BETIS: 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.
BETIS
Largest movements
- Financial fixed assets -€352,200
down €352,200 (-28.2%), from €1.3m to €897,800
- Receivables within one year +€23,808
up €23,808, from €0 to €23,808
of which Trade receivables: +€22,951
- Cash +€14,179
up €14,179 (+422%), from €3,357 to €17,537
mainly Investment in fixed assets (net) (+€352,200) and Net result for the year (+€97,341)
- Debts after one year -€240,000
no longer reported in 2025 (was €240,000)
- Other debts -€124,349
down €124,349 (-14.2%), from €877,396 to €753,047
- Profit (loss) carried forward +€75,841
up €75,841 (+115%), from €66,081 to €141,922
- Tax, wage and social debts -€26,644
down €26,644 (-58.6%), from €45,465 to €18,820
of which Taxes: -€38,092
- Trade debts +€14,729
up €14,729 (+133%), from €11,109 to €25,838
- Financial income +€37,403
up €37,403 (+92.3%), from €40,533 to €77,936
- Gross operating margin +€17,642
up €17,642 (+43.0%), from €40,987 to €58,629
- Financial charges +€11,835
up €11,835 (+52.1%), from €22,701 to €34,536
- Taxes -€4,559
down €4,559 (-96.3%), from €4,733 to €175
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 | €1,256,978 | €941,850 | -€315,128 | -25.1% |
| Fixed assets | 21/28 | €1,252,626 | €899,462 | -€353,164 | -28.2% |
| Tangible fixed assets | 22/27 | €2,626 | €1,662 | -€964 | -36.7% |
| Plant, machinery and equipment | 23 | €2,126 | €1,662 | -€463 | -21.8% |
| Furniture and vehicles | 24 | €501 | - | -€501 | |
| Financial fixed assets | 28 | €1,250,000 | €897,800 | -€352,200 | -28.2% |
| Current assets | 29/58 | €4,352 | €42,388 | +€38,036 | +874% |
| Amounts receivable within one year | 40/41 | €0 | €23,808 | +€23,808 | |
| Trade receivables | 40 | - | €22,951 | +€22,951 | |
| Other amounts receivable | 41 | €0 | €857 | +€857 | |
| Cash at bank and in hand | 54/58 | €3,357 | €17,537 | +€14,179 | +422% |
| Deferred charges and accrued income | 490/1 | €994 | €1,043 | +€49 | +4.9% |
| Total equity and liabilities | 10/49 | €1,256,978 | €941,850 | -€315,128 | -25.1% |
| Equity | 10/15 | €66,081 | €141,922 | +€75,841 | +115% |
| Profit (loss) carried forward | 14 | €66,081 | €141,922 | +€75,841 | +115% |
| Amounts payable | 17/49 | €1,190,897 | €799,928 | -€390,969 | -32.8% |
| Amounts payable after more than one year | 17 | €240,000 | - | -€240,000 | |
| Other amounts payable | 178/9 | €240,000 | - | -€240,000 | |
| Amounts payable within one year | 42/48 | €933,970 | €797,705 | -€136,264 | -14.6% |
| Trade debts | 44 | €11,109 | €25,838 | +€14,729 | +133% |
| Suppliers | 440/4 | €11,109 | €25,838 | +€14,729 | +133% |
| Taxes, remuneration and social security | 45 | €45,465 | €18,820 | -€26,644 | -58.6% |
| Taxes | 450/3 | €45,465 | €7,373 | -€38,092 | -83.8% |
| Remuneration and social security | 454/9 | - | €11,448 | +€11,448 | |
| Other amounts payable | 47/48 | €877,396 | €753,047 | -€124,349 | -14.2% |
| Accrued charges and deferred income | 492/3 | €16,928 | €2,223 | -€14,705 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €964 | -€226 | -19.0% |
| Other operating charges | 640/8 | €3,949 | €3,549 | -€400 | -10.1% |
| Non-recurring operating charges | 66A | €473 | - | -€473 | |
| Gross operating margin | 9900 | €40,987 | €58,629 | +€17,642 | +43.0% |
| Operating profit (loss) | 9901 | €35,375 | €54,116 | +€18,741 | +53.0% |
| Financial income | 75/76B | €40,533 | €77,936 | +€37,403 | +92.3% |
| Recurring financial income | 75 | €40,533 | €77,936 | +€37,403 | +92.3% |
| Financial charges | 65/66B | €22,701 | €34,536 | +€11,835 | +52.1% |
| Recurring financial charges | 65 | €22,701 | €34,536 | +€11,835 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | €53,207 | €97,516 | +€44,309 | +83.3% |
| Income taxes | 67/77 | €4,733 | €175 | -€4,559 | -96.3% |
| Profit (loss) for the period | 9904 | €48,474 | €97,341 | +€48,868 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €48,474 | €97,341 | +€48,868 | +101% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.