BETONELEC: what changed
What changed
BETONELEC
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€2.9m
2024 · €3.2m-€287,308
Equity
€41.7m
2024 · €38.8m+€2.9m
Cash
€125,368
2024 · €100,594+€24,774
Balance sheet total
€46.4m
2024 · €46.7m-€250,593
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Current portion of long-term debt -€2.3m
down €2.3m (-87.6%), from €2.7m to €330,662
- Profit (loss) carried forward +€1.8m
up €1.8m (+14.2%), from €12.7m to €14.5m
- Reserves +€1.1m
up €1.1m (+47.9%), from €2.4m to €3.5m
of which Distributable reserves: +€816,740
- Debts after one year -€843,662
down €843,662 (-16.6%), from €5.1m to €4.3m
Income statement
- Turnover -€126,538
down €126,538 (-7.8%), from €1.6m to €1.5m
- Services and other goods +€125,951
up €125,951 (+40.1%), from €314,344 to €440,295
- Financial charges +€48,403
up €48,403 (+19.4%), from €249,983 to €298,386
- Taxes -€21,522
down €21,522 (-8.3%), from €259,051 to €237,529
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3.2m
Turnover
-€126,538
Services and other goods
-€125,951
Other operating charges
-€143
Financial income
-€7,795
Financial charges
-€48,403
Taxes
+€21,522
Result 2025
€2.9m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3.2m
Investment
€0
Financing
-€3.2m
Cash 2024
€100,594
From operations (derived)
+€3.2m
Net result for the year
+€2.9m
Receivables within one year
+€275,367
Trade debts
-€16,014
Tax, wage and social debts
-€1,774
Accrued charges and deferred income
+€20,048
Financing
-€3.2m
Debts after one year
-€843,662
Current portion of long-term debt
-€2.3m
Cash 2025
€125,368
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,686,766 | €46,436,173 | -€250,593 | -0.5% |
| Fixed assets | 21/28 | €46,000,000 | €46,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €46,000,000 | €46,000,000 | = | 0.0% |
| Affiliated companies | 280/1 | €46,000,000 | €46,000,000 | = | 0.0% |
| Participating interests | 280 | €46,000,000 | €46,000,000 | = | 0.0% |
| Current assets | 29/58 | €686,766 | €436,173 | -€250,593 | -36.5% |
| Amounts receivable within one year | 40/41 | €586,172 | €310,805 | -€275,367 | -47.0% |
| Trade receivables | 40 | €580,223 | €304,856 | -€275,367 | -47.5% |
| Other amounts receivable | 41 | €5,949 | €5,949 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,594 | €125,368 | +€24,774 | +24.6% |
| Total equity and liabilities | 10/49 | €46,686,766 | €46,436,173 | -€250,593 | -0.5% |
| Equity | 10/15 | €38,794,659 | €41,730,426 | +€2.9m | +7.6% |
| Contributions | 10/11 | €23,750,000 | €23,750,000 | = | 0.0% |
| Capital | 10 | €23,750,000 | €23,750,000 | = | 0.0% |
| Issued capital | 100 | €23,750,000 | €23,750,000 | = | 0.0% |
| Reserves | 13 | €2,373,227 | €3,510,850 | +€1.1m | +47.9% |
| Non-distributable reserves | 130/1 | €668,177 | €805,803 | +€137,626 | +20.6% |
| Legal reserve | 130 | €668,177 | €805,803 | +€137,626 | +20.6% |
| Tax-exempt reserves | 132 | €1,705,050 | €1,888,307 | +€183,257 | +10.7% |
| Distributable reserves | 133 | - | €816,740 | +€816,740 | |
| Profit (loss) carried forward | 14 | €12,671,431 | €14,469,577 | +€1.8m | +14.2% |
| Amounts payable | 17/49 | €7,892,107 | €4,705,746 | -€3.2m | -40.4% |
| Amounts payable after more than one year | 17 | €5,093,662 | €4,250,000 | -€843,662 | -16.6% |
| Financial debts | 170/4 | €5,093,662 | €4,250,000 | -€843,662 | -16.6% |
| Subordinated loans | 170 | €5,093,662 | €4,250,000 | -€843,662 | -16.6% |
| Amounts payable within one year | 42/48 | €2,759,575 | €396,828 | -€2.4m | -85.6% |
| Current portion of amounts payable after more than one year | 42 | €2,675,621 | €330,662 | -€2.3m | -87.6% |
| Trade debts | 44 | €74,763 | €58,749 | -€16,014 | -21.4% |
| Suppliers | 440/4 | €74,763 | €58,749 | -€16,014 | -21.4% |
| Taxes, remuneration and social security | 45 | €9,192 | €7,418 | -€1,774 | -19.3% |
| Taxes | 450/3 | €9,192 | €7,418 | -€1,774 | -19.3% |
| Accrued charges and deferred income | 492/3 | €38,870 | €58,918 | +€20,048 | +51.6% |
| Operating income | 70/76A | €1,630,277 | €1,503,738 | -€126,538 | -7.8% |
| Turnover | 70 | €1,630,277 | €1,503,738 | -€126,538 | -7.8% |
| Operating charges | 60/66A | €314,394 | €440,488 | +€126,094 | +40.1% |
| Services and other goods | 61 | €314,344 | €440,295 | +€125,951 | +40.1% |
| Other operating charges | 640/8 | €50 | €193 | +€143 | +286% |
| Operating profit (loss) | 9901 | €1,315,882 | €1,063,250 | -€252,632 | -19.2% |
| Financial income | 75/76B | €2,416,228 | €2,408,433 | -€7,795 | -0.3% |
| Recurring financial income | 75 | €2,416,228 | €2,408,433 | -€7,795 | -0.3% |
| Income from financial fixed assets | 750 | €2,400,000 | €2,400,000 | = | 0.0% |
| Income from current assets | 751 | €16,228 | €8,433 | -€7,795 | -48.0% |
| Financial charges | 65/66B | €249,983 | €298,386 | +€48,403 | +19.4% |
| Recurring financial charges | 65 | €249,983 | €298,386 | +€48,403 | +19.4% |
| Debt charges | 650 | €248,549 | €297,134 | +€48,585 | +19.5% |
| Other financial charges | 652/9 | €1,435 | €1,252 | -€182 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €3,482,127 | €3,173,297 | -€308,830 | -8.9% |
| Income taxes | 67/77 | €259,051 | €237,529 | -€21,522 | -8.3% |
| Taxes | 670/3 | €259,051 | €237,529 | -€21,522 | -8.3% |
| Profit (loss) for the period | 9904 | €3,223,076 | €2,935,768 | -€287,308 | -8.9% |
| Transfer from tax-exempt reserves | 789 | - | €816,740 | +€816,740 | |
| Transfer to tax-exempt reserves | 689 | €989,350 | €999,997 | +€10,647 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,233,726 | €2,752,511 | +€518,784 | +23.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.