BETOON: 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.
BETOON
Largest movements
- Cash -€61,712
down €61,712 (-83.8%), from €73,667 to €11,956
mainly Investment in fixed assets (net) (-€49,605) and Trade debts (-€33,407)
- Tangible fixed assets +€20,272
up €20,272 (+42.2%), from €48,078 to €68,350
of which Furniture and vehicles: +€22,366
- Receivables within one year +€10,325
up €10,325 (+19.0%), from €54,237 to €64,562
of which Trade receivables: +€5,240
- Trade debts -€33,407
down €33,407 (-87.1%), from €38,353 to €4,947
- Tax, wage and social debts -€9,383
down €9,383 (-84.0%), from €11,175 to €1,792
- Reserves +€6,591
up €6,591 (+7.6%), from €86,863 to €93,454
- Other debts +€5,083
up €5,083 (+13.2%), from €38,591 to €43,674
- Gross operating margin +€5,287
up €5,287 (+15.6%), from €33,931 to €39,218
- Depreciation +€3,998
up €3,998 (+15.8%), from €25,335 to €29,333
- Other operating charges +€511
up €511 (+54.1%), from €945 to €1,456
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 | €175,983 | €144,867 | -€31,115 | -17.7% |
| Fixed assets | 21/28 | €48,078 | €68,350 | +€20,272 | +42.2% |
| Tangible fixed assets | 22/27 | €48,078 | €68,350 | +€20,272 | +42.2% |
| Plant, machinery and equipment | 23 | €43,877 | €41,783 | -€2,094 | -4.8% |
| Furniture and vehicles | 24 | €4,202 | €26,567 | +€22,366 | +532% |
| Current assets | 29/58 | €127,904 | €76,517 | -€51,387 | -40.2% |
| Amounts receivable within one year | 40/41 | €54,237 | €64,562 | +€10,325 | +19.0% |
| Trade receivables | 40 | €50,260 | €55,500 | +€5,240 | +10.4% |
| Other amounts receivable | 41 | €3,977 | €9,061 | +€5,084 | +128% |
| Cash at bank and in hand | 54/58 | €73,667 | €11,956 | -€61,712 | -83.8% |
| Total equity and liabilities | 10/49 | €175,983 | €144,867 | -€31,115 | -17.7% |
| Equity | 10/15 | €87,863 | €94,454 | +€6,591 | +7.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €86,863 | €93,454 | +€6,591 | +7.6% |
| Distributable reserves | 133 | €86,863 | €93,454 | +€6,591 | +7.6% |
| Amounts payable | 17/49 | €88,119 | €50,413 | -€37,706 | -42.8% |
| Amounts payable within one year | 42/48 | €88,119 | €50,413 | -€37,706 | -42.8% |
| Trade debts | 44 | €38,353 | €4,947 | -€33,407 | -87.1% |
| Suppliers | 440/4 | €38,353 | €4,947 | -€33,407 | -87.1% |
| Taxes, remuneration and social security | 45 | €11,175 | €1,792 | -€9,383 | -84.0% |
| Taxes | 450/3 | €11,175 | €1,792 | -€9,383 | -84.0% |
| Other amounts payable | 47/48 | €38,591 | €43,674 | +€5,083 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,335 | €29,333 | +€3,998 | +15.8% |
| Other operating charges | 640/8 | €945 | €1,456 | +€511 | +54.1% |
| Gross operating margin | 9900 | €33,931 | €39,218 | +€5,287 | +15.6% |
| Operating profit (loss) | 9901 | €7,651 | €8,429 | +€778 | +10.2% |
| Financial income | 75/76B | €217 | €67 | -€149 | -69.0% |
| Recurring financial income | 75 | €217 | €67 | -€149 | -69.0% |
| Financial charges | 65/66B | €368 | €127 | -€241 | -65.6% |
| Recurring financial charges | 65 | €368 | €127 | -€241 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | €7,500 | €8,370 | +€870 | +11.6% |
| Income taxes | 67/77 | €1,697 | €1,779 | +€82 | +4.8% |
| Profit (loss) for the period | 9904 | €5,803 | €6,591 | +€788 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,803 | €6,591 | +€788 | +13.6% |
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 1 November 2026 via checked.be.