BETA 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 SOLUTIONS
Largest movements
- Cash +€63,927
up €63,927 (+47.5%), from €134,536 to €198,464
mainly Net result for the year (+€80,197) and Receivables within one year (+€31,458)
- Receivables within one year -€31,458
down €31,458 (-21.7%), from €144,720 to €113,262
of which Trade receivables: -€17,631
- Stocks and contracts -€6,521
down €6,521 (-38.8%), from €16,805 to €10,285
- Reserves +€58,729
up €58,729 (+31.4%), from €187,001 to €245,730
of which Distributable reserves: +€58,729
- Trade debts -€39,266
down €39,266 (-42.4%), from €92,649 to €53,383
- Accrued charges and deferred income -€23,687
no longer reported in 2025 (was €23,687)
- Other debts +€13,572
up €13,572 (+165.9%), from €8,179 to €21,751
- Tax, wage and social debts +€13,013
new in 2025: €13,013
- Gross operating margin +€60,836
up €60,836 (+25.9%), from €234,992 to €295,828
- Taxes +€18,084
up €18,084 (+91.0%), from €19,874 to €37,958
- Staff costs +€7,764
up €7,764 (+4.9%), from €157,522 to €165,286
- Depreciation -€4,592
down €4,592 (-35.7%), from €12,873 to €8,281
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 | €330,066 | €352,428 | +€22,362 | +6.8% |
| Fixed assets | 21/28 | €34,004 | €30,418 | -€3,587 | -10.5% |
| Intangible fixed assets | 21 | €500 | - | -€500 | |
| Tangible fixed assets | 22/27 | €33,504 | €30,418 | -€3,087 | -9.2% |
| Furniture and vehicles | 24 | €10,383 | €11,393 | +€1,010 | +9.7% |
| Other tangible fixed assets | 26 | €23,121 | €19,024 | -€4,097 | -17.7% |
| Current assets | 29/58 | €296,062 | €322,011 | +€25,948 | +8.8% |
| Stocks and contracts in progress | 3 | €16,805 | €10,285 | -€6,521 | -38.8% |
| Stocks | 30/36 | €16,805 | €10,285 | -€6,521 | -38.8% |
| Amounts receivable within one year | 40/41 | €144,720 | €113,262 | -€31,458 | -21.7% |
| Trade receivables | 40 | €116,711 | €99,080 | -€17,631 | -15.1% |
| Other amounts receivable | 41 | €28,010 | €14,182 | -€13,827 | -49.4% |
| Cash at bank and in hand | 54/58 | €134,536 | €198,464 | +€63,927 | +47.5% |
| Total equity and liabilities | 10/49 | €330,066 | €352,428 | +€22,362 | +6.8% |
| Equity | 10/15 | €205,551 | €264,280 | +€58,729 | +28.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €187,001 | €245,730 | +€58,729 | +31.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €185,146 | €243,875 | +€58,729 | +31.7% |
| Amounts payable | 17/49 | €124,515 | €88,148 | -€36,367 | -29.2% |
| Amounts payable within one year | 42/48 | €100,828 | €88,148 | -€12,680 | -12.6% |
| Trade debts | 44 | €92,649 | €53,383 | -€39,266 | -42.4% |
| Suppliers | 440/4 | €92,649 | €53,383 | -€39,266 | -42.4% |
| Taxes, remuneration and social security | 45 | - | €13,013 | +€13,013 | |
| Taxes | 450/3 | - | €13,013 | +€13,013 | |
| Other amounts payable | 47/48 | €8,179 | €21,751 | +€13,572 | +165.9% |
| Accrued charges and deferred income | 492/3 | €23,687 | - | -€23,687 | |
| Remuneration, social security and pensions | 62 | €157,522 | €165,286 | +€7,764 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,873 | €8,281 | -€4,592 | -35.7% |
| Other operating charges | 640/8 | €1,954 | €3,111 | +€1,157 | +59.2% |
| Gross operating margin | 9900 | €234,992 | €295,828 | +€60,836 | +25.9% |
| Operating profit (loss) | 9901 | €62,643 | €119,150 | +€56,507 | +90.2% |
| Financial income | 75/76B | €224 | €1,116 | +€892 | +399.0% |
| Recurring financial income | 75 | €224 | €1,116 | +€892 | +399.0% |
| Financial charges | 65/66B | €1,038 | €2,111 | +€1,074 | +103.5% |
| Recurring financial charges | 65 | €1,038 | €2,111 | +€1,074 | +103.5% |
| Profit (loss) for the period before taxes | 9903 | €61,829 | €118,154 | +€56,326 | +91.1% |
| Income taxes | 67/77 | €19,874 | €37,958 | +€18,084 | +91.0% |
| Profit (loss) for the period | 9904 | €41,955 | €80,197 | +€38,241 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,955 | €80,197 | +€38,241 | +91.1% |
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 6 October 2026 via checked.be.