BETAMEDICS: 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.
BETAMEDICS
Largest movements
- Current investments -€70,000
down €70,000 (-21.9%), from €320,000 to €250,000
- Receivables within one year +€67,012
up €67,012 (+148%), from €45,328 to €112,340
of which Other amounts receivable: +€65,896
- Cash -€61,285
down €61,285 (-45.9%), from €133,647 to €72,362
mainly Receivables within one year (-€67,012) and Investment in fixed assets (net) (-€58,877)
- Debts after one year -€46,448
down €46,448 (-8.5%), from €547,860 to €501,412
- Profit (loss) carried forward -€17,276
down €17,276 (-14.0%), from €123,436 to €106,161
- Gross operating margin +€113,188
up €113,188, from -€17,139 to €96,049
- Staff costs +€11,646
up €11,646 (+35.2%), from €33,043 to €44,688
- Financial income -€9,570
down €9,570 (-50.4%), from €19,002 to €9,431
- Financial charges -€2,772
down €2,772 (-17.7%), from €15,623 to €12,851
- Depreciation -€1,735
down €1,735 (-2.8%), from €61,009 to €59,274
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 | €1,682,809 | €1,629,482 | -€53,327 | -3.2% |
| Fixed assets | 21/28 | €1,180,143 | €1,179,747 | -€397 | 0.0% |
| Tangible fixed assets | 22/27 | €1,180,143 | €1,179,747 | -€397 | 0.0% |
| Land and buildings | 22 | €1,103,256 | €1,067,826 | -€35,431 | -3.2% |
| Plant, machinery and equipment | 23 | €7,156 | €9,227 | +€2,071 | +28.9% |
| Furniture and vehicles | 24 | €17,383 | €65,437 | +€48,054 | +276% |
| Leasing and similar rights | 25 | €52,348 | €37,257 | -€15,091 | -28.8% |
| Current assets | 29/58 | €502,666 | €449,736 | -€52,930 | -10.5% |
| Amounts receivable within one year | 40/41 | €45,328 | €112,340 | +€67,012 | +148% |
| Trade receivables | 40 | €25,169 | €26,285 | +€1,116 | +4.4% |
| Other amounts receivable | 41 | €20,159 | €86,055 | +€65,896 | +327% |
| Current investments | 50/53 | €320,000 | €250,000 | -€70,000 | -21.9% |
| Cash at bank and in hand | 54/58 | €133,647 | €72,362 | -€61,285 | -45.9% |
| Deferred charges and accrued income | 490/1 | €3,691 | €15,034 | +€11,342 | +307% |
| Total equity and liabilities | 10/49 | €1,682,809 | €1,629,482 | -€53,327 | -3.2% |
| Equity | 10/15 | €1,021,659 | €1,004,383 | -€17,276 | -1.7% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €148,222 | €148,222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48,222 | €48,222 | = | 0.0% |
| Legal reserve | 130 | €48,222 | €48,222 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,436 | €106,161 | -€17,276 | -14.0% |
| Amounts payable | 17/49 | €661,151 | €625,099 | -€36,051 | -5.5% |
| Amounts payable after more than one year | 17 | €547,860 | €501,412 | -€46,448 | -8.5% |
| Financial debts | 170/4 | €547,860 | €501,412 | -€46,448 | -8.5% |
| Amounts payable within one year | 42/48 | €113,291 | €123,687 | +€10,397 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €70,782 | €84,547 | +€13,766 | +19.4% |
| Trade debts | 44 | €32,764 | €24,321 | -€8,443 | -25.8% |
| Suppliers | 440/4 | €32,764 | €24,321 | -€8,443 | -25.8% |
| Taxes, remuneration and social security | 45 | €9,744 | €14,818 | +€5,074 | +52.1% |
| Taxes | 450/3 | €3,630 | €6,171 | +€2,541 | +70.0% |
| Remuneration and social security | 454/9 | €6,114 | €8,648 | +€2,534 | +41.4% |
| Non-recurring operating income | 76A | - | €9,000 | +€9,000 | |
| Remuneration, social security and pensions | 62 | €33,043 | €44,688 | +€11,646 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,009 | €59,274 | -€1,735 | -2.8% |
| Other operating charges | 640/8 | €5,399 | €5,396 | -€4 | -0.1% |
| Gross operating margin | 9900 | -€17,139 | €96,049 | +€113,188 | |
| Operating profit (loss) | 9901 | -€116,589 | -€13,309 | +€103,280 | +88.6% |
| Financial income | 75/76B | €19,002 | €9,431 | -€9,570 | -50.4% |
| Recurring financial income | 75 | €19,002 | €9,431 | -€9,570 | -50.4% |
| Financial charges | 65/66B | €15,623 | €12,851 | -€2,772 | -17.7% |
| Recurring financial charges | 65 | €15,623 | €12,851 | -€2,772 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€113,211 | -€16,729 | +€96,482 | +85.2% |
| Income taxes | 67/77 | €564 | €547 | -€17 | -3.1% |
| Profit (loss) for the period | 9904 | -€113,775 | -€17,276 | +€96,499 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€113,775 | -€17,276 | +€96,499 | +84.8% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.