BETABO: 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.
BETABO
Largest movements
- Tangible fixed assets +€98,296
up €98,296 (+864%), from €11,371 to €109,666
of which Land and buildings: +€107,500
- Receivables within one year -€46,889
down €46,889 (-78.2%), from €59,992 to €13,103
of which Trade receivables: -€40,486
- Stocks and contracts +€10,000
new in 2025: €10,000
- Cash +€1,825
up €1,825 (+74.3%), from €2,455 to €4,280
mainly Debts after one year (+€105,000) and Receivables within one year (+€46,889)
- Debts after one year +€105,000
new in 2025: €105,000
- Profit (loss) carried forward -€48,833
new in 2025: -€48,833
- Short-term financial debts +€25,000
new in 2025: €25,000
- Trade debts -€15,103
down €15,103 (-74.9%), from €20,164 to €5,061
- Other debts -€2,557
down €2,557 (-15.7%), from €16,335 to €13,778
- Gross operating margin -€43,836
down €43,836, from €37,083 to -€6,752
- Other operating charges +€26,500
up €26,500 (+845%), from €3,135 to €29,636
- Depreciation -€7,090
down €7,090 (-38.0%), from €18,663 to €11,573
- Taxes -€2,425
no longer reported in 2025 (was €2,425)
- Financial charges +€381
up €381 (+74.3%), from €513 to €894
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 | €78,086 | €139,312 | +€61,227 | +78.4% |
| Fixed assets | 21/28 | €14,820 | €111,929 | +€97,109 | +655% |
| Intangible fixed assets | 21 | €3,449 | €2,262 | -€1,187 | -34.4% |
| Tangible fixed assets | 22/27 | €11,371 | €109,666 | +€98,296 | +864% |
| Land and buildings | 22 | - | €107,500 | +€107,500 | |
| Plant, machinery and equipment | 23 | €9,611 | - | -€9,611 | |
| Furniture and vehicles | 24 | €1,760 | €2,166 | +€407 | +23.1% |
| Current assets | 29/58 | €63,266 | €27,383 | -€35,882 | -56.7% |
| Stocks and contracts in progress | 3 | - | €10,000 | +€10,000 | |
| Stocks | 30/36 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €59,992 | €13,103 | -€46,889 | -78.2% |
| Trade receivables | 40 | €50,765 | €10,279 | -€40,486 | -79.8% |
| Other amounts receivable | 41 | €9,227 | €2,824 | -€6,403 | -69.4% |
| Cash at bank and in hand | 54/58 | €2,455 | €4,280 | +€1,825 | +74.3% |
| Deferred charges and accrued income | 490/1 | €818 | - | -€818 | |
| Total equity and liabilities | 10/49 | €78,086 | €139,312 | +€61,227 | +78.4% |
| Equity | 10/15 | €39,306 | -€9,527 | -€48,833 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,306 | €36,306 | = | 0.0% |
| Distributable reserves | 133 | €36,306 | €36,306 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€48,833 | -€48,833 | |
| Amounts payable | 17/49 | €38,780 | €148,839 | +€110,059 | +284% |
| Amounts payable after more than one year | 17 | - | €105,000 | +€105,000 | |
| Financial debts | 170/4 | - | €105,000 | +€105,000 | |
| Amounts payable within one year | 42/48 | €38,780 | €43,839 | +€5,059 | +13.0% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €20,164 | €5,061 | -€15,103 | -74.9% |
| Suppliers | 440/4 | €20,164 | €5,061 | -€15,103 | -74.9% |
| Taxes, remuneration and social security | 45 | €2,280 | - | -€2,280 | |
| Taxes | 450/3 | €2,280 | - | -€2,280 | |
| Other amounts payable | 47/48 | €16,335 | €13,778 | -€2,557 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,663 | €11,573 | -€7,090 | -38.0% |
| Other operating charges | 640/8 | €3,135 | €29,636 | +€26,500 | +845% |
| Non-recurring operating charges | 66A | €7,000 | - | -€7,000 | |
| Gross operating margin | 9900 | €37,083 | -€6,752 | -€43,836 | |
| Operating profit (loss) | 9901 | €8,285 | -€47,960 | -€56,246 | |
| Financial income | 75/76B | €1 | €22 | +€21 | +3,280% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +3,280% |
| Financial charges | 65/66B | €513 | €894 | +€381 | +74.3% |
| Recurring financial charges | 65 | €513 | €894 | +€381 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €7,773 | -€48,833 | -€56,605 | |
| Income taxes | 67/77 | €2,425 | - | -€2,425 | |
| Profit (loss) for the period | 9904 | €5,348 | -€48,833 | -€54,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,348 | -€48,833 | -€54,180 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.