BETHIMMO: 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.
BETHIMMO
Largest movements
- Tangible fixed assets -€24,959
down €24,959 (-3.0%), from €825,601 to €800,642
of which Land and buildings: -€24,557
- Cash -€13,181
down €13,181 (-24.1%), from €54,706 to €41,525
mainly Debts after one year (-€43,852) and Investment in fixed assets (net) (-€10,159)
- Debts after one year -€43,852
down €43,852 (-5.4%), from €815,009 to €771,157
- Profit (loss) carried forward +€14,328
up €14,328 (+14.0%), from -€102,223 to -€87,895
- Gross operating margin -€39,257
down €39,257 (-36.7%), from €106,998 to €67,741
- Financial charges -€16,661
down €16,661 (-56.5%), from €29,493 to €12,832
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.
Cash bridge derived
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 | €883,308 | €845,623 | -€37,685 | -4.3% |
| Fixed assets | 21/28 | €825,601 | €800,642 | -€24,959 | -3.0% |
| Tangible fixed assets | 22/27 | €825,601 | €800,642 | -€24,959 | -3.0% |
| Land and buildings | 22 | €824,889 | €800,332 | -€24,557 | -3.0% |
| Plant, machinery and equipment | 23 | €712 | €310 | -€402 | -56.4% |
| Current assets | 29/58 | €57,707 | €44,981 | -€12,726 | -22.1% |
| Amounts receivable within one year | 40/41 | €1,186 | €1,315 | +€129 | +10.9% |
| Other amounts receivable | 41 | €1,186 | €1,315 | +€129 | +10.9% |
| Cash at bank and in hand | 54/58 | €54,706 | €41,525 | -€13,181 | -24.1% |
| Deferred charges and accrued income | 490/1 | €1,814 | €2,141 | +€327 | +18.0% |
| Total equity and liabilities | 10/49 | €883,308 | €845,623 | -€37,685 | -4.3% |
| Equity | 10/15 | -€77,223 | -€62,895 | +€14,328 | +18.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,223 | -€87,895 | +€14,328 | +14.0% |
| Amounts payable | 17/49 | €960,531 | €908,519 | -€52,013 | -5.4% |
| Amounts payable after more than one year | 17 | €815,009 | €771,157 | -€43,852 | -5.4% |
| Financial debts | 170/4 | €815,009 | €771,157 | -€43,852 | -5.4% |
| Amounts payable within one year | 42/48 | €142,168 | €137,362 | -€4,806 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €50,538 | €43,852 | -€6,685 | -13.2% |
| Trade debts | 44 | €3,176 | €4,496 | +€1,320 | +41.6% |
| Suppliers | 440/4 | €3,176 | €4,496 | +€1,320 | +41.6% |
| Other amounts payable | 47/48 | €88,454 | €89,014 | +€560 | +0.6% |
| Accrued charges and deferred income | 492/3 | €3,355 | - | -€3,355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,391 | €35,118 | -€274 | -0.8% |
| Other operating charges | 640/8 | €5,877 | €5,530 | -€346 | -5.9% |
| Gross operating margin | 9900 | €106,998 | €67,741 | -€39,257 | -36.7% |
| Operating profit (loss) | 9901 | €65,730 | €27,093 | -€38,637 | -58.8% |
| Financial income | 75/76B | €63 | €67 | +€4 | +6.0% |
| Recurring financial income | 75 | €63 | €67 | +€4 | +6.0% |
| Financial charges | 65/66B | €29,493 | €12,832 | -€16,661 | -56.5% |
| Recurring financial charges | 65 | €29,493 | €12,832 | -€16,661 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €36,299 | €14,328 | -€21,972 | -60.5% |
| Profit (loss) for the period | 9904 | €36,299 | €14,328 | -€21,972 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,299 | €14,328 | -€21,972 | -60.5% |
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 11 October 2026 via checked.be.