Betaset: 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.
Betaset
Largest movements
- Deferred charges and accrued income -€17,585
down €17,585 (-94.3%), from €18,646 to €1,062
- Current investments +€7,000
new in 2025: €7,000
- Cash +€6,823
up €6,823 (+142%), from €4,800 to €11,623
mainly Deferred charges and accrued income (+€17,585) and Net result for the year (+€7,179)
- Tangible fixed assets +€6,008
new in 2025: €6,008
of which Plant, machinery and equipment: +€3,826
- Profit (loss) carried forward +€7,179
up €7,179 (+36.3%), from €19,774 to €26,954
- Trade debts -€3,190
down €3,190 (-99.5%), from €3,207 to €17
- Tax, wage and social debts -€1,668
down €1,668 (-88.5%), from €1,884 to €217
- Staff costs -€22,804
down €22,804 (-100.0%), from €22,808 to €4
- Gross operating margin -€16,797
down €16,797 (-63.4%), from €26,513 to €9,716
- Turnover -€3,881
down €3,881 (-17.9%), from €21,680 to €17,799
- Purchases and services -€2,029
down €2,029 (-4.7%), from €43,600 to €41,571
- Depreciation +€2,009
up €2,009 (+447%), from €449 to €2,458
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 | €25,326 | €27,647 | +€2,322 | +9.2% |
| Fixed assets | 21/28 | €68 | €6,034 | +€5,967 | +8,840% |
| Tangible fixed assets | 22/27 | - | €6,008 | +€6,008 | |
| Plant, machinery and equipment | 23 | - | €3,826 | +€3,826 | |
| Furniture and vehicles | 24 | - | €2,182 | +€2,182 | |
| Financial fixed assets | 28 | €68 | €27 | -€41 | -60.3% |
| Current assets | 29/58 | €25,258 | €21,613 | -€3,645 | -14.4% |
| Amounts receivable within one year | 40/41 | €1,812 | €1,929 | +€117 | +6.4% |
| Trade receivables | 40 | €702 | €1,455 | +€753 | +107% |
| Other amounts receivable | 41 | €1,110 | €474 | -€636 | -57.3% |
| Current investments | 50/53 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €4,800 | €11,623 | +€6,823 | +142% |
| Deferred charges and accrued income | 490/1 | €18,646 | €1,062 | -€17,585 | -94.3% |
| Total equity and liabilities | 10/49 | €25,326 | €27,647 | +€2,322 | +9.2% |
| Equity | 10/15 | €20,234 | €27,414 | +€7,179 | +35.5% |
| Contributions | 10/11 | €460 | €460 | = | 0.0% |
| Capital | 10 | €460 | €460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,774 | €26,954 | +€7,179 | +36.3% |
| Amounts payable | 17/49 | €5,091 | €234 | -€4,858 | -95.4% |
| Amounts payable within one year | 42/48 | €5,091 | €234 | -€4,858 | -95.4% |
| Trade debts | 44 | €3,207 | €17 | -€3,190 | -99.5% |
| Suppliers | 440/4 | €3,207 | €17 | -€3,190 | -99.5% |
| Taxes, remuneration and social security | 45 | €1,884 | €217 | -€1,668 | -88.5% |
| Taxes | 450/3 | €1,884 | €217 | -€1,668 | -88.5% |
| Turnover | 70 | €21,680 | €17,799 | -€3,881 | -17.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,600 | €41,571 | -€2,029 | -4.7% |
| Remuneration, social security and pensions | 62 | €22,808 | €4 | -€22,804 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €449 | €2,458 | +€2,009 | +447% |
| Gross operating margin | 9900 | €26,513 | €9,716 | -€16,797 | -63.4% |
| Operating profit (loss) | 9901 | €3,256 | €7,254 | +€3,998 | +123% |
| Financial income | 75/76B | €30 | €18 | -€12 | -40.1% |
| Recurring financial income | 75 | €30 | €18 | -€12 | -40.1% |
| Financial charges | 65/66B | €223 | €93 | -€131 | -58.6% |
| Recurring financial charges | 65 | €223 | €93 | -€131 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €3,062 | €7,179 | +€4,117 | +134% |
| Profit (loss) for the period | 9904 | €3,062 | €7,179 | +€4,117 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €3,062 | €7,179 | +€4,117 | +134% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.