BETA-PLUS: 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-PLUS
Largest movements
- Receivables within one year +€750,867
up €750,867 (+38.8%), from €1.9m to €2.7m
of which Other amounts receivable: +€594,576
- Stocks and contracts +€88,013
up €88,013 (+29.9%), from €294,556 to €382,569
- Profit (loss) carried forward +€464,041
up €464,041 (+13.2%), from €3.5m to €4.0m
- Trade debts +€340,673
up €340,673 (+47.3%), from €719,862 to €1.1m
- Gross operating margin +€32,179
up €32,179 (+6.7%), from €481,699 to €513,877
- Financial income +€20,179
up €20,179 (+20.7%), from €97,470 to €117,648
- Other operating charges -€6,593
down €6,593 (-90.1%), from €7,316 to €722
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 | €5,151,962 | €5,982,991 | +€831,028 | +16.1% |
| Current assets | 29/58 | €5,151,962 | €5,982,991 | +€831,028 | +16.1% |
| Amounts receivable after more than one year | 29 | €2,907,886 | €2,907,886 | = | 0.0% |
| Trade receivables | 290 | €2,907,886 | €2,907,886 | = | 0.0% |
| Stocks and contracts in progress | 3 | €294,556 | €382,569 | +€88,013 | +29.9% |
| Stocks | 30/36 | €294,556 | €382,569 | +€88,013 | +29.9% |
| Amounts receivable within one year | 40/41 | €1,935,618 | €2,686,485 | +€750,867 | +38.8% |
| Trade receivables | 40 | €54,471 | €210,762 | +€156,291 | +287% |
| Other amounts receivable | 41 | €1,881,148 | €2,475,723 | +€594,576 | +31.6% |
| Cash at bank and in hand | 54/58 | €728 | €127 | -€602 | -82.6% |
| Deferred charges and accrued income | 490/1 | €13,173 | €5,923 | -€7,250 | -55.0% |
| Total equity and liabilities | 10/49 | €5,151,962 | €5,982,991 | +€831,028 | +16.1% |
| Equity | 10/15 | €3,844,424 | €4,308,465 | +€464,041 | +12.1% |
| Contributions | 10/11 | €287,000 | €287,000 | = | 0.0% |
| Capital | 10 | €287,000 | €287,000 | = | 0.0% |
| Issued capital | 100 | €287,000 | €287,000 | = | 0.0% |
| Reserves | 13 | €47,450 | €47,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,700 | €28,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,700 | €28,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,509,974 | €3,974,015 | +€464,041 | +13.2% |
| Amounts payable | 17/49 | €1,307,538 | €1,674,525 | +€366,987 | +28.1% |
| Amounts payable within one year | 42/48 | €1,307,538 | €1,674,525 | +€366,987 | +28.1% |
| Trade debts | 44 | €719,862 | €1,060,535 | +€340,673 | +47.3% |
| Suppliers | 440/4 | €719,862 | €1,060,535 | +€340,673 | +47.3% |
| Taxes, remuneration and social security | 45 | €587,676 | €613,991 | +€26,314 | +4.5% |
| Taxes | 450/3 | €587,676 | €613,991 | +€26,314 | +4.5% |
| Other operating charges | 640/8 | €7,316 | €722 | -€6,593 | -90.1% |
| Non-recurring operating charges | 66A | €555 | - | -€555 | |
| Gross operating margin | 9900 | €481,699 | €513,877 | +€32,179 | +6.7% |
| Operating profit (loss) | 9901 | €473,828 | €513,155 | +€39,327 | +8.3% |
| Financial income | 75/76B | €97,470 | €117,648 | +€20,179 | +20.7% |
| Recurring financial income | 75 | €97,470 | €117,648 | +€20,179 | +20.7% |
| Financial charges | 65/66B | €5,758 | €4,991 | -€767 | -13.3% |
| Recurring financial charges | 65 | €5,758 | €4,991 | -€767 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €565,540 | €625,813 | +€60,273 | +10.7% |
| Income taxes | 67/77 | €158,362 | €161,772 | +€3,410 | +2.2% |
| Profit (loss) for the period | 9904 | €407,178 | €464,041 | +€56,863 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €407,178 | €464,041 | +€56,863 | +14.0% |
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 13 October 2026 via checked.be.