BEYTO: 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.
BEYTO
Largest movements
- Tangible fixed assets +€278,451
up €278,451 (+875.0%), from €31,823 to €310,274
of which Land and buildings: +€285,989
- Receivables within one year +€23,878
up €23,878 (+64.7%), from €36,914 to €60,792
of which Other amounts receivable: +€36,459
- Cash -€9,830
down €9,830 (-90.2%), from €10,899 to €1,069
mainly Investment in fixed assets (net) (-€292,313) and Receivables within one year (-€23,878)
- Intangible fixed assets -€5,000
down €5,000 (-71.6%), from €6,986 to €1,986
- Debts after one year +€241,204
new in 2024: €241,204
- Current portion of long-term debt +€26,814
up €26,814 (+178.8%), from €15,000 to €41,814
- Trade debts +€13,135
up €13,135 (+784.7%), from €1,674 to €14,808
- Reserves +€8,721
up €8,721 (+14.2%), from €61,411 to €70,131
- Tax, wage and social debts -€5,160
down €5,160 (-93.2%), from €5,537 to €377
of which Remuneration and social security: -€3,817
- Staff costs -€30,678
no longer reported in 2024 (was €30,678)
- Gross operating margin -€13,458
down €13,458 (-22.8%), from €59,010 to €45,552
- Financial charges +€8,651
up €8,651 (+220.8%), from €3,918 to €12,569
- Depreciation +€5,448
up €5,448 (+40.6%), from €13,413 to €18,861
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,622 | €374,121 | +€287,499 | +331.9% |
| Fixed assets | 21/28 | €38,809 | €312,260 | +€273,451 | +704.6% |
| Intangible fixed assets | 21 | €6,986 | €1,986 | -€5,000 | -71.6% |
| Tangible fixed assets | 22/27 | €31,823 | €310,274 | +€278,451 | +875.0% |
| Land and buildings | 22 | - | €285,989 | +€285,989 | |
| Plant, machinery and equipment | 23 | €17,172 | €14,021 | -€3,150 | -18.3% |
| Furniture and vehicles | 24 | €14,651 | €10,264 | -€4,387 | -29.9% |
| Current assets | 29/58 | €47,813 | €61,861 | +€14,048 | +29.4% |
| Amounts receivable within one year | 40/41 | €36,914 | €60,792 | +€23,878 | +64.7% |
| Trade receivables | 40 | €26,398 | €13,816 | -€12,581 | -47.7% |
| Other amounts receivable | 41 | €10,516 | €46,976 | +€36,459 | +346.7% |
| Cash at bank and in hand | 54/58 | €10,899 | €1,069 | -€9,830 | -90.2% |
| Total equity and liabilities | 10/49 | €86,622 | €374,121 | +€287,499 | +331.9% |
| Equity | 10/15 | €64,411 | €73,131 | +€8,721 | +13.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,411 | €70,131 | +€8,721 | +14.2% |
| Distributable reserves | 133 | €61,411 | €70,131 | +€8,721 | +14.2% |
| Amounts payable | 17/49 | €22,211 | €300,990 | +€278,779 | +1255.1% |
| Amounts payable after more than one year | 17 | - | €241,204 | +€241,204 | |
| Financial debts | 170/4 | - | €241,204 | +€241,204 | |
| Amounts payable within one year | 42/48 | €22,211 | €56,999 | +€34,788 | +156.6% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €41,814 | +€26,814 | +178.8% |
| Trade debts | 44 | €1,674 | €14,808 | +€13,135 | +784.7% |
| Suppliers | 440/4 | €1,674 | €14,808 | +€13,135 | +784.7% |
| Taxes, remuneration and social security | 45 | €5,537 | €377 | -€5,160 | -93.2% |
| Taxes | 450/3 | €1,720 | €377 | -€1,343 | -78.1% |
| Remuneration and social security | 454/9 | €3,817 | - | -€3,817 | |
| Accrued charges and deferred income | 492/3 | - | €2,787 | +€2,787 | |
| Remuneration, social security and pensions | 62 | €30,678 | - | -€30,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,413 | €18,861 | +€5,448 | +40.6% |
| Other operating charges | 640/8 | €68 | €582 | +€515 | +761.0% |
| Gross operating margin | 9900 | €59,010 | €45,552 | -€13,458 | -22.8% |
| Operating profit (loss) | 9901 | €14,852 | €26,108 | +€11,257 | +75.8% |
| Financial income | 75/76B | €116 | - | -€116 | |
| Recurring financial income | 75 | €116 | - | -€116 | |
| Financial charges | 65/66B | €3,918 | €12,569 | +€8,651 | +220.8% |
| Recurring financial charges | 65 | €3,918 | €12,569 | +€8,651 | +220.8% |
| Profit (loss) for the period before taxes | 9903 | €11,050 | €13,539 | +€2,489 | +22.5% |
| Income taxes | 67/77 | €4,819 | €4,818 | -€1 | 0.0% |
| Profit (loss) for the period | 9904 | €6,231 | €8,721 | +€2,490 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,231 | €8,721 | +€2,490 | +40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.