BETES: 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.
BETES
Largest movements
- Tangible fixed assets -€3,185
down €3,185 (-86.1%), from €3,700 to €515
of which Furniture and vehicles: -€2,882
- Receivables within one year -€1,856
down €1,856 (-2.5%), from €74,621 to €72,765
of which Trade receivables: -€4,915
- Tax, wage and social debts -€9,526
down €9,526 (-67.4%), from €14,124 to €4,598
- Trade debts -€7,977
down €7,977 (-10.3%), from €77,121 to €69,144
- Profit (loss) carried forward +€6,164
up €6,164 (+8.5%), from -€72,843 to -€66,679
- Other debts +€5,915
up €5,915 (+15.0%), from €39,351 to €45,266
- Gross operating margin +€22,352
up €22,352, from -€10,852 to €11,500
- Taxes +€2,177
new in 2023: €2,177
- Depreciation +€926
up €926 (+59.9%), from €1,546 to €2,472
- Other operating charges +€505
up €505 (+451%), from €112 to €617
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,793 | €73,370 | -€5,423 | -6.9% |
| Fixed assets | 21/28 | €3,700 | €515 | -€3,185 | -86.1% |
| Tangible fixed assets | 22/27 | €3,700 | €515 | -€3,185 | -86.1% |
| Plant, machinery and equipment | 23 | €818 | €515 | -€303 | -37.0% |
| Furniture and vehicles | 24 | €2,882 | - | -€2,882 | |
| Current assets | 29/58 | €75,093 | €72,855 | -€2,238 | -3.0% |
| Amounts receivable within one year | 40/41 | €74,621 | €72,765 | -€1,856 | -2.5% |
| Trade receivables | 40 | €74,621 | €69,706 | -€4,915 | -6.6% |
| Other amounts receivable | 41 | - | €3,059 | +€3,059 | |
| Cash at bank and in hand | 54/58 | €472 | €89 | -€383 | -81.1% |
| Total equity and liabilities | 10/49 | €78,793 | €73,370 | -€5,423 | -6.9% |
| Equity | 10/15 | -€52,383 | -€46,219 | +€6,164 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,843 | -€66,679 | +€6,164 | +8.5% |
| Amounts payable | 17/49 | €131,176 | €119,589 | -€11,587 | -8.8% |
| Amounts payable within one year | 42/48 | €131,176 | €119,589 | -€11,587 | -8.8% |
| Trade debts | 44 | €77,121 | €69,144 | -€7,977 | -10.3% |
| Suppliers | 440/4 | €77,121 | €69,144 | -€7,977 | -10.3% |
| Advances received on contracts in progress | 46 | €580 | €580 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,124 | €4,598 | -€9,526 | -67.4% |
| Taxes | 450/3 | €14,124 | €4,598 | -€9,526 | -67.4% |
| Other amounts payable | 47/48 | €39,351 | €45,266 | +€5,915 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,546 | €2,472 | +€926 | +59.9% |
| Other operating charges | 640/8 | €112 | €617 | +€505 | +451% |
| Gross operating margin | 9900 | -€10,852 | €11,500 | +€22,352 | |
| Operating profit (loss) | 9901 | -€12,510 | €8,411 | +€20,921 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €78 | €70 | -€8 | -10.9% |
| Recurring financial charges | 65 | €78 | €50 | -€28 | -36.5% |
| Non-recurring financial charges | 66B | - | €20 | +€20 | |
| Profit (loss) for the period before taxes | 9903 | -€12,586 | €8,341 | +€20,927 | |
| Income taxes | 67/77 | - | €2,177 | +€2,177 | |
| Profit (loss) for the period | 9904 | -€12,586 | €6,165 | +€18,751 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,586 | €6,165 | +€18,751 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.