BETA-TECH: 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.
What changed
BETA-TECH
NACE 70.100, Activities of head offices
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€17,292
2024 · -€2,237-€15,056
Equity
€1.2m
2024 · €1.2m-€17,292
Cash
€0
2024 · €0
Balance sheet total
€4.0m
2024 · €3.5m+€471,686
Largest movements
Assets
- Financial fixed assets +€458,047
up €458,047 (+42.4%), from €1.1m to €1.5m
- Receivables within one year +€129,183
up €129,183 (+51.3%), from €251,586 to €380,769
of which Trade receivables: +€140,391
- Tangible fixed assets -€95,014
down €95,014 (-4.5%), from €2.1m to €2.0m
of which Land and buildings: -€419,377
Equity and liabilities
- Other debts +€210,415
up €210,415 (+32.5%), from €648,244 to €858,659
- Debts after one year +€181,622
up €181,622 (+21.3%), from €854,438 to €1.0m
- Advances received +€116,982
up €116,982 (+4991.0%), from €2,344 to €119,326
Income statement
- Taxes +€24,380
new in 2025: €24,380
- Financial charges -€18,708
down €18,708 (-31.7%), from €59,060 to €40,352
- Gross operating margin -€9,908
down €9,908 (-10.1%), from €98,042 to €88,134
- Depreciation -€4,836
down €4,836 (-11.8%), from €40,971 to €36,135
- Other operating charges +€3,861
up €3,861 (+102.5%), from €3,766 to €7,627
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.
Result 2024
-€2,237
Gross operating margin
-€9,908
Depreciation
+€4,836
Other operating charges
-€3,861
Financial charges
+€18,708
Taxes
-€24,380
Deferred taxes and other
-€450
Result 2025
-€17,292
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.
From operations
+€205,477
Investment
-€399,167
Financing
+€193,690
Cash 2024
€0
From operations (derived)
+€205,477
Net result for the year
-€17,292
Depreciation
+€36,135
Stocks and contracts
+€3,572
Receivables within one year
-€129,183
Deferred charges and accrued income
+€16,957
Provisions
-€3,068
Trade debts
-€34,571
Advances received
+€116,982
Other debts
+€210,415
Accrued charges and deferred income
+€5,531
Investment (derived)
-€399,167
Investment in fixed assets (net)
-€399,167
Financing
+€193,690
Debts after one year
+€181,622
Current portion of long-term debt
+€20,982
Short-term financial debts
-€8,913
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,507,301 | €3,978,988 | +€471,686 | +13.4% |
| Fixed assets | 21/28 | €3,190,505 | €3,553,537 | +€363,032 | +11.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,110,974 | €2,015,960 | -€95,014 | -4.5% |
| Land and buildings | 22 | €1,321,519 | €902,142 | -€419,377 | -31.7% |
| Plant, machinery and equipment | 23 | €9,968 | €7,036 | -€2,932 | -29.4% |
| Furniture and vehicles | 24 | €40,049 | €35,257 | -€4,793 | -12.0% |
| Assets under construction and advance payments | 27 | €739,438 | €1,071,525 | +€332,087 | +44.9% |
| Financial fixed assets | 28 | €1,079,531 | €1,537,577 | +€458,047 | +42.4% |
| Current assets | 29/58 | €316,797 | €425,451 | +€108,654 | +34.3% |
| Stocks and contracts in progress | 3 | €34,856 | €31,284 | -€3,572 | -10.2% |
| Stocks | 30/36 | €19,752 | €31,284 | +€11,533 | +58.4% |
| Contracts in progress | 37 | €15,104 | - | -€15,104 | |
| Amounts receivable within one year | 40/41 | €251,586 | €380,769 | +€129,183 | +51.3% |
| Trade receivables | 40 | €240,379 | €380,769 | +€140,391 | +58.4% |
| Other amounts receivable | 41 | €11,208 | €0 | -€11,208 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €30,354 | €13,397 | -€16,957 | -55.9% |
| Total equity and liabilities | 10/49 | €3,507,301 | €3,978,988 | +€471,686 | +13.4% |
| Equity | 10/15 | €1,246,091 | €1,228,798 | -€17,292 | -1.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €467,893 | €467,893 | = | 0.0% |
| Reserves | 13 | €434,482 | €425,277 | -€9,205 | -2.1% |
| Tax-exempt reserves | 132 | €268,292 | €259,086 | -€9,205 | -3.4% |
| Distributable reserves | 133 | €166,191 | €166,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €281,715 | €273,628 | -€8,087 | -2.9% |
| Provisions and deferred taxes | 16 | €79,075 | €76,006 | -€3,068 | -3.9% |
| Deferred taxes | 168 | €79,075 | €76,006 | -€3,068 | -3.9% |
| Amounts payable | 17/49 | €2,182,136 | €2,674,183 | +€492,047 | +22.5% |
| Amounts payable after more than one year | 17 | €854,438 | €1,036,060 | +€181,622 | +21.3% |
| Financial debts | 170/4 | €854,438 | €1,036,060 | +€181,622 | +21.3% |
| Amounts payable within one year | 42/48 | €1,325,941 | €1,630,835 | +€304,894 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €67,031 | €88,013 | +€20,982 | +31.3% |
| Financial debts | 43 | €525,284 | €516,370 | -€8,913 | -1.7% |
| Credit institutions | 430/8 | €525,284 | €516,370 | -€8,913 | -1.7% |
| Trade debts | 44 | €83,038 | €48,467 | -€34,571 | -41.6% |
| Suppliers | 440/4 | €83,038 | €48,467 | -€34,571 | -41.6% |
| Advances received on contracts in progress | 46 | €2,344 | €119,326 | +€116,982 | +4991.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €648,244 | €858,659 | +€210,415 | +32.5% |
| Accrued charges and deferred income | 492/3 | €1,757 | €7,288 | +€5,531 | +314.8% |
| Non-recurring operating income | 76A | €36,976 | €48,707 | +€11,731 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,971 | €36,135 | -€4,836 | -11.8% |
| Other operating charges | 640/8 | €3,766 | €7,627 | +€3,861 | +102.5% |
| Gross operating margin | 9900 | €98,042 | €88,134 | -€9,908 | -10.1% |
| Operating profit (loss) | 9901 | €53,305 | €44,371 | -€8,934 | -16.8% |
| Financial charges | 65/66B | €59,060 | €40,352 | -€18,708 | -31.7% |
| Recurring financial charges | 65 | €59,060 | €40,352 | -€18,708 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,755 | €4,019 | +€9,774 | |
| Transfer from deferred taxes | 780 | €3,518 | €3,068 | -€450 | -12.8% |
| Income taxes | 67/77 | - | €24,380 | +€24,380 | |
| Profit (loss) for the period | 9904 | -€2,237 | -€17,292 | -€15,056 | -673.1% |
| Transfer from tax-exempt reserves | 789 | €10,555 | €9,205 | -€1,350 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,318 | -€8,087 | -€16,405 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.