BEYOND: 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.
BEYOND
Largest movements
- Receivables within one year +€929
up €929 (+14.5%), from €6,413 to €7,342
- Cash +€170
up €170 (+285.4%), from €60 to €230
mainly Net result for the year (+€31,146) and Tax, wage and social debts (+€6,887)
- Other debts -€33,103
down €33,103 (-83.3%), from €39,758 to €6,656
- Profit (loss) carried forward +€31,146
up €31,146 (+36.5%), from -€85,291 to -€54,145
- Tax, wage and social debts +€6,887
up €6,887 (+233.8%), from €2,946 to €9,833
- Trade debts -€2,417
down €2,417 (-51.6%), from €4,682 to €2,265
- Short-term financial debts -€1,427
down €1,427 (-25.3%), from €5,639 to €4,212
- Taxes +€6,459
new in 2025: €6,459
- Gross operating margin +€5,806
up €5,806 (+17.4%), from €33,284 to €39,090
- Financial charges -€444
down €444 (-31.2%), from €1,424 to €980
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 | €6,826 | €7,913 | +€1,087 | +15.9% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €6,576 | €7,663 | +€1,087 | +16.5% |
| Amounts receivable within one year | 40/41 | €6,413 | €7,342 | +€929 | +14.5% |
| Trade receivables | 40 | €6,413 | €7,342 | +€929 | +14.5% |
| Cash at bank and in hand | 54/58 | €60 | €230 | +€170 | +285.4% |
| Deferred charges and accrued income | 490/1 | €104 | €91 | -€13 | -12.3% |
| Total equity and liabilities | 10/49 | €6,826 | €7,913 | +€1,087 | +15.9% |
| Equity | 10/15 | -€66,699 | -€35,553 | +€31,146 | +46.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,291 | -€54,145 | +€31,146 | +36.5% |
| Amounts payable | 17/49 | €73,525 | €43,466 | -€30,059 | -40.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,025 | €22,966 | -€30,059 | -56.7% |
| Financial debts | 43 | €5,639 | €4,212 | -€1,427 | -25.3% |
| Credit institutions | 430/8 | €5,639 | €4,212 | -€1,427 | -25.3% |
| Trade debts | 44 | €4,682 | €2,265 | -€2,417 | -51.6% |
| Suppliers | 440/4 | €4,682 | €2,265 | -€2,417 | -51.6% |
| Taxes, remuneration and social security | 45 | €2,946 | €9,833 | +€6,887 | +233.8% |
| Taxes | 450/3 | €2,946 | €9,833 | +€6,887 | +233.8% |
| Other amounts payable | 47/48 | €39,758 | €6,656 | -€33,103 | -83.3% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €33,284 | €39,090 | +€5,806 | +17.4% |
| Operating profit (loss) | 9901 | €32,791 | €38,584 | +€5,794 | +17.7% |
| Financial income | 75/76B | €52 | €0 | -€52 | -100.0% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100.0% |
| Financial charges | 65/66B | €1,424 | €980 | -€444 | -31.2% |
| Recurring financial charges | 65 | €1,424 | €980 | -€444 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €31,419 | €37,605 | +€6,186 | +19.7% |
| Income taxes | 67/77 | - | €6,459 | +€6,459 | |
| Profit (loss) for the period | 9904 | €31,419 | €31,146 | -€273 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,419 | €31,146 | -€273 | -0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.