BETAPRO: 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.
BETAPRO
Largest movements
- Receivables within one year -€8,609
down €8,609 (-7.9%), from €109,101 to €100,493
of which Trade receivables: -€5,939
- Trade debts -€34,687
down €34,687 (-87.4%), from €39,710 to €5,023
- Profit (loss) carried forward +€22,047
up €22,047 (+45.4%), from €48,561 to €70,608
- Current portion of long-term debt -€11,126
no longer reported in 2025 (was €11,126)
- Tax, wage and social debts +€8,266
up €8,266 (+53.0%), from €15,592 to €23,857
of which Taxes: +€13,266
- Other debts +€6,474
up €6,474 (+344%), from €1,883 to €8,356
- Gross operating margin +€18,406
up €18,406 (+102%), from €18,079 to €36,486
- Taxes +€4,050
up €4,050 (+98.4%), from €4,115 to €8,166
- Financial charges +€666
up €666 (+189%), from €353 to €1,019
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 | €121,871 | €112,845 | -€9,026 | -7.4% |
| Fixed assets | 21/28 | €11,987 | €12,345 | +€358 | +3.0% |
| Tangible fixed assets | 22/27 | €11,987 | €12,345 | +€358 | +3.0% |
| Furniture and vehicles | 24 | €11,987 | €12,345 | +€358 | +3.0% |
| Current assets | 29/58 | €109,884 | €100,500 | -€9,384 | -8.5% |
| Amounts receivable within one year | 40/41 | €109,101 | €100,493 | -€8,609 | -7.9% |
| Trade receivables | 40 | €106,058 | €100,118 | -€5,939 | -5.6% |
| Other amounts receivable | 41 | €3,044 | €374 | -€2,669 | -87.7% |
| Cash at bank and in hand | 54/58 | €782 | €7 | -€775 | -99.1% |
| Total equity and liabilities | 10/49 | €121,871 | €112,845 | -€9,026 | -7.4% |
| Equity | 10/15 | €53,561 | €75,608 | +€22,047 | +41.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,561 | €70,608 | +€22,047 | +45.4% |
| Amounts payable | 17/49 | €68,310 | €37,237 | -€31,073 | -45.5% |
| Amounts payable within one year | 42/48 | €68,310 | €37,237 | -€31,073 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | €11,126 | - | -€11,126 | |
| Trade debts | 44 | €39,710 | €5,023 | -€34,687 | -87.4% |
| Suppliers | 440/4 | €39,710 | €5,023 | -€34,687 | -87.4% |
| Taxes, remuneration and social security | 45 | €15,592 | €23,857 | +€8,266 | +53.0% |
| Taxes | 450/3 | €10,408 | €23,674 | +€13,266 | +127% |
| Remuneration and social security | 454/9 | €5,184 | €184 | -€5,000 | -96.5% |
| Other amounts payable | 47/48 | €1,883 | €8,356 | +€6,474 | +344% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,743 | €4,984 | +€241 | +5.1% |
| Other operating charges | 640/8 | €441 | €272 | -€169 | -38.3% |
| Gross operating margin | 9900 | €18,079 | €36,486 | +€18,406 | +102% |
| Operating profit (loss) | 9901 | €12,896 | €31,230 | +€18,334 | +142% |
| Financial income | 75/76B | €1 | €2 | +€1 | +83.6% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +83.6% |
| Financial charges | 65/66B | €353 | €1,019 | +€666 | +189% |
| Recurring financial charges | 65 | €353 | €1,019 | +€666 | +189% |
| Profit (loss) for the period before taxes | 9903 | €12,544 | €30,213 | +€17,669 | +141% |
| Income taxes | 67/77 | €4,115 | €8,166 | +€4,050 | +98.4% |
| Profit (loss) for the period | 9904 | €8,429 | €22,047 | +€13,618 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €8,429 | €22,047 | +€13,618 | +162% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.