beTIK: 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.
beTIK
Largest movements
- Cash -€169,443
down €169,443 (-66.9%), from €253,423 to €83,980
mainly Net result for the year (-€107,469) and Tax, wage and social debts (-€37,331)
- Receivables within one year -€6,486
down €6,486 (-7.7%), from €84,441 to €77,955
- Profit (loss) carried forward -€188,771
down €188,771, from €81,301 to -€107,469
- Reserves +€78,951
up €78,951 (+10565.8%), from €747 to €79,698
of which Distributable reserves: +€78,951
- Tax, wage and social debts -€37,331
down €37,331 (-46.0%), from €81,119 to €43,788
of which Remuneration and social security: -€18,785
- Provisions -€21,028
no longer reported in 2025 (was €21,028)
- Other debts +€16,623
up €16,623 (+153.2%), from €10,853 to €27,475
- Gross operating margin -€277,265
down €277,265 (-92.1%), from €301,199 to €23,934
- Staff costs -€46,649
down €46,649 (-26.6%), from €175,216 to €128,567
- Provisions -€21,028
no longer reported in 2025 (was €21,028)
- Taxes -€20,460
no longer reported in 2025 (was €20,460)
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 | €341,117 | €165,001 | -€176,116 | -51.6% |
| Fixed assets | 21/28 | €2,582 | €2,582 | = | 0.0% |
| Financial fixed assets | 28 | €2,582 | €2,582 | = | 0.0% |
| Current assets | 29/58 | €338,535 | €162,419 | -€176,116 | -52.0% |
| Amounts receivable within one year | 40/41 | €84,441 | €77,955 | -€6,486 | -7.7% |
| Trade receivables | 40 | €84,441 | €77,955 | -€6,486 | -7.7% |
| Cash at bank and in hand | 54/58 | €253,423 | €83,980 | -€169,443 | -66.9% |
| Deferred charges and accrued income | 490/1 | €671 | €484 | -€187 | -27.9% |
| Total equity and liabilities | 10/49 | €341,117 | €165,001 | -€176,116 | -51.6% |
| Equity | 10/15 | €89,549 | -€20,271 | -€109,820 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €747 | €79,698 | +€78,951 | +10565.8% |
| Non-distributable reserves | 130/1 | €747 | €747 | = | 0.0% |
| Reserves not available under the articles | 1311 | €747 | €747 | = | 0.0% |
| Distributable reserves | 133 | - | €78,951 | +€78,951 | |
| Profit (loss) carried forward | 14 | €81,301 | -€107,469 | -€188,771 | |
| Provisions and deferred taxes | 16 | €21,028 | - | -€21,028 | |
| Provisions for liabilities and charges | 160/5 | €21,028 | - | -€21,028 | |
| Other liabilities and charges | 164/5 | €21,028 | - | -€21,028 | |
| Amounts payable | 17/49 | €230,540 | €185,272 | -€45,268 | -19.6% |
| Amounts payable after more than one year | 17 | €73,613 | €59,711 | -€13,902 | -18.9% |
| Financial debts | 170/4 | €73,613 | €59,711 | -€13,902 | -18.9% |
| Amounts payable within one year | 42/48 | €156,927 | €125,561 | -€31,366 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €15,378 | €15,688 | +€310 | +2.0% |
| Trade debts | 44 | €49,578 | €38,611 | -€10,967 | -22.1% |
| Suppliers | 440/4 | €49,578 | €38,611 | -€10,967 | -22.1% |
| Taxes, remuneration and social security | 45 | €81,119 | €43,788 | -€37,331 | -46.0% |
| Taxes | 450/3 | €59,642 | €41,096 | -€18,546 | -31.1% |
| Remuneration and social security | 454/9 | €21,477 | €2,692 | -€18,785 | -87.5% |
| Other amounts payable | 47/48 | €10,853 | €27,475 | +€16,623 | +153.2% |
| Remuneration, social security and pensions | 62 | €175,216 | €128,567 | -€46,649 | -26.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €21,028 | - | -€21,028 | |
| Other operating charges | 640/8 | €387 | €448 | +€61 | +15.7% |
| Gross operating margin | 9900 | €301,199 | €23,934 | -€277,265 | -92.1% |
| Operating profit (loss) | 9901 | €104,568 | -€105,081 | -€209,649 | |
| Financial charges | 65/66B | €5,187 | €2,388 | -€2,799 | -54.0% |
| Recurring financial charges | 65 | €5,187 | €2,388 | -€2,799 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €99,381 | -€107,469 | -€206,850 | |
| Income taxes | 67/77 | €20,460 | - | -€20,460 | |
| Profit (loss) for the period | 9904 | €78,921 | -€107,469 | -€186,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,921 | -€107,469 | -€186,390 |
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 3 October 2026 via checked.be.