Bethsabee: what changed
Two fiscal 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.
Bethsabee
Largest movements
- Receivables within one year +€23,525
up €23,525 (+7.3%), from €322,675 to €346,200
- Tangible fixed assets -€22,291
down €22,291 (-5.1%), from €437,790 to €415,499
- Cash +€8,167
up €8,167 (+7477.4%), from €109 to €8,276
mainly Net result for the year (+€41,319) and Depreciation (+€22,291)
- Reserves +€28,819
up €28,819 (+37.2%), from €77,381 to €106,200
- Other debts -€22,036
down €22,036 (-63.8%), from €34,536 to €12,500
- Tax, wage and social debts +€10,558
up €10,558 (+185.6%), from €5,688 to €16,246
- Accrued charges and deferred income -€7,984
down €7,984 (-86.0%), from €9,284 to €1,300
- Financial charges -€7,227
down €7,227 (-90.8%), from €7,959 to €731
- Gross operating margin -€4,279
down €4,279 (-5.5%), from €78,375 to €74,096
- Depreciation -€1,924
down €1,924 (-7.9%), from €24,215 to €22,291
- Taxes +€1,535
up €1,535 (+12.5%), from €12,273 to €13,808
- Other operating charges -€1,432
down €1,432 (-28.4%), from €5,048 to €3,616
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 | €761,654 | €771,106 | +€9,452 | +1.2% |
| Fixed assets | 21/28 | €437,790 | €415,499 | -€22,291 | -5.1% |
| Tangible fixed assets | 22/27 | €437,790 | €415,499 | -€22,291 | -5.1% |
| Land and buildings | 22 | €437,790 | €415,499 | -€22,291 | -5.1% |
| Current assets | 29/58 | €323,863 | €355,606 | +€31,743 | +9.8% |
| Amounts receivable within one year | 40/41 | €322,675 | €346,200 | +€23,525 | +7.3% |
| Other amounts receivable | 41 | €322,675 | €346,200 | +€23,525 | +7.3% |
| Cash at bank and in hand | 54/58 | €109 | €8,276 | +€8,167 | +7477.4% |
| Deferred charges and accrued income | 490/1 | €1,079 | €1,130 | +€51 | +4.8% |
| Total equity and liabilities | 10/49 | €761,654 | €771,106 | +€9,452 | +1.2% |
| Equity | 10/15 | €710,531 | €739,350 | +€28,819 | +4.1% |
| Contributions | 10/11 | €633,150 | €633,150 | = | 0.0% |
| Reserves | 13 | €77,381 | €106,200 | +€28,819 | +37.2% |
| Distributable reserves | 133 | €77,381 | €106,200 | +€28,819 | +37.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,122 | €31,756 | -€19,367 | -37.9% |
| Amounts payable within one year | 42/48 | €41,838 | €30,456 | -€11,383 | -27.2% |
| Trade debts | 44 | €1,615 | €1,709 | +€94 | +5.8% |
| Suppliers | 440/4 | €1,615 | €1,709 | +€94 | +5.8% |
| Taxes, remuneration and social security | 45 | €5,688 | €16,246 | +€10,558 | +185.6% |
| Taxes | 450/3 | €5,688 | €16,246 | +€10,558 | +185.6% |
| Other amounts payable | 47/48 | €34,536 | €12,500 | -€22,036 | -63.8% |
| Accrued charges and deferred income | 492/3 | €9,284 | €1,300 | -€7,984 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,215 | €22,291 | -€1,924 | -7.9% |
| Other operating charges | 640/8 | €5,048 | €3,616 | -€1,432 | -28.4% |
| Gross operating margin | 9900 | €78,375 | €74,096 | -€4,279 | -5.5% |
| Operating profit (loss) | 9901 | €49,113 | €48,189 | -€924 | -1.9% |
| Financial income | 75/76B | €8,662 | €7,669 | -€993 | -11.5% |
| Recurring financial income | 75 | €8,662 | €7,669 | -€993 | -11.5% |
| Financial charges | 65/66B | €7,959 | €731 | -€7,227 | -90.8% |
| Recurring financial charges | 65 | €7,959 | €731 | -€7,227 | -90.8% |
| Profit (loss) for the period before taxes | 9903 | €49,816 | €55,127 | +€5,311 | +10.7% |
| Income taxes | 67/77 | €12,273 | €13,808 | +€1,535 | +12.5% |
| Profit (loss) for the period | 9904 | €37,543 | €41,319 | +€3,775 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,543 | €41,319 | +€3,775 | +10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.