BETA PARTNER: 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 PARTNER
Largest movements
- Cash +€12
up €12 (+831.0%), from €1 to €13
mainly Other debts (+€300)
- Other debts +€300
up €300 (+19.1%), from €1,573 to €1,873
- Profit (loss) carried forward -€288
down €288 (-8.1%), from -€3,572 to -€3,860
- Gross operating margin +€741
no longer reported in 2025 (was -€741)
- Other operating charges -€152
down €152 (-34.5%), from €440 to €288
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 | €1 | €13 | +€12 | +831.0% |
| Current assets | 29/58 | €1 | €13 | +€12 | +831.0% |
| Cash at bank and in hand | 54/58 | €1 | €13 | +€12 | +831.0% |
| Total equity and liabilities | 10/49 | €1 | €13 | +€12 | +831.0% |
| Equity | 10/15 | -€1,572 | -€1,860 | -€288 | -18.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,572 | -€3,860 | -€288 | -8.1% |
| Amounts payable | 17/49 | €1,573 | €1,873 | +€300 | +19.1% |
| Amounts payable within one year | 42/48 | €1,573 | €1,873 | +€300 | +19.1% |
| Other amounts payable | 47/48 | €1,573 | €1,873 | +€300 | +19.1% |
| Other operating charges | 640/8 | €440 | €288 | -€152 | -34.5% |
| Gross operating margin | 9900 | -€741 | - | +€741 | |
| Operating profit (loss) | 9901 | -€1,181 | -€288 | +€893 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,181 | -€288 | +€893 | +75.6% |
| Profit (loss) for the period | 9904 | -€1,181 | -€288 | +€893 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,181 | -€288 | +€893 | +75.6% |
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 29 September 2026 via checked.be.