BETS FOOD: 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.
BETS FOOD
Largest movements
- Cash +€65,923
up €65,923 (+65.2%), from €101,091 to €167,014
mainly Receivables within one year (+€63,300) and Net result for the year (+€22,290)
- Receivables within one year -€63,300
down €63,300 (-67.1%), from €94,321 to €31,021
of which Other amounts receivable: -€54,471
- Reserves +€22,290
up €22,290 (+8.7%), from €257,389 to €279,678
of which Distributable reserves: +€22,290
- Trade debts -€16,472
down €16,472 (-27.4%), from €60,153 to €43,681
- Depreciation -€20,149
down €20,149 (-66.9%), from €30,107 to €9,958
- Staff costs -€7,874
down €7,874 (-9.8%), from €80,727 to €72,853
- Taxes +€6,179
up €6,179 (+1,299%), from €476 to €6,654
- Gross operating margin -€4,727
down €4,727 (-3.8%), from €123,628 to €118,901
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 | €491,518 | €488,577 | -€2,941 | -0.6% |
| Fixed assets | 21/28 | €18,275 | €15,767 | -€2,508 | -13.7% |
| Tangible fixed assets | 22/27 | €18,275 | €15,767 | -€2,508 | -13.7% |
| Land and buildings | 22 | €1,477 | €772 | -€705 | -47.7% |
| Plant, machinery and equipment | 23 | €5,585 | €3,466 | -€2,119 | -37.9% |
| Furniture and vehicles | 24 | €11,213 | €11,529 | +€316 | +2.8% |
| Current assets | 29/58 | €473,243 | €472,810 | -€433 | -0.1% |
| Stocks and contracts in progress | 3 | €270,572 | €269,022 | -€1,549 | -0.6% |
| Stocks | 30/36 | €270,572 | €269,022 | -€1,549 | -0.6% |
| Amounts receivable within one year | 40/41 | €94,321 | €31,021 | -€63,300 | -67.1% |
| Trade receivables | 40 | €39,297 | €30,467 | -€8,829 | -22.5% |
| Other amounts receivable | 41 | €55,024 | €554 | -€54,471 | -99.0% |
| Cash at bank and in hand | 54/58 | €101,091 | €167,014 | +€65,923 | +65.2% |
| Deferred charges and accrued income | 490/1 | €7,260 | €5,753 | -€1,507 | -20.8% |
| Total equity and liabilities | 10/49 | €491,518 | €488,577 | -€2,941 | -0.6% |
| Equity | 10/15 | €319,389 | €341,678 | +€22,290 | +7.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €257,389 | €279,678 | +€22,290 | +8.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €251,189 | €273,478 | +€22,290 | +8.9% |
| Provisions and deferred taxes | 16 | €13,495 | €13,495 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €13,495 | €13,495 | = | 0.0% |
| Other liabilities and charges | 164/5 | €13,495 | €13,495 | = | 0.0% |
| Amounts payable | 17/49 | €158,635 | €133,404 | -€25,231 | -15.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €153,849 | €133,404 | -€20,445 | -13.3% |
| Financial debts | 43 | €3,638 | €0 | -€3,638 | -100% |
| Credit institutions | 430/8 | €3,638 | €0 | -€3,638 | -100% |
| Trade debts | 44 | €60,153 | €43,681 | -€16,472 | -27.4% |
| Suppliers | 440/4 | €60,153 | €43,681 | -€16,472 | -27.4% |
| Taxes, remuneration and social security | 45 | €28,058 | €27,723 | -€336 | -1.2% |
| Taxes | 450/3 | €7,872 | €9,666 | +€1,794 | +22.8% |
| Remuneration and social security | 454/9 | €20,186 | €18,057 | -€2,129 | -10.5% |
| Other amounts payable | 47/48 | €62,000 | €62,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,785 | €0 | -€4,785 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €80,727 | €72,853 | -€7,874 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,107 | €9,958 | -€20,149 | -66.9% |
| Other operating charges | 640/8 | €1,378 | €1,546 | +€167 | +12.2% |
| Gross operating margin | 9900 | €123,628 | €118,901 | -€4,727 | -3.8% |
| Operating profit (loss) | 9901 | €11,415 | €34,544 | +€23,128 | +203% |
| Financial income | 75/76B | €500 | €1,000 | +€500 | +100% |
| Recurring financial income | 75 | €500 | €1,000 | +€500 | +100% |
| Financial charges | 65/66B | €6,685 | €6,600 | -€85 | -1.3% |
| Recurring financial charges | 65 | €6,685 | €6,600 | -€85 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €5,231 | €28,944 | +€23,713 | +453% |
| Income taxes | 67/77 | €476 | €6,654 | +€6,179 | +1,299% |
| Profit (loss) for the period | 9904 | €4,755 | €22,290 | +€17,535 | +369% |
| Profit (loss) for the period to be appropriated | 9905 | €4,755 | €22,290 | +€17,535 | +369% |
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 18 October 2026 via checked.be.