BETA - SYSTEMS: 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 - SYSTEMS
Largest movements
- Receivables after one year -€7,456
down €7,456 (-55.5%), from €13,429 to €5,973
- Tangible fixed assets -€5,453
down €5,453 (-21.6%), from €25,207 to €19,754
of which Furniture and vehicles: -€5,453
- Deferred charges and accrued income +€4,533
up €4,533, from €0 to €4,533
- Receivables within one year -€1,491
down €1,491 (-58.5%), from €2,550 to €1,060
of which Trade receivables: -€1,272
- Cash +€1,336
new in 2025: €1,336
mainly Receivables after one year (+€7,456) and Investment in fixed assets (net) (+€4,327)
- Reserves -€3,287
down €3,287 (-18.1%), from €18,116 to €14,828
- Trade debts -€3,126
down €3,126 (-57.2%), from €5,468 to €2,342
- Short-term financial debts -€2,394
no longer reported in 2025 (was €2,394)
- Turnover +€42,636
new in 2025: €42,636
- Purchases and services +€40,227
new in 2025: €40,227
- Gross operating margin -€3,297
down €3,297 (-57.8%), from €5,706 to €2,410
- Depreciation -€2,997
down €2,997 (-71.8%), from €4,172 to €1,176
- Staff costs +€796
new in 2025: €796
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 | €44,710 | €36,129 | -€8,581 | -19.2% |
| Fixed assets | 21/28 | €25,257 | €19,754 | -€5,503 | -21.8% |
| Tangible fixed assets | 22/27 | €25,207 | €19,754 | -€5,453 | -21.6% |
| Plant, machinery and equipment | 23 | €19,754 | €19,754 | = | 0.0% |
| Furniture and vehicles | 24 | €5,453 | - | -€5,453 | |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €19,453 | €16,375 | -€3,078 | -15.8% |
| Amounts receivable after more than one year | 29 | €13,429 | €5,973 | -€7,456 | -55.5% |
| Other amounts receivable | 291 | €13,429 | €5,973 | -€7,456 | -55.5% |
| Stocks and contracts in progress | 3 | €3,474 | €3,474 | = | 0.0% |
| Stocks | 30/36 | €3,474 | €3,474 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,550 | €1,060 | -€1,491 | -58.5% |
| Trade receivables | 40 | €2,058 | €786 | -€1,272 | -61.8% |
| Other amounts receivable | 41 | €493 | €274 | -€219 | -44.5% |
| Cash at bank and in hand | 54/58 | - | €1,336 | +€1,336 | |
| Deferred charges and accrued income | 490/1 | €0 | €4,533 | +€4,533 | |
| Total equity and liabilities | 10/49 | €44,710 | €36,129 | -€8,581 | -19.2% |
| Equity | 10/15 | €36,708 | €33,415 | -€3,293 | -9.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,116 | €14,828 | -€3,287 | -18.1% |
| Distributable reserves | 133 | €18,116 | €14,828 | -€3,287 | -18.1% |
| Profit (loss) carried forward | 14 | - | -€5 | -€5 | |
| Amounts payable | 17/49 | €8,003 | €2,714 | -€5,289 | -66.1% |
| Amounts payable after more than one year | 17 | €0 | €342 | +€342 | |
| Other amounts payable | 178/9 | €0 | €342 | +€342 | |
| Amounts payable within one year | 42/48 | €8,003 | €2,372 | -€5,631 | -70.4% |
| Financial debts | 43 | €2,394 | - | -€2,394 | |
| Credit institutions | 430/8 | €2,394 | - | -€2,394 | |
| Trade debts | 44 | €5,468 | €2,342 | -€3,126 | -57.2% |
| Suppliers | 440/4 | €5,468 | €2,342 | -€3,126 | -57.2% |
| Taxes, remuneration and social security | 45 | €140 | €29 | -€111 | -79.1% |
| Taxes | 450/3 | €140 | €29 | -€111 | -79.1% |
| Turnover | 70 | - | €42,636 | +€42,636 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €40,227 | +€40,227 | |
| Remuneration, social security and pensions | 62 | - | €796 | +€796 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,172 | €1,176 | -€2,997 | -71.8% |
| Other operating charges | 640/8 | €306 | €35 | -€271 | -88.5% |
| Gross operating margin | 9900 | €5,706 | €2,410 | -€3,297 | -57.8% |
| Operating profit (loss) | 9901 | €1,229 | €403 | -€825 | -67.2% |
| Financial income | 75/76B | €574 | €19 | -€555 | -96.6% |
| Recurring financial income | 75 | €574 | €19 | -€555 | -96.6% |
| Financial charges | 65/66B | €261 | €428 | +€167 | +63.9% |
| Recurring financial charges | 65 | €261 | €428 | +€167 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | €1,542 | -€5 | -€1,547 | |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | €1,401 | -€5 | -€1,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,401 | -€5 | -€1,407 |
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 5 October 2026 via checked.be.