BETO: 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.
BETO
Largest movements
- Cash -€5,892
down €5,892 (-57.3%), from €10,276 to €4,384
mainly Net result for the year (-€2,715) and Deferred charges and accrued income (-€2,430)
- Deferred charges and accrued income +€2,430
up €2,430 (+1,398%), from €174 to €2,604
- Receivables within one year -€891
down €891 (-7.7%), from €11,585 to €10,694
- Reserves -€2,715
down €2,715 (-16.2%), from €16,745 to €14,030
of which Distributable reserves: -€2,715
- Other debts -€1,360
down €1,360 (-100%), from €1,360 to €0
- Tax, wage and social debts -€1,327
down €1,327 (-36.9%), from €3,600 to €2,272
- Trade debts +€1,050
up €1,050 (+324%), from €324 to €1,374
- Gross operating margin -€586
down €586, from €230 to -€356
- Other operating charges +€569
up €569 (+44.6%), from €1,276 to €1,845
- Financial charges -€163
down €163 (-41.6%), from €392 to €229
- Taxes +€18
up €18 (+6.8%), from €267 to €285
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 | €23,029 | €18,676 | -€4,353 | -18.9% |
| Fixed assets | 21/28 | €995 | €995 | = | 0.0% |
| Financial fixed assets | 28 | €995 | €995 | = | 0.0% |
| Current assets | 29/58 | €22,034 | €17,682 | -€4,353 | -19.8% |
| Amounts receivable within one year | 40/41 | €11,585 | €10,694 | -€891 | -7.7% |
| Trade receivables | 40 | €11,585 | €10,694 | -€891 | -7.7% |
| Cash at bank and in hand | 54/58 | €10,276 | €4,384 | -€5,892 | -57.3% |
| Deferred charges and accrued income | 490/1 | €174 | €2,604 | +€2,430 | +1,398% |
| Total equity and liabilities | 10/49 | €23,029 | €18,676 | -€4,353 | -18.9% |
| Equity | 10/15 | €17,745 | €15,030 | -€2,715 | -15.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,745 | €14,030 | -€2,715 | -16.2% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €16,645 | €13,930 | -€2,715 | -16.3% |
| Amounts payable | 17/49 | €5,284 | €3,646 | -€1,638 | -31.0% |
| Amounts payable within one year | 42/48 | €5,284 | €3,646 | -€1,638 | -31.0% |
| Trade debts | 44 | €324 | €1,374 | +€1,050 | +324% |
| Suppliers | 440/4 | €324 | €1,374 | +€1,050 | +324% |
| Taxes, remuneration and social security | 45 | €3,600 | €2,272 | -€1,327 | -36.9% |
| Taxes | 450/3 | €3,600 | €2,272 | -€1,327 | -36.9% |
| Other amounts payable | 47/48 | €1,360 | €0 | -€1,360 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,276 | €1,845 | +€569 | +44.6% |
| Gross operating margin | 9900 | €230 | -€356 | -€586 | |
| Operating profit (loss) | 9901 | -€1,046 | -€2,201 | -€1,155 | -110% |
| Financial charges | 65/66B | €392 | €229 | -€163 | -41.6% |
| Recurring financial charges | 65 | €392 | €229 | -€163 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,438 | -€2,430 | -€992 | -69.0% |
| Income taxes | 67/77 | €267 | €285 | +€18 | +6.8% |
| Profit (loss) for the period | 9904 | -€1,705 | -€2,715 | -€1,010 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,705 | -€2,715 | -€1,010 | -59.3% |
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 20 October 2026 via checked.be.