BeTecture: 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.
BeTecture
Largest movements
- Cash +€25,554
up €25,554 (+35.0%), from €73,084 to €98,637
mainly Net result for the year (+€25,089) and Depreciation (+€10,164)
- Tangible fixed assets -€8,677
down €8,677 (-55.8%), from €15,560 to €6,882
of which Furniture and vehicles: -€8,366
- Receivables within one year +€4,768
up €4,768 (+6.6%), from €71,711 to €76,479
of which Trade receivables: +€3,962
- Reserves +€25,089
up €25,089 (+16.0%), from €156,838 to €181,926
- Current portion of long-term debt -€2,555
down €2,555 (-100%), from €2,555 to €0
- Gross operating margin -€11,825
down €11,825 (-19.3%), from €61,214 to €49,389
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 | €162,857 | €185,595 | +€22,737 | +14.0% |
| Fixed assets | 21/28 | €15,560 | €6,882 | -€8,677 | -55.8% |
| Tangible fixed assets | 22/27 | €15,560 | €6,882 | -€8,677 | -55.8% |
| Plant, machinery and equipment | 23 | €827 | €515 | -€311 | -37.7% |
| Furniture and vehicles | 24 | €14,733 | €6,367 | -€8,366 | -56.8% |
| Current assets | 29/58 | €147,298 | €178,712 | +€31,415 | +21.3% |
| Amounts receivable within one year | 40/41 | €71,711 | €76,479 | +€4,768 | +6.6% |
| Trade receivables | 40 | €26,318 | €30,280 | +€3,962 | +15.1% |
| Other amounts receivable | 41 | €45,394 | €46,199 | +€806 | +1.8% |
| Cash at bank and in hand | 54/58 | €73,084 | €98,637 | +€25,554 | +35.0% |
| Deferred charges and accrued income | 490/1 | €2,503 | €3,596 | +€1,093 | +43.7% |
| Total equity and liabilities | 10/49 | €162,857 | €185,595 | +€22,737 | +14.0% |
| Equity | 10/15 | €156,938 | €182,026 | +€25,089 | +16.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €156,838 | €181,926 | +€25,089 | +16.0% |
| Distributable reserves | 133 | €156,838 | €181,926 | +€25,089 | +16.0% |
| Amounts payable | 17/49 | €5,920 | €3,568 | -€2,351 | -39.7% |
| Amounts payable within one year | 42/48 | €5,920 | €3,469 | -€2,451 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €2,555 | €0 | -€2,555 | -100% |
| Trade debts | 44 | €1,737 | €1,155 | -€582 | -33.5% |
| Suppliers | 440/4 | €1,737 | €1,155 | -€582 | -33.5% |
| Taxes, remuneration and social security | 45 | €1,628 | €2,313 | +€686 | +42.1% |
| Taxes | 450/3 | €1,628 | €2,313 | +€686 | +42.1% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,263 | €10,164 | -€99 | -1.0% |
| Other operating charges | 640/8 | €668 | €939 | +€271 | +40.5% |
| Non-recurring operating charges | 66A | - | €2,655 | +€2,655 | |
| Gross operating margin | 9900 | €61,214 | €49,389 | -€11,825 | -19.3% |
| Operating profit (loss) | 9901 | €50,284 | €35,631 | -€14,652 | -29.1% |
| Financial income | 75/76B | €341 | €653 | +€312 | +91.3% |
| Recurring financial income | 75 | €341 | €653 | +€312 | +91.3% |
| Financial charges | 65/66B | €119 | €441 | +€322 | +272% |
| Recurring financial charges | 65 | €119 | €441 | +€322 | +272% |
| Profit (loss) for the period before taxes | 9903 | €50,506 | €35,843 | -€14,663 | -29.0% |
| Income taxes | 67/77 | €11,282 | €10,754 | -€527 | -4.7% |
| Profit (loss) for the period | 9904 | €39,224 | €25,089 | -€14,135 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,224 | €25,089 | -€14,135 | -36.0% |
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 16 October 2026 via checked.be.