BETOLYS: 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.
BETOLYS
Largest movements
- Cash +€54,444
up €54,444 (+94.3%), from €57,720 to €112,164
mainly Trade debts (+€72,116) and Other debts (+€19,304)
- Stocks and contracts +€49,382
up €49,382 (+409%), from €12,076 to €61,458
- Receivables within one year -€12,173
down €12,173 (-5.5%), from €221,102 to €208,928
of which Other amounts receivable: -€39,959
- Tangible fixed assets -€9,799
down €9,799 (-39.7%), from €24,702 to €14,903
of which Plant, machinery and equipment: -€7,019
- Trade debts +€72,116
up €72,116 (+49.0%), from €147,043 to €219,158
- Other debts +€19,304
up €19,304 (+55.2%), from €35,001 to €54,305
- Profit (loss) carried forward -€15,753
down €15,753 (-13.9%), from €113,055 to €97,302
- Tax, wage and social debts +€6,251
up €6,251 (+15,081%), from €41 to €6,293
- Gross operating margin -€26,955
down €26,955 (-78.2%), from €34,460 to €7,505
- Taxes +€3,788
up €3,788 (+179%), from €2,110 to €5,898
- Financial charges -€2,922
down €2,922 (-35.9%), from €8,149 to €5,226
- Depreciation -€2,357
down €2,357 (-19.4%), from €12,156 to €9,799
- Other operating charges +€455
up €455 (+22.4%), from €2,030 to €2,485
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 | €315,600 | €397,517 | +€81,918 | +26.0% |
| Fixed assets | 21/28 | €24,702 | €14,903 | -€9,799 | -39.7% |
| Tangible fixed assets | 22/27 | €24,702 | €14,903 | -€9,799 | -39.7% |
| Plant, machinery and equipment | 23 | €19,579 | €12,560 | -€7,019 | -35.8% |
| Furniture and vehicles | 24 | €5,123 | €2,343 | -€2,780 | -54.3% |
| Current assets | 29/58 | €290,898 | €382,614 | +€91,717 | +31.5% |
| Stocks and contracts in progress | 3 | €12,076 | €61,458 | +€49,382 | +409% |
| Contracts in progress | 37 | €12,076 | €61,458 | +€49,382 | +409% |
| Amounts receivable within one year | 40/41 | €221,102 | €208,928 | -€12,173 | -5.5% |
| Trade receivables | 40 | €115,398 | €143,183 | +€27,786 | +24.1% |
| Other amounts receivable | 41 | €105,704 | €65,745 | -€39,959 | -37.8% |
| Cash at bank and in hand | 54/58 | €57,720 | €112,164 | +€54,444 | +94.3% |
| Deferred charges and accrued income | 490/1 | - | €64 | +€64 | |
| Total equity and liabilities | 10/49 | €315,600 | €397,517 | +€81,918 | +26.0% |
| Equity | 10/15 | €133,515 | €117,762 | -€15,753 | -11.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,055 | €97,302 | -€15,753 | -13.9% |
| Amounts payable | 17/49 | €182,085 | €279,756 | +€97,671 | +53.6% |
| Amounts payable within one year | 42/48 | €182,085 | €279,756 | +€97,671 | +53.6% |
| Trade debts | 44 | €147,043 | €219,158 | +€72,116 | +49.0% |
| Suppliers | 440/4 | €147,043 | €219,158 | +€72,116 | +49.0% |
| Taxes, remuneration and social security | 45 | €41 | €6,293 | +€6,251 | +15,081% |
| Taxes | 450/3 | €41 | €6,293 | +€6,251 | +15,081% |
| Other amounts payable | 47/48 | €35,001 | €54,305 | +€19,304 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,156 | €9,799 | -€2,357 | -19.4% |
| Other operating charges | 640/8 | €2,030 | €2,485 | +€455 | +22.4% |
| Gross operating margin | 9900 | €34,460 | €7,505 | -€26,955 | -78.2% |
| Operating profit (loss) | 9901 | €20,274 | -€4,779 | -€25,053 | |
| Financial income | 75/76B | €98 | €150 | +€52 | +53.2% |
| Recurring financial income | 75 | €98 | €150 | +€52 | +53.2% |
| Financial charges | 65/66B | €8,149 | €5,226 | -€2,922 | -35.9% |
| Recurring financial charges | 65 | €8,149 | €5,226 | -€2,922 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €12,224 | -€9,855 | -€22,079 | |
| Income taxes | 67/77 | €2,110 | €5,898 | +€3,788 | +179% |
| Profit (loss) for the period | 9904 | €10,113 | -€15,753 | -€25,867 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,113 | -€15,753 | -€25,867 |
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.