Above & Beyond: what changed
What changed
Above & Beyond
NACE 47.120, Other non-specialised retail sale
filed annual accounts (NBB)
Net result for the year
€68,837
2025 · -€1.2m+€1.2m
Equity
€209,169
2025 · €140,332+€68,837
Cash
€132,370
2025 · €36,674+€95,696
Balance sheet total
€6.6m
2025 · €5.6m+€993,135
Largest movements
Assets
- Receivables within one year +€476,122
up €476,122 (+262%), from €181,733 to €657,855
of which Trade receivables: +€531,987
- Stocks and contracts +€358,664
up €358,664 (+11.6%), from €3.1m to €3.5m
- Intangible fixed assets +€208,720
up €208,720 (+33.2%), from €627,768 to €836,488
- Tangible fixed assets -€149,514
down €149,514 (-9.4%), from €1.6m to €1.4m
of which Leasing and similar rights: -€120,092
- Cash +€95,696
up €95,696 (+261%), from €36,674 to €132,370
mainly Trade debts (+€511,074) and Other debts (+€500,000)
Equity and liabilities
- Trade debts +€511,074
up €511,074 (+89.0%), from €574,019 to €1.1m
- Debts after one year -€507,543
down €507,543 (-23.7%), from €2.1m to €1.6m
- Other debts +€500,000
up €500,000 (+849%), from €58,880 to €558,880
- Advances received +€376,465
new in 2026: €376,465
- Profit (loss) carried forward +€68,837
up €68,837 (+6.7%), from -€1.0m to -€962,057
Income statement
- Gross operating margin +€585,957
up €585,957 (+89.2%), from €656,716 to €1.2m
- Staff costs -€518,311
down €518,311 (-40.4%), from €1.3m to €765,278
- Financial charges -€150,876
down €150,876 (-58.4%), from €258,149 to €107,274
- Financial income -€30,669
down €30,669 (-71.6%), from €42,818 to €12,149
Change in the result, 2025 to 2026
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 2025
-€1.2m
Gross operating margin
+€585,957
Staff costs
+€518,311
Depreciation
+€1,042
Write-downs
+€2,000
Other operating charges
+€11,442
Other operating items
+€8,739
Financial income
-€30,669
Financial charges
+€150,876
Taxes
+€518
Result 2026
€68,837
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€946,117
Investment
-€350,681
Financing
-€499,740
Cash 2025
€36,674
From operations (derived)
+€946,117
Net result for the year
+€68,837
Depreciation
+€307,995
Stocks and contracts
-€358,664
Receivables within one year
-€476,122
Deferred charges and accrued income
-€19,967
Trade debts
+€511,074
Tax, wage and social debts
+€47,360
Advances received
+€376,465
Other debts
+€500,000
Accrued charges and deferred income
-€10,860
Investment (derived)
-€350,681
Investment in fixed assets (net)
-€350,681
Financing
-€499,740
Debts after one year
-€507,543
Current portion of long-term debt
+€7,803
Cash 2026
€132,370
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,577,770 | €6,570,905 | +€993,135 | +17.8% |
| Fixed assets | 21/28 | €2,234,394 | €2,277,079 | +€42,686 | +1.9% |
| Intangible fixed assets | 21 | €627,768 | €836,488 | +€208,720 | +33.2% |
| Tangible fixed assets | 22/27 | €1,585,060 | €1,435,547 | -€149,514 | -9.4% |
| Plant, machinery and equipment | 23 | €218,206 | €185,698 | -€32,508 | -14.9% |
| Furniture and vehicles | 24 | €70,691 | €74,995 | +€4,304 | +6.1% |
| Leasing and similar rights | 25 | €1,286,870 | €1,166,778 | -€120,092 | -9.3% |
| Other tangible fixed assets | 26 | €9,293 | €8,075 | -€1,218 | -13.1% |
| Financial fixed assets | 28 | €21,566 | €5,045 | -€16,521 | -76.6% |
| Current assets | 29/58 | €3,343,376 | €4,293,825 | +€950,449 | +28.4% |
| Stocks and contracts in progress | 3 | €3,099,959 | €3,458,624 | +€358,664 | +11.6% |
| Stocks | 30/36 | €3,099,959 | €3,458,624 | +€358,664 | +11.6% |
| Amounts receivable within one year | 40/41 | €181,733 | €657,855 | +€476,122 | +262% |
| Trade receivables | 40 | €125,867 | €657,855 | +€531,987 | +423% |
| Other amounts receivable | 41 | €55,866 | €0 | -€55,866 | -100% |
| Cash at bank and in hand | 54/58 | €36,674 | €132,370 | +€95,696 | +261% |
| Deferred charges and accrued income | 490/1 | €25,010 | €44,977 | +€19,967 | +79.8% |
| Total equity and liabilities | 10/49 | €5,577,770 | €6,570,905 | +€993,135 | +17.8% |
| Equity | 10/15 | €140,332 | €209,169 | +€68,837 | +49.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,152,626 | €1,152,626 | = | 0.0% |
| Distributable reserves | 133 | €1,152,626 | €1,152,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,030,894 | -€962,057 | +€68,837 | +6.7% |
| Amounts payable | 17/49 | €5,437,438 | €6,361,736 | +€924,298 | +17.0% |
| Amounts payable after more than one year | 17 | €2,143,639 | €1,636,096 | -€507,543 | -23.7% |
| Financial debts | 170/4 | €2,143,639 | €1,636,096 | -€507,543 | -23.7% |
| Amounts payable within one year | 42/48 | €3,271,927 | €4,714,629 | +€1.4m | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €780,264 | €788,067 | +€7,803 | +1.0% |
| Financial debts | 43 | €1,700,000 | €1,700,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,700,000 | €1,700,000 | = | 0.0% |
| Trade debts | 44 | €574,019 | €1,085,093 | +€511,074 | +89.0% |
| Suppliers | 440/4 | €574,019 | €1,085,093 | +€511,074 | +89.0% |
| Advances received on contracts in progress | 46 | - | €376,465 | +€376,465 | |
| Taxes, remuneration and social security | 45 | €158,764 | €206,124 | +€47,360 | +29.8% |
| Taxes | 450/3 | €99 | €38,325 | +€38,227 | +38,758% |
| Remuneration and social security | 454/9 | €158,665 | €167,798 | +€9,133 | +5.8% |
| Other amounts payable | 47/48 | €58,880 | €558,880 | +€500,000 | +849% |
| Accrued charges and deferred income | 492/3 | €21,872 | €11,011 | -€10,860 | -49.7% |
| Non-recurring operating income | 76A | €4,071 | €5,080 | +€1,009 | +24.8% |
| Remuneration, social security and pensions | 62 | €1,283,589 | €765,278 | -€518,311 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309,037 | €307,995 | -€1,042 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,000 | €0 | -€2,000 | -100% |
| Other operating charges | 640/8 | €15,800 | €4,358 | -€11,442 | -72.4% |
| Non-recurring operating charges | 66A | €8,739 | €0 | -€8,739 | -100% |
| Gross operating margin | 9900 | €656,716 | €1,242,673 | +€585,957 | +89.2% |
| Operating profit (loss) | 9901 | -€962,449 | €165,042 | +€1.1m | |
| Financial income | 75/76B | €42,818 | €12,149 | -€30,669 | -71.6% |
| Recurring financial income | 75 | €42,818 | €12,149 | -€30,669 | -71.6% |
| Financial charges | 65/66B | €258,149 | €107,274 | -€150,876 | -58.4% |
| Recurring financial charges | 65 | €258,149 | €107,274 | -€150,876 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,177,781 | €69,917 | +€1.2m | |
| Income taxes | 67/77 | €1,599 | €1,080 | -€518 | -32.4% |
| Profit (loss) for the period | 9904 | -€1,179,379 | €68,837 | +€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,179,379 | €68,837 | +€1.2m |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2025 and 31 July 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.