BETA Systems Software: 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 Software
Largest movements
- Receivables within one year +€151,478
up €151,478 (+13.9%), from €1.1m to €1.2m
of which Other amounts receivable: +€131,237
- Intangible fixed assets -€33,748
down €33,748 (-33.3%), from €101,244 to €67,496
- Accrued charges and deferred income +€81,715
up €81,715 (+17.5%), from €466,722 to €548,437
- Profit (loss) carried forward +€64,548
up €64,548 (+10.0%), from €645,738 to €710,286
- Tax, wage and social debts -€46,747
down €46,747 (-61.1%), from €76,470 to €29,723
of which Taxes: -€46,806
- Gross operating margin -€291,373
down €291,373 (-63.2%), from €460,775 to €169,402
- Taxes -€75,859
down €75,859 (-74.7%), from €101,593 to €25,734
- Financial charges -€6,232
down €6,232 (-89.2%), from €6,985 to €753
- Financial income -€4,994
down €4,994 (-20.5%), from €24,367 to €19,373
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 | €1,244,771 | €1,343,664 | +€98,893 | +7.9% |
| Fixed assets | 21/28 | €106,936 | €73,218 | -€33,718 | -31.5% |
| Intangible fixed assets | 21 | €101,244 | €67,496 | -€33,748 | -33.3% |
| Financial fixed assets | 28 | €5,692 | €5,722 | +€30 | +0.5% |
| Current assets | 29/58 | €1,137,835 | €1,270,446 | +€132,611 | +11.7% |
| Amounts receivable within one year | 40/41 | €1,093,698 | €1,245,176 | +€151,478 | +13.9% |
| Trade receivables | 40 | €113,851 | €134,092 | +€20,241 | +17.8% |
| Other amounts receivable | 41 | €979,847 | €1,111,084 | +€131,237 | +13.4% |
| Cash at bank and in hand | 54/58 | €10,326 | €2,491 | -€7,835 | -75.9% |
| Deferred charges and accrued income | 490/1 | €33,811 | €22,779 | -€11,032 | -32.6% |
| Total equity and liabilities | 10/49 | €1,244,771 | €1,343,664 | +€98,893 | +7.9% |
| Equity | 10/15 | €700,346 | €764,894 | +€64,548 | +9.2% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €5,029 | €5,029 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,029 | €5,029 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,029 | €5,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | €645,738 | €710,286 | +€64,548 | +10.0% |
| Amounts payable | 17/49 | €544,425 | €578,770 | +€34,345 | +6.3% |
| Amounts payable within one year | 42/48 | €77,703 | €30,333 | -€47,370 | -61.0% |
| Trade debts | 44 | €1,233 | €343 | -€890 | -72.2% |
| Suppliers | 440/4 | €1,233 | €343 | -€890 | -72.2% |
| Taxes, remuneration and social security | 45 | €76,470 | €29,723 | -€46,747 | -61.1% |
| Taxes | 450/3 | €71,372 | €24,566 | -€46,806 | -65.6% |
| Remuneration and social security | 454/9 | €5,098 | €5,157 | +€59 | +1.2% |
| Other amounts payable | 47/48 | - | €267 | +€267 | |
| Accrued charges and deferred income | 492/3 | €466,722 | €548,437 | +€81,715 | +17.5% |
| Remuneration, social security and pensions | 62 | €59,838 | €62,982 | +€3,144 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,748 | €33,748 | = | 0.0% |
| Other operating charges | 640/8 | €1,042 | €1,010 | -€32 | -3.1% |
| Gross operating margin | 9900 | €460,775 | €169,402 | -€291,373 | -63.2% |
| Operating profit (loss) | 9901 | €366,147 | €71,662 | -€294,485 | -80.4% |
| Financial income | 75/76B | €24,367 | €19,373 | -€4,994 | -20.5% |
| Recurring financial income | 75 | €24,367 | €19,373 | -€4,994 | -20.5% |
| Financial charges | 65/66B | €6,985 | €753 | -€6,232 | -89.2% |
| Recurring financial charges | 65 | €6,985 | €753 | -€6,232 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €383,529 | €90,282 | -€293,247 | -76.5% |
| Income taxes | 67/77 | €101,593 | €25,734 | -€75,859 | -74.7% |
| Profit (loss) for the period | 9904 | €281,936 | €64,548 | -€217,388 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €281,936 | €64,548 | -€217,388 | -77.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.