BETHELIGHT: 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.
BETHELIGHT
Largest movements
- Receivables within one year +€16,275
up €16,275 (+312%), from €5,210 to €21,485
of which Trade receivables: +€21,485
- Cash -€9,075
no longer reported in 2025 (was €9,075)
mainly Receivables within one year (-€16,275) and Trade debts (-€10,118)
- Trade debts -€10,118
down €10,118 (-46.0%), from €22,015 to €11,897
- Short-term financial debts +€5,185
new in 2025: €5,185
- Profit (loss) carried forward +€4,393
up €4,393, from -€4,315 to €78
- Reserves +€3,000
up €3,000 (+60.0%), from €5,000 to €8,000
- Tax, wage and social debts +€2,350
up €2,350 (+82.5%), from €2,850 to €5,200
- Gross operating margin +€12,906
up €12,906, from -€3,292 to €9,614
- Other operating charges -€1,167
down €1,167 (-60.2%), from €1,940 to €773
- Taxes +€1,060
new in 2025: €1,060
- Financial income -€306
down €306 (-93.9%), from €326 to €20
- Financial charges +€118
up €118 (+140%), from €84 to €202
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 | €31,750 | €38,744 | +€6,994 | +22.0% |
| Fixed assets | 21/28 | €17,465 | €17,259 | -€206 | -1.2% |
| Tangible fixed assets | 22/27 | €550 | €344 | -€206 | -37.5% |
| Furniture and vehicles | 24 | €550 | €344 | -€206 | -37.5% |
| Financial fixed assets | 28 | €16,915 | €16,915 | = | 0.0% |
| Current assets | 29/58 | €14,285 | €21,485 | +€7,200 | +50.4% |
| Amounts receivable within one year | 40/41 | €5,210 | €21,485 | +€16,275 | +312% |
| Trade receivables | 40 | - | €21,485 | +€21,485 | |
| Other amounts receivable | 41 | €5,210 | - | -€5,210 | |
| Cash at bank and in hand | 54/58 | €9,075 | - | -€9,075 | |
| Total equity and liabilities | 10/49 | €31,750 | €38,744 | +€6,994 | +22.0% |
| Equity | 10/15 | €6,885 | €14,278 | +€7,393 | +107% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Distributable reserves | 133 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Profit (loss) carried forward | 14 | -€4,315 | €78 | +€4,393 | |
| Amounts payable | 17/49 | €24,865 | €24,466 | -€399 | -1.6% |
| Amounts payable within one year | 42/48 | €24,865 | €24,466 | -€399 | -1.6% |
| Financial debts | 43 | - | €5,185 | +€5,185 | |
| Credit institutions | 430/8 | - | €5,185 | +€5,185 | |
| Trade debts | 44 | €22,015 | €11,897 | -€10,118 | -46.0% |
| Suppliers | 440/4 | €22,015 | €11,897 | -€10,118 | -46.0% |
| Taxes, remuneration and social security | 45 | €2,850 | €5,200 | +€2,350 | +82.5% |
| Taxes | 450/3 | €2,850 | €5,200 | +€2,350 | +82.5% |
| Other amounts payable | 47/48 | - | €2,184 | +€2,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €206 | = | 0.0% |
| Other operating charges | 640/8 | €1,940 | €773 | -€1,167 | -60.2% |
| Gross operating margin | 9900 | -€3,292 | €9,614 | +€12,906 | |
| Operating profit (loss) | 9901 | -€5,438 | €8,635 | +€14,073 | |
| Financial income | 75/76B | €326 | €20 | -€306 | -93.9% |
| Recurring financial income | 75 | €326 | €20 | -€306 | -93.9% |
| Financial charges | 65/66B | €84 | €202 | +€118 | +140% |
| Recurring financial charges | 65 | €84 | €202 | +€118 | +140% |
| Profit (loss) for the period before taxes | 9903 | -€5,196 | €8,453 | +€13,649 | |
| Income taxes | 67/77 | - | €1,060 | +€1,060 | |
| Profit (loss) for the period | 9904 | -€5,196 | €7,393 | +€12,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,196 | €7,393 | +€12,589 |
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 26 October 2026 via checked.be.