BETINO: 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.
BETINO
Largest movements
- Cash +€46,453
up €46,453 (+91.1%), from €51,014 to €97,467
mainly Other debts (+€59,414) and Depreciation (+€8,680)
- Tangible fixed assets -€8,680
down €8,680 (-9.9%), from €87,324 to €78,644
of which Other tangible fixed assets: -€8,680
- Receivables within one year -€2,116
down €2,116 (-47.1%), from €4,489 to €2,374
of which Other amounts receivable: -€2,116
- Other debts +€59,414
up €59,414 (+29.2%), from €203,754 to €263,168
- Debts after one year -€17,529
down €17,529 (-15.5%), from €113,269 to €95,741
- Profit (loss) carried forward -€7,826
down €7,826 (-3.6%), from -€214,955 to -€222,782
- Depreciation -€23,326
down €23,326 (-72.9%), from €32,006 to €8,680
- Gross operating margin -€20,416
down €20,416 (-67.4%), from €30,278 to €9,861
- Other operating charges -€9,116
down €9,116 (-60.5%), from €15,064 to €5,948
- Financial income +€751
up €751 (+1,607%), from €47 to €798
- Financial charges -€473
down €473 (-11.5%), from €4,109 to €3,635
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 | €142,827 | €178,485 | +€35,658 | +25.0% |
| Fixed assets | 21/28 | €87,324 | €78,644 | -€8,680 | -9.9% |
| Tangible fixed assets | 22/27 | €87,324 | €78,644 | -€8,680 | -9.9% |
| Land and buildings | 22 | €78,465 | €78,465 | = | 0.0% |
| Other tangible fixed assets | 26 | €8,859 | €180 | -€8,680 | -98.0% |
| Current assets | 29/58 | €55,503 | €99,841 | +€44,338 | +79.9% |
| Amounts receivable within one year | 40/41 | €4,489 | €2,374 | -€2,116 | -47.1% |
| Trade receivables | 40 | €696 | €696 | = | 0.0% |
| Other amounts receivable | 41 | €3,794 | €1,678 | -€2,116 | -55.8% |
| Cash at bank and in hand | 54/58 | €51,014 | €97,467 | +€46,453 | +91.1% |
| Total equity and liabilities | 10/49 | €142,827 | €178,485 | +€35,658 | +25.0% |
| Equity | 10/15 | -€196,355 | -€204,182 | -€7,826 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€214,955 | -€222,782 | -€7,826 | -3.6% |
| Amounts payable | 17/49 | €339,183 | €382,667 | +€43,484 | +12.8% |
| Amounts payable after more than one year | 17 | €113,269 | €95,741 | -€17,529 | -15.5% |
| Financial debts | 170/4 | €113,269 | €95,741 | -€17,529 | -15.5% |
| Amounts payable within one year | 42/48 | €225,914 | €286,927 | +€61,013 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €17,024 | €17,529 | +€504 | +3.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €135 | €1,230 | +€1,095 | +812% |
| Suppliers | 440/4 | €135 | €1,230 | +€1,095 | +812% |
| Advances received on contracts in progress | 46 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €203,754 | €263,168 | +€59,414 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,006 | €8,680 | -€23,326 | -72.9% |
| Other operating charges | 640/8 | €15,064 | €5,948 | -€9,116 | -60.5% |
| Gross operating margin | 9900 | €30,278 | €9,861 | -€20,416 | -67.4% |
| Operating profit (loss) | 9901 | -€16,792 | -€4,766 | +€12,025 | +71.6% |
| Financial income | 75/76B | €47 | €798 | +€751 | +1,607% |
| Recurring financial income | 75 | €47 | €798 | +€751 | +1,607% |
| Financial charges | 65/66B | €4,109 | €3,635 | -€473 | -11.5% |
| Recurring financial charges | 65 | €4,109 | €3,635 | -€473 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,854 | -€7,604 | +€13,250 | +63.5% |
| Income taxes | 67/77 | - | €223 | +€223 | |
| Profit (loss) for the period | 9904 | -€20,854 | -€7,826 | +€13,028 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,854 | -€7,826 | +€13,028 | +62.5% |
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 30 October 2026 via checked.be.