BEETKLAAR: 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.
BEETKLAAR
Largest movements
- Cash +€25,193
up €25,193 (+62.8%), from €40,088 to €65,281
mainly Net result for the year (+€17,136) and Other debts (+€7,261)
- Receivables within one year +€6,128
up €6,128 (+116.8%), from €5,248 to €11,376
of which Trade receivables: +€6,128
- Tangible fixed assets -€5,829
down €5,829 (-66.3%), from €8,785 to €2,956
of which Furniture and vehicles: -€5,642
- Reserves +€17,136
up €17,136 (+116.5%), from €14,714 to €31,850
- Other debts +€7,261
up €7,261 (+45.2%), from €16,069 to €23,330
- Tax, wage and social debts +€976
up €976 (+10.8%), from €9,020 to €9,996
of which Remuneration and social security: +€1,207
- Gross operating margin -€2,487
down €2,487 (-7.7%), from €32,185 to €29,698
- Taxes +€559
up €559 (+10.4%), from €5,357 to €5,916
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 | €54,803 | €80,176 | +€25,373 | +46.3% |
| Fixed assets | 21/28 | €8,785 | €2,956 | -€5,829 | -66.3% |
| Tangible fixed assets | 22/27 | €8,785 | €2,956 | -€5,829 | -66.3% |
| Plant, machinery and equipment | 23 | €541 | €354 | -€187 | -34.5% |
| Furniture and vehicles | 24 | €8,244 | €2,602 | -€5,642 | -68.4% |
| Current assets | 29/58 | €46,018 | €77,220 | +€31,202 | +67.8% |
| Amounts receivable within one year | 40/41 | €5,248 | €11,376 | +€6,128 | +116.8% |
| Trade receivables | 40 | €5,248 | €11,376 | +€6,128 | +116.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €40,088 | €65,281 | +€25,193 | +62.8% |
| Deferred charges and accrued income | 490/1 | €682 | €562 | -€120 | -17.6% |
| Total equity and liabilities | 10/49 | €54,803 | €80,176 | +€25,373 | +46.3% |
| Equity | 10/15 | €19,714 | €36,850 | +€17,136 | +86.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,714 | €31,850 | +€17,136 | +116.5% |
| Distributable reserves | 133 | €14,714 | €31,850 | +€17,136 | +116.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €35,089 | €43,326 | +€8,237 | +23.5% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,089 | €33,326 | +€8,237 | +32.8% |
| Taxes, remuneration and social security | 45 | €9,020 | €9,996 | +€976 | +10.8% |
| Taxes | 450/3 | €9,020 | €8,789 | -€231 | -2.6% |
| Remuneration and social security | 454/9 | - | €1,207 | +€1,207 | |
| Other amounts payable | 47/48 | €16,069 | €23,330 | +€7,261 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,829 | €5,829 | = | 0.0% |
| Other operating charges | 640/8 | €677 | €888 | +€211 | +31.2% |
| Gross operating margin | 9900 | €32,185 | €29,698 | -€2,487 | -7.7% |
| Operating profit (loss) | 9901 | €25,680 | €22,982 | -€2,698 | -10.5% |
| Financial income | 75/76B | €6 | €265 | +€259 | +4551.8% |
| Recurring financial income | 75 | €6 | €265 | +€259 | +4551.8% |
| Financial charges | 65/66B | €184 | €195 | +€10 | +5.7% |
| Recurring financial charges | 65 | €184 | €195 | +€10 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €25,502 | €23,052 | -€2,450 | -9.6% |
| Income taxes | 67/77 | €5,357 | €5,916 | +€559 | +10.4% |
| Profit (loss) for the period | 9904 | €20,144 | €17,136 | -€3,008 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,144 | €17,136 | -€3,008 | -14.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.