 | +€325,393 | +2,349% |
| Other amounts payable | 178/9 | €325,393 | - | -€325,393 | |
| Amounts payable within one year | 42/48 | €138,898 | €72,320 | -€66,578 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €6,458 | €3,720 | -€2,738 | -42.4% |
| Financial debts | 43 | €5,085 | €5,113 | +€28 | +0.5% |
| Credit institutions | 430/8 | €5,085 | €5,113 | +€28 | +0.5% |
| Trade debts | 44 | €6,504 | €7,723 | +€1,219 | +18.7% |
| Suppliers | 440/4 | €6,504 | €7,723 | +€1,219 | +18.7% |
| Advances received on contracts in progress | 46 | €96,260 | €21,260 | -€75,000 | -77.9% |
| Taxes, remuneration and social security | 45 | €24,592 | €29,080 | +€4,489 | +18.3% |
| Taxes | 450/3 | €24,592 | €29,080 | +€4,489 | +18.3% |
| Other amounts payable | 47/48 | - | €5,425 | +€5,425 | |
| Other operating charges | 640/8 | €1,006 | €1,003 | -€3 | -0.3% |
| Gross operating margin | 9900 | €18,070 | €63,713 | +€45,643 | +253% |
| Operating profit (loss) | 9901 | €17,064 | €62,710 | +€45,646 | +267% |
| Financial income | 75/76B | €2,489 | €2,795 | +€306 | +12.3% |
| Recurring financial income | 75 | €2,489 | €2,795 | +€306 | +12.3% |
| Financial charges | 65/66B | €2,019 | €1,956 | -€63 | -3.1% |
| Recurring financial charges | 65 | €2,019 | €1,956 | -€63 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €17,534 | €63,549 | +€46,015 | +262% |
| Income taxes | 67/77 | €6,879 | €18,936 | +€12,057 | +175% |
| Profit (loss) for the period | 9904 | €10,655 | €44,613 | +€33,958 | +319% |
| Profit (loss) for the period to be appropriated | 9905 | €10,655 | €44,613 | +€33,958 | +319% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.