BETO Services: 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 Services
Largest movements
- Receivables after one year +€50,000
new in 2025: €50,000
- Receivables within one year -€11,642
down €11,642 (-38.4%), from €30,343 to €18,701
of which Trade receivables: -€11,642
- Cash -€2,592
down €2,592 (-29.2%), from €8,874 to €6,282
mainly Receivables after one year (-€50,000) and Tax, wage and social debts (-€1,728)
- Tangible fixed assets -€840
down €840 (-45.0%), from €1,864 to €1,025
of which Furniture and vehicles: -€423
- Debts after one year +€25,000
new in 2025: €25,000
- Reserves +€8,491
up €8,491 (+35.0%), from €24,270 to €32,761
- Other debts +€3,150
up €3,150 (+95.9%), from €3,283 to €6,433
- Tax, wage and social debts -€1,728
down €1,728 (-17.0%), from €10,191 to €8,463
- Taxes +€380
up €380 (+8.8%), from €4,320 to €4,700
- Gross operating margin -€250
down €250 (-1.6%), from €15,327 to €15,077
- Depreciation +€192
up €192 (+29.6%), from €648 to €840
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 | €43,610 | €78,651 | +€35,042 | +80.4% |
| Fixed assets | 21/28 | €1,864 | €1,025 | -€840 | -45.0% |
| Tangible fixed assets | 22/27 | €1,864 | €1,025 | -€840 | -45.0% |
| Plant, machinery and equipment | 23 | €1,025 | €608 | -€417 | -40.6% |
| Furniture and vehicles | 24 | €839 | €416 | -€423 | -50.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €41,745 | €77,627 | +€35,881 | +86.0% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €30,343 | €18,701 | -€11,642 | -38.4% |
| Trade receivables | 40 | €30,343 | €18,701 | -€11,642 | -38.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,874 | €6,282 | -€2,592 | -29.2% |
| Deferred charges and accrued income | 490/1 | €2,528 | €2,643 | +€115 | +4.6% |
| Total equity and liabilities | 10/49 | €43,610 | €78,651 | +€35,042 | +80.4% |
| Equity | 10/15 | €29,270 | €37,761 | +€8,491 | +29.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,270 | €32,761 | +€8,491 | +35.0% |
| Distributable reserves | 133 | €24,270 | €32,761 | +€8,491 | +35.0% |
| Amounts payable | 17/49 | €14,340 | €40,890 | +€26,551 | +185% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Other amounts payable | 178/9 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €14,340 | €15,890 | +€1,551 | +10.8% |
| Financial debts | 43 | €311 | €174 | -€136 | -43.8% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €311 | €174 | -€136 | -43.8% |
| Trade debts | 44 | €555 | €820 | +€265 | +47.7% |
| Suppliers | 440/4 | €555 | €820 | +€265 | +47.7% |
| Taxes, remuneration and social security | 45 | €10,191 | €8,463 | -€1,728 | -17.0% |
| Taxes | 450/3 | €10,191 | €8,463 | -€1,728 | -17.0% |
| Other amounts payable | 47/48 | €3,283 | €6,433 | +€3,150 | +95.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €840 | +€192 | +29.6% |
| Other operating charges | 640/8 | €802 | €823 | +€21 | +2.7% |
| Gross operating margin | 9900 | €15,327 | €15,077 | -€250 | -1.6% |
| Operating profit (loss) | 9901 | €13,877 | €13,414 | -€463 | -3.3% |
| Financial income | 75/76B | €23 | €114 | +€90 | +387% |
| Recurring financial income | 75 | €23 | €114 | +€90 | +387% |
| Non-recurring financial income | 76B | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €232 | €337 | +€105 | +45.3% |
| Recurring financial charges | 65 | €232 | €337 | +€105 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €13,669 | €13,191 | -€478 | -3.5% |
| Income taxes | 67/77 | €4,320 | €4,700 | +€380 | +8.8% |
| Profit (loss) for the period | 9904 | €9,349 | €8,491 | -€858 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,349 | €8,491 | -€858 | -9.2% |
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 29 October 2026 via checked.be.