Beton Brut: 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.
Beton Brut
Largest movements
- Receivables within one year -€2.3m
down €2.3m (-63.2%), from €3.6m to €1.3m
of which Other amounts receivable: -€2.3m
- Cash -€537,007
down €537,007 (-53.4%), from €1.0m to €469,527
mainly Other debts (-€2.9m) and Tax, wage and social debts (-€25,866)
- Other debts -€2.9m
down €2.9m (-85.8%), from €3.4m to €480,158
- Profit (loss) carried forward +€99,044
up €99,044 (+7.5%), from €1.3m to €1.4m
- Financial income -€618,274
down €618,274 (-87.2%), from €709,149 to €90,875
- Gross operating margin -€109,932
down €109,932 (-60.7%), from €180,983 to €71,051
- Financial charges -€54,828
down €54,828 (-93.8%), from €58,441 to €3,612
- Taxes -€35,684
down €35,684 (-48.7%), from €73,286 to €37,601
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 | €4,983,418 | €2,129,768 | -€2.9m | -57.3% |
| Fixed assets | 21/28 | €342,590 | €321,730 | -€20,860 | -6.1% |
| Tangible fixed assets | 22/27 | €282,586 | €263,226 | -€19,360 | -6.9% |
| Land and buildings | 22 | €281,200 | €262,626 | -€18,574 | -6.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,386 | €600 | -€786 | -56.7% |
| Financial fixed assets | 28 | €60,004 | €58,504 | -€1,500 | -2.5% |
| Current assets | 29/58 | €4,640,829 | €1,808,039 | -€2.8m | -61.0% |
| Amounts receivable within one year | 40/41 | €3,634,295 | €1,338,512 | -€2.3m | -63.2% |
| Trade receivables | 40 | €13,940 | - | -€13,940 | |
| Other amounts receivable | 41 | €3,620,355 | €1,338,512 | -€2.3m | -63.0% |
| Cash at bank and in hand | 54/58 | €1,006,534 | €469,527 | -€537,007 | -53.4% |
| Total equity and liabilities | 10/49 | €4,983,418 | €2,129,768 | -€2.9m | -57.3% |
| Equity | 10/15 | €1,395,389 | €1,494,433 | +€99,044 | +7.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,327,739 | €1,426,783 | +€99,044 | +7.5% |
| Amounts payable | 17/49 | €3,588,029 | €635,336 | -€3.0m | -82.3% |
| Amounts payable after more than one year | 17 | €115,393 | €98,378 | -€17,015 | -14.7% |
| Financial debts | 170/4 | €115,393 | €98,378 | -€17,015 | -14.7% |
| Amounts payable within one year | 42/48 | €3,472,636 | €535,358 | -€2.9m | -84.6% |
| Current portion of amounts payable after more than one year | 42 | €19,068 | €17,015 | -€2,053 | -10.8% |
| Trade debts | 44 | €10,419 | €1,060 | -€9,359 | -89.8% |
| Suppliers | 440/4 | €10,419 | €1,060 | -€9,359 | -89.8% |
| Taxes, remuneration and social security | 45 | €62,992 | €37,126 | -€25,866 | -41.1% |
| Taxes | 450/3 | €62,992 | €37,126 | -€25,866 | -41.1% |
| Other amounts payable | 47/48 | €3,380,158 | €480,158 | -€2.9m | -85.8% |
| Accrued charges and deferred income | 492/3 | - | €1,599 | +€1,599 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,446 | €19,360 | -€86 | -0.4% |
| Other operating charges | 640/8 | €2,096 | €2,308 | +€212 | +10.1% |
| Gross operating margin | 9900 | €180,983 | €71,051 | -€109,932 | -60.7% |
| Operating profit (loss) | 9901 | €159,440 | €49,382 | -€110,058 | -69.0% |
| Financial income | 75/76B | €709,149 | €90,875 | -€618,274 | -87.2% |
| Recurring financial income | 75 | €709,149 | €90,875 | -€618,274 | -87.2% |
| Financial charges | 65/66B | €58,441 | €3,612 | -€54,828 | -93.8% |
| Recurring financial charges | 65 | €58,441 | €3,612 | -€54,828 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | €810,149 | €136,645 | -€673,503 | -83.1% |
| Income taxes | 67/77 | €73,286 | €37,601 | -€35,684 | -48.7% |
| Profit (loss) for the period | 9904 | €736,863 | €99,044 | -€637,819 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €736,863 | €99,044 | -€637,819 | -86.6% |
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 28 October 2026 via checked.be.