be-yond: what changed
Two financial 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.
be-yond
Largest movements
- Cash -€31,861
down €31,861 (-92.4%), from €34,472 to €2,611
mainly Net result for the year (-€33,561) and Tax, wage and social debts (-€16,597)
- Tangible fixed assets -€6,497
down €6,497 (-67.2%), from €9,661 to €3,165
of which Furniture and vehicles: -€5,648
- Receivables within one year +€5,722
up €5,722 (+16.4%), from €34,850 to €40,572
of which Trade receivables: +€4,716
- Profit (loss) carried forward -€33,561
new in 2025: -€33,561
- Other debts +€25,357
up €25,357 (+222.5%), from €11,394 to €36,751
- Tax, wage and social debts -€16,597
down €16,597 (-62.4%), from €26,597 to €10,000
of which Taxes: -€26,597
- Trade debts -€8,149
down €8,149 (-98.4%), from €8,278 to €129
- Gross operating margin -€109,572
down €109,572, from €85,290 to -€24,282
- Write-downs -€68,000
down €68,000 (-100.0%), from €68,000 to €0
- Taxes -€3,670
down €3,670 (-100.0%), from €3,670 to €0
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 | €79,587 | €46,637 | -€32,950 | -41.4% |
| Fixed assets | 21/28 | €9,661 | €3,165 | -€6,497 | -67.2% |
| Tangible fixed assets | 22/27 | €9,661 | €3,165 | -€6,497 | -67.2% |
| Plant, machinery and equipment | 23 | €1,799 | €950 | -€848 | -47.2% |
| Furniture and vehicles | 24 | €7,862 | €2,214 | -€5,648 | -71.8% |
| Current assets | 29/58 | €69,926 | €43,472 | -€26,453 | -37.8% |
| Amounts receivable within one year | 40/41 | €34,850 | €40,572 | +€5,722 | +16.4% |
| Trade receivables | 40 | €34,850 | €39,566 | +€4,716 | +13.5% |
| Other amounts receivable | 41 | - | €1,006 | +€1,006 | |
| Cash at bank and in hand | 54/58 | €34,472 | €2,611 | -€31,861 | -92.4% |
| Deferred charges and accrued income | 490/1 | €604 | €290 | -€314 | -52.0% |
| Total equity and liabilities | 10/49 | €79,587 | €46,637 | -€32,950 | -41.4% |
| Equity | 10/15 | €32,118 | -€1,443 | -€33,561 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €32,018 | €32,018 | = | 0.0% |
| Distributable reserves | 133 | €32,018 | €32,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€33,561 | -€33,561 | |
| Amounts payable | 17/49 | €47,469 | €48,080 | +€611 | +1.3% |
| Amounts payable within one year | 42/48 | €46,269 | €46,880 | +€611 | +1.3% |
| Trade debts | 44 | €8,278 | €129 | -€8,149 | -98.4% |
| Suppliers | 440/4 | €8,278 | €129 | -€8,149 | -98.4% |
| Taxes, remuneration and social security | 45 | €26,597 | €10,000 | -€16,597 | -62.4% |
| Taxes | 450/3 | €26,597 | €0 | -€26,597 | -100.0% |
| Remuneration and social security | 454/9 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €11,394 | €36,751 | +€25,357 | +222.5% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €33 | €0 | -€33 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,596 | €7,747 | +€151 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €68,000 | €0 | -€68,000 | -100.0% |
| Other operating charges | 640/8 | €1,103 | €1,147 | +€45 | +4.0% |
| Gross operating margin | 9900 | €85,290 | -€24,282 | -€109,572 | |
| Operating profit (loss) | 9901 | €8,558 | -€33,176 | -€41,735 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €330 | €385 | +€55 | +16.6% |
| Recurring financial charges | 65 | €330 | €385 | +€55 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €8,228 | -€33,561 | -€41,789 | |
| Income taxes | 67/77 | €3,670 | €0 | -€3,670 | -100.0% |
| Profit (loss) for the period | 9904 | €4,558 | -€33,561 | -€38,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,558 | -€33,561 | -€38,120 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.