BETHUNE: 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.
BETHUNE
Largest movements
- Cash +€48,571
up €48,571 (+24.1%), from €201,837 to €250,408
mainly Net result for the year (+€43,815) and Depreciation (+€11,925)
- Tangible fixed assets -€11,654
down €11,654 (-35.0%), from €33,344 to €21,690
of which Furniture and vehicles: -€11,360
- Receivables within one year +€10,846
up €10,846 (+352.2%), from €3,079 to €13,926
of which Trade receivables: +€9,495
- Reserves +€37,605
up €37,605 (+16.7%), from €225,559 to €263,164
- Tax, wage and social debts +€8,238
up €8,238 (+5369.4%), from €153 to €8,391
of which Taxes: +€6,661
- Profit (loss) carried forward +€7,260
no longer reported in 2024 (was -€7,260)
- Other debts -€5,254
down €5,254 (-92.8%), from €5,659 to €405
- Gross operating margin +€67,239
up €67,239 (+1196.6%), from €5,619 to €72,858
- Taxes +€18,801
up €18,801 (+12485.9%), from €151 to €18,952
- Financial income +€2,885
new in 2024: €2,885
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,815 | €287,617 | +€47,802 | +19.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €33,344 | €21,690 | -€11,654 | -35.0% |
| Tangible fixed assets | 22/27 | €33,344 | €21,690 | -€11,654 | -35.0% |
| Plant, machinery and equipment | 23 | €3,366 | €3,072 | -€294 | -8.7% |
| Furniture and vehicles | 24 | €29,978 | €18,618 | -€11,360 | -37.9% |
| Current assets | 29/58 | €206,471 | €265,927 | +€59,456 | +28.8% |
| Amounts receivable within one year | 40/41 | €3,079 | €13,926 | +€10,846 | +352.2% |
| Trade receivables | 40 | €2,421 | €11,915 | +€9,495 | +392.2% |
| Other amounts receivable | 41 | €658 | €2,010 | +€1,352 | +205.3% |
| Cash at bank and in hand | 54/58 | €201,837 | €250,408 | +€48,571 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,554 | €1,593 | +€39 | +2.5% |
| Total equity and liabilities | 10/49 | €239,815 | €287,617 | +€47,802 | +19.9% |
| Equity | 10/15 | €230,699 | €275,564 | +€44,865 | +19.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €225,559 | €263,164 | +€37,605 | +16.7% |
| Distributable reserves | 133 | €225,559 | €263,164 | +€37,605 | +16.7% |
| Profit (loss) carried forward | 14 | -€7,260 | - | +€7,260 | |
| Amounts payable | 17/49 | €9,116 | €12,052 | +€2,937 | +32.2% |
| Amounts payable within one year | 42/48 | €9,116 | €10,039 | +€924 | +10.1% |
| Trade debts | 44 | €3,303 | €1,243 | -€2,060 | -62.4% |
| Suppliers | 440/4 | €3,303 | €1,243 | -€2,060 | -62.4% |
| Taxes, remuneration and social security | 45 | €153 | €8,391 | +€8,238 | +5369.4% |
| Taxes | 450/3 | €153 | €6,814 | +€6,661 | +4341.6% |
| Remuneration and social security | 454/9 | - | €1,577 | +€1,577 | |
| Other amounts payable | 47/48 | €5,659 | €405 | -€5,254 | -92.8% |
| Accrued charges and deferred income | 492/3 | - | €2,013 | +€2,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,871 | €11,925 | +€54 | +0.5% |
| Other operating charges | 640/8 | €646 | €850 | +€204 | +31.5% |
| Gross operating margin | 9900 | €5,619 | €72,858 | +€67,239 | +1196.6% |
| Operating profit (loss) | 9901 | -€6,898 | €60,083 | +€66,981 | |
| Financial income | 75/76B | - | €2,885 | +€2,885 | |
| Recurring financial income | 75 | - | €2,885 | +€2,885 | |
| Financial charges | 65/66B | €212 | €201 | -€11 | -5.4% |
| Recurring financial charges | 65 | €212 | €201 | -€11 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,110 | €62,767 | +€69,877 | |
| Income taxes | 67/77 | €151 | €18,952 | +€18,801 | +12485.9% |
| Profit (loss) for the period | 9904 | -€7,260 | €43,815 | +€51,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,260 | €43,815 | +€51,076 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.