Baeyond: 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.
Baeyond
Largest movements
- Cash +€32,693
up €32,693 (+91.6%), from €35,679 to €68,372
mainly Net result for the year (+€33,247) and Depreciation (+€3,432)
- Tangible fixed assets -€2,377
down €2,377 (-18.2%), from €13,081 to €10,704
of which Plant, machinery and equipment: -€2,111
- Receivables within one year +€1,545
up €1,545 (+14.6%), from €10,566 to €12,110
of which Trade receivables: +€1,545
- Reserves +€33,247
up €33,247 (+73.6%), from €45,181 to €78,428
- Tax, wage and social debts -€1,308
down €1,308 (-15.5%), from €8,461 to €7,153
of which Taxes: -€1,286
- Gross operating margin +€1,845
up €1,845 (+4.0%), from €46,620 to €48,464
- Depreciation +€887
up €887 (+34.8%), from €2,545 to €3,432
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 | €60,675 | €93,416 | +€32,741 | +54.0% |
| Fixed assets | 21/28 | €13,081 | €10,704 | -€2,377 | -18.2% |
| Tangible fixed assets | 22/27 | €13,081 | €10,704 | -€2,377 | -18.2% |
| Plant, machinery and equipment | 23 | €4,387 | €2,276 | -€2,111 | -48.1% |
| Furniture and vehicles | 24 | €3,183 | €2,541 | -€642 | -20.2% |
| Other tangible fixed assets | 26 | €5,511 | €5,888 | +€377 | +6.8% |
| Current assets | 29/58 | €47,594 | €82,711 | +€35,118 | +73.8% |
| Amounts receivable within one year | 40/41 | €10,566 | €12,110 | +€1,545 | +14.6% |
| Trade receivables | 40 | €10,565 | €12,110 | +€1,545 | +14.6% |
| Other amounts receivable | 41 | €1 | €1 | -€0 | -27.3% |
| Cash at bank and in hand | 54/58 | €35,679 | €68,372 | +€32,693 | +91.6% |
| Deferred charges and accrued income | 490/1 | €1,349 | €2,229 | +€880 | +65.2% |
| Total equity and liabilities | 10/49 | €60,675 | €93,416 | +€32,741 | +54.0% |
| Equity | 10/15 | €50,181 | €83,428 | +€33,247 | +66.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,181 | €78,428 | +€33,247 | +73.6% |
| Distributable reserves | 133 | €45,181 | €78,428 | +€33,247 | +73.6% |
| Amounts payable | 17/49 | €10,494 | €9,988 | -€506 | -4.8% |
| Amounts payable within one year | 42/48 | €10,494 | €9,988 | -€506 | -4.8% |
| Financial debts | 43 | €352 | €248 | -€104 | -29.6% |
| Credit institutions | 430/8 | €352 | €248 | -€104 | -29.6% |
| Trade debts | 44 | €1,681 | €2,584 | +€903 | +53.7% |
| Suppliers | 440/4 | €1,681 | €2,584 | +€903 | +53.7% |
| Taxes, remuneration and social security | 45 | €8,461 | €7,153 | -€1,308 | -15.5% |
| Taxes | 450/3 | €8,439 | €7,153 | -€1,286 | -15.2% |
| Remuneration and social security | 454/9 | €22 | €0 | -€22 | -100.0% |
| Other amounts payable | 47/48 | €0 | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,545 | €3,432 | +€887 | +34.8% |
| Other operating charges | 640/8 | €0 | €435 | +€435 | |
| Gross operating margin | 9900 | €46,620 | €48,464 | +€1,845 | +4.0% |
| Operating profit (loss) | 9901 | €44,074 | €44,597 | +€523 | +1.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,989 | €2,529 | -€460 | -15.4% |
| Recurring financial charges | 65 | €2,989 | €2,529 | -€460 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €41,085 | €42,068 | +€983 | +2.4% |
| Income taxes | 67/77 | €8,505 | €8,821 | +€316 | +3.7% |
| Profit (loss) for the period | 9904 | €32,580 | €33,247 | +€667 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,580 | €33,247 | +€667 | +2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.