BETONIT: 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.
What changed
BETONIT
NACE 43.110, Demolition
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,317
2024 · €26,484-€23,166
Equity
€52,830
2024 · €71,448-€18,618
Cash
€0
2024 · €497-€497
Balance sheet total
€404,866
2024 · €457,648-€52,783
Largest movements
Assets
- Stocks and contracts -€60,011
down €60,011 (-69.3%), from €86,616 to €26,604
- Tangible fixed assets +€6,742
up €6,742 (+4.8%), from €139,740 to €146,483
of which Plant, machinery and equipment: +€16,486
Equity and liabilities
- Trade debts -€100,424
down €100,424 (-56.3%), from €178,276 to €77,852
- Short-term financial debts +€30,008
up €30,008 (+134,264%), from €22 to €30,030
- Current portion of long-term debt +€24,034
up €24,034 (+40.1%), from €59,949 to €83,983
- Other debts +€20,218
up €20,218 (+533%), from €3,795 to €24,012
- Reserves -€18,618
down €18,618 (-28.5%), from €65,248 to €46,630
Income statement
- Gross operating margin -€61,983
down €61,983 (-38.1%), from €162,813 to €100,830
- Staff costs -€22,328
down €22,328 (-45.2%), from €49,372 to €27,043
- Taxes -€13,858
down €13,858 (-84.1%), from €16,485 to €2,626
- Depreciation -€6,517
down €6,517 (-13.1%), from €49,659 to €43,142
- Other operating charges +€6,168
up €6,168 (+55.4%), from €11,133 to €17,301
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.
Result 2024
€26,484
Gross operating margin
-€61,983
Staff costs
+€22,328
Depreciation
+€6,517
Other operating charges
-€6,168
Other operating items
+€89
Financial income
+€2,146
Financial charges
+€46
Taxes
+€13,858
Result 2025
€3,317
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€16,034
Investment
-€49,398
Financing
+€32,867
Cash 2024
€497
From operations (derived)
+€16,034
Net result for the year
+€3,317
Depreciation
+€43,142
Receivables after one year
-€2,785
Stocks and contracts
+€60,011
Receivables within one year
+€1,550
Deferred charges and accrued income
-€235
Trade debts
-€100,424
Tax, wage and social debts
-€4,449
Other debts
+€20,218
Accrued charges and deferred income
-€4,312
Investment (derived)
-€49,398
Investment in fixed assets (net)
-€49,398
Financing
+€32,867
Debts after one year
+€760
Current portion of long-term debt
+€24,034
Short-term financial debts
+€30,008
Contributions, distributions and other
-€21,935
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457,648 | €404,866 | -€52,783 | -11.5% |
| Formation expenses | 20 | €1,461 | €974 | -€487 | -33.3% |
| Fixed assets | 21/28 | €139,740 | €146,483 | +€6,742 | +4.8% |
| Tangible fixed assets | 22/27 | €139,740 | €146,483 | +€6,742 | +4.8% |
| Plant, machinery and equipment | 23 | €68,127 | €84,613 | +€16,486 | +24.2% |
| Furniture and vehicles | 24 | €9,107 | €12,528 | +€3,421 | +37.6% |
| Leasing and similar rights | 25 | €54,676 | €37,937 | -€16,739 | -30.6% |
| Other tangible fixed assets | 26 | €7,831 | €11,405 | +€3,574 | +45.6% |
| Current assets | 29/58 | €316,447 | €257,409 | -€59,038 | -18.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €52,785 | +€2,785 | +5.6% |
| Other amounts receivable | 291 | €50,000 | €52,785 | +€2,785 | +5.6% |
| Stocks and contracts in progress | 3 | €86,616 | €26,604 | -€60,011 | -69.3% |
| Stocks | 30/36 | €86,616 | €26,604 | -€60,011 | -69.3% |
| Amounts receivable within one year | 40/41 | €177,280 | €175,730 | -€1,550 | -0.9% |
| Trade receivables | 40 | €149,670 | €148,327 | -€1,343 | -0.9% |
| Other amounts receivable | 41 | €27,610 | €27,403 | -€207 | -0.7% |
| Cash at bank and in hand | 54/58 | €497 | €0 | -€497 | -100% |
| Deferred charges and accrued income | 490/1 | €2,055 | €2,290 | +€235 | +11.4% |
| Total equity and liabilities | 10/49 | €457,648 | €404,866 | -€52,783 | -11.5% |
| Equity | 10/15 | €71,448 | €52,830 | -€18,618 | -26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,248 | €46,630 | -€18,618 | -28.5% |
| Distributable reserves | 133 | €65,248 | €46,630 | -€18,618 | -28.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €386,201 | €352,036 | -€34,165 | -8.8% |
| Amounts payable after more than one year | 17 | €117,075 | €117,834 | +€760 | +0.6% |
| Financial debts | 170/4 | €117,075 | €117,834 | +€760 | +0.6% |
| Amounts payable within one year | 42/48 | €264,704 | €234,091 | -€30,613 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €59,949 | €83,983 | +€24,034 | +40.1% |
| Financial debts | 43 | €22 | €30,030 | +€30,008 | +134,264% |
| Credit institutions | 430/8 | €22 | €30,030 | +€30,008 | +134,264% |
| Trade debts | 44 | €178,276 | €77,852 | -€100,424 | -56.3% |
| Suppliers | 440/4 | €178,276 | €77,852 | -€100,424 | -56.3% |
| Taxes, remuneration and social security | 45 | €22,662 | €18,213 | -€4,449 | -19.6% |
| Taxes | 450/3 | €19,523 | €18,213 | -€1,310 | -6.7% |
| Remuneration and social security | 454/9 | €3,139 | €0 | -€3,139 | -100% |
| Other amounts payable | 47/48 | €3,795 | €24,012 | +€20,218 | +533% |
| Accrued charges and deferred income | 492/3 | €4,422 | €110 | -€4,312 | -97.5% |
| Non-recurring operating income | 76A | €0 | €516 | +€516 | |
| Remuneration, social security and pensions | 62 | €49,372 | €27,043 | -€22,328 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,659 | €43,142 | -€6,517 | -13.1% |
| Other operating charges | 640/8 | €11,133 | €17,301 | +€6,168 | +55.4% |
| Non-recurring operating charges | 66A | €89 | €0 | -€89 | -100% |
| Gross operating margin | 9900 | €162,813 | €100,830 | -€61,983 | -38.1% |
| Operating profit (loss) | 9901 | €52,561 | €13,343 | -€39,217 | -74.6% |
| Financial income | 75/76B | €3,125 | €5,271 | +€2,146 | +68.7% |
| Recurring financial income | 75 | €3,125 | €5,271 | +€2,146 | +68.7% |
| Financial charges | 65/66B | €12,717 | €12,671 | -€46 | -0.4% |
| Recurring financial charges | 65 | €12,717 | €12,671 | -€46 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €42,968 | €5,944 | -€37,025 | -86.2% |
| Income taxes | 67/77 | €16,485 | €2,626 | -€13,858 | -84.1% |
| Profit (loss) for the period | 9904 | €26,484 | €3,317 | -€23,166 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,484 | €3,317 | -€23,166 | -87.5% |
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.