BETTI-GARNIER CONSULTING & TRAINING: what changed
What changed
BETTI-GARNIER CONSULTING & TRAINING
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€67,526
2024 · €36,717+€30,808
Equity
€636
2024 · €85,610-€84,974
Cash
€13,641
2024 · €59,870-€46,229
Balance sheet total
€74,443
2024 · €119,070-€44,627
Largest movements
Assets
- Cash -€46,229
down €46,229 (-77.2%), from €59,870 to €13,641
mainly Contributions, distributions and other (-€152,500) and Receivables within one year (-€9,415)
- Receivables within one year +€9,415
up €9,415 (+48.3%), from €19,498 to €28,913
of which Trade receivables: +€11,099
- Tangible fixed assets -€6,422
down €6,422 (-34.1%), from €18,851 to €12,428
- Deferred charges and accrued income -€1,391
down €1,391 (-15.0%), from €9,251 to €7,860
Equity and liabilities
- Reserves -€84,974
down €84,974 (-99.4%), from €85,510 to €536
- Other debts +€43,644
new in 2025: €43,644
- Debts after one year -€7,476
down €7,476 (-65.9%), from €11,353 to €3,877
- Tax, wage and social debts +€2,975
up €2,975 (+20.7%), from €14,403 to €17,378
Income statement
- Gross operating margin +€37,494
up €37,494 (+62.1%), from €60,394 to €97,887
- Taxes +€7,351
up €7,351 (+62.6%), from €11,736 to €19,087
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
€36,717
Gross operating margin
+€37,494
Depreciation
-€468
Other operating charges
+€734
Financial income
+€4
Financial charges
+€396
Taxes
-€7,351
Result 2025
€67,526
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
+€114,314
Investment
-€984
Financing
-€159,558
Cash 2024
€59,870
From operations (derived)
+€114,314
Net result for the year
+€67,526
Depreciation
+€7,407
Receivables within one year
-€9,415
Deferred charges and accrued income
+€1,391
Trade debts
+€786
Tax, wage and social debts
+€2,975
Other debts
+€43,644
Investment (derived)
-€984
Investment in fixed assets (net)
-€984
Financing
-€159,558
Debts after one year
-€7,476
Current portion of long-term debt
+€355
Short-term financial debts
+€63
Contributions, distributions and other
-€152,500
Cash 2025
€13,641
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,070 | €74,443 | -€44,627 | -37.5% |
| Fixed assets | 21/28 | €30,451 | €24,028 | -€6,422 | -21.1% |
| Tangible fixed assets | 22/27 | €18,851 | €12,428 | -€6,422 | -34.1% |
| Furniture and vehicles | 24 | €18,851 | €12,428 | -€6,422 | -34.1% |
| Financial fixed assets | 28 | €11,600 | €11,600 | = | 0.0% |
| Current assets | 29/58 | €88,619 | €50,415 | -€38,205 | -43.1% |
| Amounts receivable within one year | 40/41 | €19,498 | €28,913 | +€9,415 | +48.3% |
| Trade receivables | 40 | €17,814 | €28,913 | +€11,099 | +62.3% |
| Other amounts receivable | 41 | €1,684 | €0 | -€1,684 | -100% |
| Cash at bank and in hand | 54/58 | €59,870 | €13,641 | -€46,229 | -77.2% |
| Deferred charges and accrued income | 490/1 | €9,251 | €7,860 | -€1,391 | -15.0% |
| Total equity and liabilities | 10/49 | €119,070 | €74,443 | -€44,627 | -37.5% |
| Equity | 10/15 | €85,610 | €636 | -€84,974 | -99.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €85,510 | €536 | -€84,974 | -99.4% |
| Distributable reserves | 133 | €85,510 | €536 | -€84,974 | -99.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,460 | €73,807 | +€40,347 | +121% |
| Amounts payable after more than one year | 17 | €11,353 | €3,877 | -€7,476 | -65.9% |
| Financial debts | 170/4 | €11,353 | €3,877 | -€7,476 | -65.9% |
| Amounts payable within one year | 42/48 | €22,107 | €69,930 | +€47,823 | +216% |
| Current portion of amounts payable after more than one year | 42 | €7,121 | €7,476 | +€355 | +5.0% |
| Financial debts | 43 | €288 | €351 | +€63 | +21.7% |
| Other loans | 439 | €288 | €351 | +€63 | +21.7% |
| Trade debts | 44 | €296 | €1,082 | +€786 | +266% |
| Suppliers | 440/4 | €296 | €1,082 | +€786 | +266% |
| Taxes, remuneration and social security | 45 | €14,403 | €17,378 | +€2,975 | +20.7% |
| Taxes | 450/3 | €14,403 | €17,378 | +€2,975 | +20.7% |
| Other amounts payable | 47/48 | - | €43,644 | +€43,644 | |
| Non-recurring operating income | 76A | - | €307 | +€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,939 | €7,407 | +€468 | +6.7% |
| Other operating charges | 640/8 | €2,185 | €1,451 | -€734 | -33.6% |
| Gross operating margin | 9900 | €60,394 | €97,887 | +€37,494 | +62.1% |
| Operating profit (loss) | 9901 | €51,269 | €89,029 | +€37,760 | +73.7% |
| Financial income | 75/76B | €1 | €4 | +€4 | +593% |
| Recurring financial income | 75 | €1 | €4 | +€4 | +593% |
| Financial charges | 65/66B | €2,817 | €2,421 | -€396 | -14.0% |
| Recurring financial charges | 65 | €2,817 | €2,421 | -€396 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €48,453 | €86,613 | +€38,159 | +78.8% |
| Income taxes | 67/77 | €11,736 | €19,087 | +€7,351 | +62.6% |
| Profit (loss) for the period | 9904 | €36,717 | €67,526 | +€30,808 | +83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,717 | €67,526 | +€30,808 | +83.9% |
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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 3 November 2026 via checked.be.