BETTAMAN: what changed
Two fiscal 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.
BETTAMAN
Largest movements
- Receivables after one year +€134,596
up €134,596 (+1094.3%), from €12,300 to €146,896
- Receivables within one year -€85,419
down €85,419 (-98.7%), from €86,512 to €1,093
of which Other amounts receivable: -€83,833
- Tangible fixed assets +€20,697
up €20,697 (+70.9%), from €29,208 to €49,905
of which Furniture and vehicles: +€15,375
- Cash -€10,405
down €10,405 (-23.5%), from €44,206 to €33,801
mainly Receivables after one year (-€134,596) and Contributions, distributions and other (-€42,857)
- Deferred charges and accrued income -€6,301
down €6,301 (-85.0%), from €7,417 to €1,116
- Reserves +€54,723
up €54,723 (+46.7%), from €117,269 to €171,993
of which Distributable reserves: +€54,723
- Profit (loss) carried forward -€42,857
down €42,857 (-24.7%), from €173,405 to €130,548
- Other debts +€42,767
up €42,767 (+47524.3%), from €90 to €42,857
- Trade debts +€14,340
up €14,340 (+302.2%), from €4,745 to €19,086
- Tax, wage and social debts -€7,241
down €7,241 (-32.0%), from €22,639 to €15,398
- Gross operating margin -€101,164
down €101,164 (-58.0%), from €174,354 to €73,190
- Taxes -€33,010
down €33,010 (-56.6%), from €58,283 to €25,273
- Financial income +€4,355
up €4,355 (+49.8%), from €8,740 to €13,094
of which Non-recurring financial income: +€3,270
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.
Cash bridge derived
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 | €338,147 | €393,918 | +€55,771 | +16.5% |
| Fixed assets | 21/28 | €29,208 | €49,905 | +€20,697 | +70.9% |
| Tangible fixed assets | 22/27 | €29,208 | €49,905 | +€20,697 | +70.9% |
| Land and buildings | 22 | €4,218 | €6,412 | +€2,194 | +52.0% |
| Plant, machinery and equipment | 23 | - | €3,128 | +€3,128 | |
| Furniture and vehicles | 24 | €4,575 | €19,950 | +€15,375 | +336.0% |
| Other tangible fixed assets | 26 | €20,415 | €20,415 | = | 0.0% |
| Current assets | 29/58 | €308,939 | €344,013 | +€35,074 | +11.4% |
| Amounts receivable after more than one year | 29 | €12,300 | €146,896 | +€134,596 | +1094.3% |
| Other amounts receivable | 291 | €12,300 | €146,896 | +€134,596 | +1094.3% |
| Amounts receivable within one year | 40/41 | €86,512 | €1,093 | -€85,419 | -98.7% |
| Trade receivables | 40 | €2,125 | €539 | -€1,586 | -74.6% |
| Other amounts receivable | 41 | €84,387 | €554 | -€83,833 | -99.3% |
| Current investments | 50/53 | €158,504 | €161,106 | +€2,602 | +1.6% |
| Cash at bank and in hand | 54/58 | €44,206 | €33,801 | -€10,405 | -23.5% |
| Deferred charges and accrued income | 490/1 | €7,417 | €1,116 | -€6,301 | -85.0% |
| Total equity and liabilities | 10/49 | €338,147 | €393,918 | +€55,771 | +16.5% |
| Equity | 10/15 | €304,674 | €316,541 | +€11,866 | +3.9% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €117,269 | €171,993 | +€54,723 | +46.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €117,269 | €171,993 | +€54,723 | +46.7% |
| Profit (loss) carried forward | 14 | €173,405 | €130,548 | -€42,857 | -24.7% |
| Amounts payable | 17/49 | €33,473 | €77,377 | +€43,904 | +131.2% |
| Amounts payable within one year | 42/48 | €33,473 | €77,377 | +€43,904 | +131.2% |
| Financial debts | 43 | €5,998 | €37 | -€5,962 | -99.4% |
| Credit institutions | 430/8 | €5,998 | €37 | -€5,962 | -99.4% |
| Trade debts | 44 | €4,745 | €19,086 | +€14,340 | +302.2% |
| Suppliers | 440/4 | €4,745 | €19,086 | +€14,340 | +302.2% |
| Taxes, remuneration and social security | 45 | €22,639 | €15,398 | -€7,241 | -32.0% |
| Taxes | 450/3 | €22,639 | €15,398 | -€7,241 | -32.0% |
| Other amounts payable | 47/48 | €90 | €42,857 | +€42,767 | +47524.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,745 | €2,939 | -€806 | -21.5% |
| Other operating charges | 640/8 | €3,689 | €2,232 | -€1,457 | -39.5% |
| Gross operating margin | 9900 | €174,354 | €73,190 | -€101,164 | -58.0% |
| Operating profit (loss) | 9901 | €166,919 | €68,019 | -€98,900 | -59.3% |
| Financial income | 75/76B | €8,740 | €13,094 | +€4,355 | +49.8% |
| Recurring financial income | 75 | €6,386 | €7,471 | +€1,085 | +17.0% |
| Non-recurring financial income | 76B | €2,353 | €5,623 | +€3,270 | +138.9% |
| Financial charges | 65/66B | €2,106 | €1,117 | -€989 | -47.0% |
| Recurring financial charges | 65 | €2,106 | €1,117 | -€989 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €173,553 | €79,996 | -€93,556 | -53.9% |
| Income taxes | 67/77 | €58,283 | €25,273 | -€33,010 | -56.6% |
| Profit (loss) for the period | 9904 | €115,269 | €54,723 | -€60,546 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €115,269 | €54,723 | -€60,546 | -52.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.