BETTIMED: 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.
BETTIMED
Largest movements
- Cash +€22,568
up €22,568 (+30.6%), from €73,683 to €96,251
mainly Net result for the year (+€36,534) and Receivables within one year (+€9,860)
- Receivables within one year -€9,860
down €9,860 (-40.5%), from €24,368 to €14,508
- Tangible fixed assets +€1,649
up €1,649 (+79.1%), from €2,084 to €3,733
- Reserves +€36,534
up €36,534 (+68.4%), from €53,398 to €89,933
- Other debts -€18,964
down €18,964 (-77.7%), from €24,393 to €5,429
- Tax, wage and social debts -€4,211
down €4,211 (-17.0%), from €24,780 to €20,570
of which Taxes: -€2,211
- Gross operating margin +€17,882
up €17,882 (+27.3%), from €65,512 to €83,394
- Financial charges +€5,519
up €5,519 (+18.8%), from €29,350 to €34,869
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 | €105,123 | €118,835 | +€13,712 | +13.0% |
| Fixed assets | 21/28 | €2,084 | €3,733 | +€1,649 | +79.1% |
| Tangible fixed assets | 22/27 | €2,084 | €3,733 | +€1,649 | +79.1% |
| Furniture and vehicles | 24 | €2,084 | €3,733 | +€1,649 | +79.1% |
| Current assets | 29/58 | €103,039 | €115,101 | +€12,063 | +11.7% |
| Amounts receivable within one year | 40/41 | €24,368 | €14,508 | -€9,860 | -40.5% |
| Other amounts receivable | 41 | €24,368 | €14,508 | -€9,860 | -40.5% |
| Cash at bank and in hand | 54/58 | €73,683 | €96,251 | +€22,568 | +30.6% |
| Deferred charges and accrued income | 490/1 | €4,988 | €4,342 | -€646 | -13.0% |
| Total equity and liabilities | 10/49 | €105,123 | €118,835 | +€13,712 | +13.0% |
| Equity | 10/15 | €55,898 | €92,433 | +€36,534 | +65.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €53,398 | €89,933 | +€36,534 | +68.4% |
| Distributable reserves | 133 | €53,398 | €89,933 | +€36,534 | +68.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,224 | €26,402 | -€22,822 | -46.4% |
| Amounts payable within one year | 42/48 | €49,209 | €26,105 | -€23,104 | -47.0% |
| Trade debts | 44 | €36 | €107 | +€71 | +196.6% |
| Suppliers | 440/4 | €36 | €107 | +€71 | +196.6% |
| Taxes, remuneration and social security | 45 | €24,780 | €20,570 | -€4,211 | -17.0% |
| Taxes | 450/3 | €22,780 | €20,570 | -€2,211 | -9.7% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts payable | 47/48 | €24,393 | €5,429 | -€18,964 | -77.7% |
| Accrued charges and deferred income | 492/3 | €16 | €297 | +€282 | +1807.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €711 | €1,152 | +€440 | +61.9% |
| Other operating charges | 640/8 | €571 | €505 | -€65 | -11.4% |
| Gross operating margin | 9900 | €65,512 | €83,394 | +€17,882 | +27.3% |
| Operating profit (loss) | 9901 | €64,230 | €81,737 | +€17,507 | +27.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €29,350 | €34,869 | +€5,519 | +18.8% |
| Recurring financial charges | 65 | €29,350 | €34,869 | +€5,519 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €34,881 | €46,869 | +€11,988 | +34.4% |
| Income taxes | 67/77 | €10,167 | €10,335 | +€167 | +1.6% |
| Profit (loss) for the period | 9904 | €24,713 | €36,534 | +€11,821 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,713 | €36,534 | +€11,821 | +47.8% |
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 9 October 2026 via checked.be.