Beyönd: 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.
Beyönd
Largest movements
- Cash +€2,937
up €2,937 (+200.9%), from €1,462 to €4,399
mainly Debts after one year (+€33,432) and Depreciation (+€3,074)
- Intangible fixed assets -€199
down €199 (-2.3%), from €8,489 to €8,290
- Receivables within one year -€173
down €173 (-85.7%), from €202 to €29
of which Other amounts receivable: -€202
- Debts after one year +€33,432
up €33,432 (+130.8%), from €25,568 to €59,000
- Profit (loss) carried forward -€31,579
down €31,579 (-71.4%), from -€44,243 to -€75,822
- Tax, wage and social debts +€407
up €407 (+167.4%), from €243 to €651
- Accrued charges and deferred income +€355
up €355 (+149.7%), from €237 to €591
- Gross operating margin -€7,466
down €7,466 (-39.9%), from -€18,721 to -€26,187
- Financial charges +€1,027
up €1,027 (+113.7%), from €903 to €1,930
- Depreciation +€299
up €299 (+10.8%), from €2,776 to €3,074
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,279 | €12,852 | +€2,574 | +25.0% |
| Fixed assets | 21/28 | €8,489 | €8,290 | -€199 | -2.3% |
| Intangible fixed assets | 21 | €8,489 | €8,290 | -€199 | -2.3% |
| Current assets | 29/58 | €1,790 | €4,563 | +€2,773 | +155.0% |
| Amounts receivable within one year | 40/41 | €202 | €29 | -€173 | -85.7% |
| Trade receivables | 40 | - | €29 | +€29 | |
| Other amounts receivable | 41 | €202 | - | -€202 | |
| Cash at bank and in hand | 54/58 | €1,462 | €4,399 | +€2,937 | +200.9% |
| Deferred charges and accrued income | 490/1 | €126 | €134 | +€9 | +6.8% |
| Total equity and liabilities | 10/49 | €10,279 | €12,852 | +€2,574 | +25.0% |
| Equity | 10/15 | -€17,243 | -€48,822 | -€31,579 | -183.1% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,243 | -€75,822 | -€31,579 | -71.4% |
| Amounts payable | 17/49 | €27,522 | €61,674 | +€34,153 | +124.1% |
| Amounts payable after more than one year | 17 | €25,568 | €59,000 | +€33,432 | +130.8% |
| Financial debts | 170/4 | €25,568 | €59,000 | +€33,432 | +130.8% |
| Amounts payable within one year | 42/48 | €1,717 | €2,083 | +€366 | +21.3% |
| Trade debts | 44 | €1,474 | €1,432 | -€42 | -2.8% |
| Suppliers | 440/4 | €1,474 | €1,432 | -€42 | -2.8% |
| Taxes, remuneration and social security | 45 | €243 | €651 | +€407 | +167.4% |
| Taxes | 450/3 | €243 | €651 | +€407 | +167.4% |
| Accrued charges and deferred income | 492/3 | €237 | €591 | +€355 | +149.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,776 | €3,074 | +€299 | +10.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€18,721 | -€26,187 | -€7,466 | -39.9% |
| Operating profit (loss) | 9901 | -€21,881 | -€29,649 | -€7,768 | -35.5% |
| Financial charges | 65/66B | €903 | €1,930 | +€1,027 | +113.7% |
| Recurring financial charges | 65 | €903 | €1,930 | +€1,027 | +113.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,784 | -€31,579 | -€8,795 | -38.6% |
| Profit (loss) for the period | 9904 | -€22,784 | -€31,579 | -€8,795 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,784 | -€31,579 | -€8,795 | -38.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.