BEYOND
ActiveFinancials · financial year 2026, micro format
Annual accounts 2026 filed on 26-10-2026 at the NBB all 36 filings
Turnover
≈ €250,000
Estimated: probably between €190,000 and €340,000
Total assets
€18,972▲ 140%
2025 · €7,913
Net result
€32,242▲ 3.5%
2025 · €31,146
Working capital
-€3,010▲ 80.3%
2025 · -€15,303
Multi-year overview
2019 to 2026, 8 financial yearsOperating result
€45,905
▲ 19.0%
2026
20192026
Net result
€32,242
▲ 3.5%
2026
20192026
Equity
-€3,310
▲ 90.7%
2026
20192026
Total assets
€18,972
▲ 140%
2026
20192026
Debt
€22,282
▼ 48.7%
2026
20192026
Working capital
-€3,010
▲ 80.3%
2026
20192026
Solvency
-17.4%
▲ 431.8pp
2026
20192026
Current ratio
0.86
▲ 0.53
2026
20192026
Return on assets (ROA)
169.9%
▼ 223.6pp
2026
20192026
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20192020202120222023202420252026
Operating result€7,854-€4,585▼ 41.6%€2,457▼ 46.4%€20,152▲ 720%€46,816▲ 132%€32,791▼ 30.0%€38,584▲ 17.7%€45,905▲ 19.0%
Net result€6,856-€3,600▼ 47.5%€1,120within the sector's middle half▼ 68.9%€19,030within the sector's middle half▲ 17×€41,502above the sector's middle half▲ 118%€31,419above the sector's middle half▼ 24.3%€31,146above the sector's middle half▼ 0.9%€32,242▲ 3.5%
Equity-€163,369--€159,769▲ 2.2%-€158,649below the sector's middle half▲ 0.7%-€139,619below the sector's middle half▲ 12.0%-€98,117below the sector's middle half▲ 29.7%-€66,699below the sector's middle half▲ 32.0%-€35,553below the sector's middle half▲ 46.7%-€3,310▲ 90.7%
Total assets€14,086-€5,465▼ 61.2%€4,372below the sector's middle half▼ 20.0%€5,546below the sector's middle half▲ 26.9%€6,844below the sector's middle half▲ 23.4%€6,826below the sector's middle half▼ 0.3%€7,913below the sector's middle half▲ 15.9%€18,972▲ 140%
Debt€177,455-€165,234▼ 6.9%€163,021▼ 1.3%€145,165▼ 11.0%€104,961▼ 27.7%€73,525▼ 30.0%€43,466▼ 40.9%€22,282▼ 48.7%
Working capital-€64,871--€61,019▲ 5.9%-€59,399below the sector's middle half▲ 2.7%-€39,044below the sector's middle half▲ 34.3%-€12,867within the sector's middle half▲ 67.0%-€46,449below the sector's middle half▼ 261%-€15,303within the sector's middle half▲ 67.1%-€3,010▲ 80.3%
Solvency-977.1%below the sector's middle half-449.3%below the sector's middle half▲ 527.8pp-17.4%▲ 431.8pp
Current ratio0.16-0.06▼ 0.100.10below the sector's middle half0.34below the sector's middle half▲ 0.240.12below the sector's middle half▼ 0.210.33below the sector's middle half▲ 0.210.86▲ 0.53
Return on assets (ROA)48.7%-65.9%▲ 17.2pp343.1%above the sector's middle half606.4%above the sector's middle half▲ 263.3pp460.2%above the sector's middle half▼ 146.2pp393.6%above the sector's middle half▼ 66.7pp169.9%▼ 223.6pp
above
within
below
The sector band is the middle half of the companies in Food and beverage service activities (NACE 56). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2026 is 19% higher than in 2025. It is the second rise in a row, after the fall in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2026 in colour, 2025 as the grey bar beneath
Assets €18,972
Fixed assets
€250 =
Current assets
€18,722 ▲ 144%
Equity and liabilities
Equity-€3,310
Debt€22,282
Equity is negative. Debt (€22,282) exceeds the balance-sheet total (€18,972).
Key figures and ratios
Debt ≤ 1 year
€21,732▼
2025 · €22,966
Debt > 1 year
€0▼
2025 · €20,000
Income taxes
€12,967▲
2025 · €6,459
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 31-03-2022 | 31-03-2023 | 31-03-2024 | 31-03-2025 | 31-03-2026 |
|---|---|---|---|---|---|
| Financial fixed assets | - | - | - | - | €0 |
Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2024 · 1 entry · €2,000 awarded · €2,000 paidSchemes
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €252 | €252 | - | - | - | - | - | - | - |
| Other operating charges640/8 | - | - | - | €156 | €334 | €493 | €505 | €520 | ▲ 2.8% |
| Non-recurring operating charges66A | - | - | - | - | €752 | €0 | - | - | - |
| Gross operating margin9900 | €9,625 | €5,437 | €2,959 | €20,308 | €47,902 | €33,284 | €39,090 | €46,425 | ▲ 18.8% |
| Operating profit (loss)9901 | €7,854 | €4,585 | €2,457 | €20,152 | €46,816 | €32,791 | €38,584 | €45,905 | ▲ 19.0% |
| Financial income75/76B | - | - | - | - | €1 | €52 | €0 | €1 | - |
| Recurring financial income75 | - | €1 | - | - | €1 | €52 | €0 | €1 | - |
| Financial charges65/66B | - | - | - | €1,123 | €5,315 | €1,424 | €980 | €697 | ▼ 28.9% |
| Recurring financial charges65 | €1,000 | €986 | €1,337 | €1,123 | €5,315 | €1,424 | €980 | €697 | ▼ 28.9% |
| Profit (loss) for the period before taxes9903 | €6,854 | €3,600 | €1,120 | €19,030 | €41,502 | €31,419 | €37,605 | €45,209 | ▲ 20.2% |
| Income taxes67/77 | -€2 | - | - | - | - | - | €6,459 | €12,967 | ▲ 101% |
| Profit (loss) for the period9904 | €6,856 | €3,600 | €1,120 | €19,030 | €41,502 | €31,419 | €31,146 | €32,242 | ▲ 3.5% |
| Profit (loss) for the period to be appropriated9905 | €6,856 | €3,600 | €1,120 | €19,030 | €41,502 | €31,419 | €31,146 | €32,242 | ▲ 3.5% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €14,086 | €5,465 | €4,372 | €5,546 | €6,844 | €6,826 | €7,913 | €18,972 | ▲ 140% |
| Fixed assets21/28 | €1,502 | €1,250 | €1,250 | €1,250 | €250 | €250 | €250 | €250 | = |
| Tangible fixed assets22/27 | €252 | - | - | - | - | - | - | - | - |
| Financial fixed assets28 | €1,250 | €1,250 | €1,250 | €1,250 | €250 | €250 | €250 | €250 | = |
| Current assets29/58 | €12,584 | €4,215 | €3,122 | €4,296 | €6,594 | €6,576 | €7,663 | €18,722 | ▲ 144% |
| Amounts receivable within one year40/41 | €11,580 | €4,156 | €3,062 | €2,545 | €6,534 | €6,413 | €7,342 | €13,738 | ▲ 87.1% |
| Trade receivables40 | - | - | - | - | €6,534 | €6,413 | €7,342 | €7,490 | ▲ 2.0% |
| Other amounts receivable41 | - | - | - | €2,545 | - | - | - | €6,249 | - |
| Cash at bank and in hand54/58 | €60 | €60 | €60 | €1,751 | €60 | €60 | €230 | €4,896 | ▲ 21× |
| Deferred charges and accrued income490/1 | - | - | - | - | - | €104 | €91 | €87 | ▼ 4.2% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €14,086 | €5,465 | €4,372 | €5,546 | €6,844 | €6,826 | €7,913 | €18,972 | ▲ 140% |
| Equity10/15 | -€163,369 | -€159,769 | -€158,649 | -€139,619 | -€98,117 | -€66,699 | -€35,553 | -€3,310 | ▲ 90.7% |
| Contributions10/11 | €18,592 | €18,592 | - | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Profit (loss) carried forward14 | -€181,961 | -€178,361 | -€177,241 | -€158,212 | -€116,709 | -€85,291 | -€54,145 | -€21,902 | ▲ 59.5% |
| Amounts payable17/49 | €177,455 | €165,234 | €163,021 | €145,165 | €104,961 | €73,525 | €43,466 | €22,282 | ▼ 48.7% |
| Amounts payable after more than one year17 | €100,000 | €100,000 | €100,000 | €100,000 | €85,000 | €20,000 | €20,000 | €0 | ▼ 100% |
| Financial debts170/4 | - | - | - | €100,000 | €85,000 | €20,000 | €20,000 | €0 | ▼ 100% |
| Amounts payable within one year42/48 | €77,455 | €65,234 | €62,521 | €43,340 | €19,461 | €53,025 | €22,966 | €21,732 | ▼ 5.4% |
| Financial debts43 | - | - | - | - | €7,842 | €5,639 | €4,212 | €0 | ▼ 100% |
| Credit institutions430/8 | - | - | - | - | €7,842 | €5,639 | €4,212 | €0 | ▼ 100% |
| Trade debts44 | €3,082 | €294 | €2,127 | €3,658 | €1,900 | €4,682 | €2,265 | €5,425 | ▲ 139% |
| Suppliers440/4 | - | - | - | €3,658 | €1,900 | €4,682 | €2,265 | €5,425 | ▲ 139% |
| Taxes, remuneration and social security45 | - | - | - | - | €1,130 | €2,946 | €9,833 | €16,307 | ▲ 65.8% |
| Taxes450/3 | - | - | - | - | €1,130 | €2,946 | €9,833 | €16,307 | ▲ 65.8% |
| Other amounts payable47/48 | - | - | - | €39,682 | €8,589 | €39,758 | €6,656 | €0 | ▼ 100% |
| Accrued charges and deferred income492/3 | - | - | - | €1,825 | €500 | €500 | €500 | €550 | ▲ 10.0% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €6,856 | €3,600 | €1,120 | €19,030 | €41,502 | €31,419 | €31,146 | €32,242 | ▲ 3.5% |
| + Depreciation and write-downs630 | €252 | €252 | - | - | - | - | - | - | - |
| Operating cash flow (approximation) | €7,108 | €3,852 | €1,120 | €19,030 | €41,502 | €31,419 | €31,146 | €32,242 | ▲ 3.5% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €1,000 | €0 | €0 | €0 | - |
| Change in cash | - | €0 | €0 | €1,691 | -€1,691 | €0 | €170 | €4,666 | ▲ 27× |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 3,794 companies had the same profile as BEYOND has now. Two years later, 91.5% were still going and 2.7% had gone bankrupt.
- Micro
- 20 years or older
- negative equity
- a profit of 5% of the balance sheet or more
91.5%
was still going
5.3%
stopped otherwise
2.7%
went bankrupt
Another 0.6% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of BEYOND itself: 0.8% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 3,794 companies, not a prediction for BEYOND. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 36 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-03-2026 | micro format | 26-10-2026 | 2026-00568502 | |
| 31-03-2025 | micro format | 29-09-2025 | 2025-00525799 | |
| 31-03-2024 | micro format | 28-10-2024 | 2024-00517000 | |
| 31-03-2023 | micro format | 24-10-2023 | 2023-00492257 | |
| 31-03-2022 | micro format | 21-09-2022 | 2022-20434530 | |
| 31-03-2021 | micro format | 28-10-2021 | 2021-75100075 | |
| 31-03-2020 | micro format | 28-10-2020 | 2020-64500009 | |
| 31-03-2019 | micro format | 22-10-2019 | 2019-71300094 | |
| 31-03-2018 | micro format | 31-10-2018 | 2018-71300184 | |
| 31-03-2017 | micro format | 11-10-2017 | 2017-67100528 |