BEYOND: 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.
BEYOND
Largest movements
- Cash -€11,334
down €11,334 (-92.4%), from €12,260 to €926
mainly Investment in fixed assets (net) (-€8,712) and Trade debts (-€8,069)
- Tangible fixed assets +€5,171
up €5,171 (+65.9%), from €7,852 to €13,024
of which Plant, machinery and equipment: +€6,231
- Receivables within one year -€1,213
down €1,213 (-29.9%), from €4,051 to €2,838
of which Trade receivables: -€1,155
- Stocks and contracts -€500
down €500 (-100%), from €500 to €0
- Trade debts -€8,069
down €8,069 (-87.2%), from €9,253 to €1,184
- Reserves +€3,620
up €3,620 (+64.5%), from €5,613 to €9,233
- Tax, wage and social debts -€1,458
down €1,458 (-94.1%), from €1,549 to €91
- Other debts -€1,122
down €1,122 (-21.6%), from €5,201 to €4,079
- Accrued charges and deferred income -€848
down €848 (-41.4%), from €2,048 to €1,200
- Gross operating margin +€4,806
up €4,806 (+119%), from €4,036 to €8,843
- Depreciation +€1,937
up €1,937 (+121%), from €1,604 to €3,541
- Taxes +€837
up €837 (+111%), from €754 to €1,591
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.
Derived cash bridge
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 | €24,664 | €16,787 | -€7,876 | -31.9% |
| Fixed assets | 21/28 | €7,852 | €13,024 | +€5,171 | +65.9% |
| Tangible fixed assets | 22/27 | €7,852 | €13,024 | +€5,171 | +65.9% |
| Plant, machinery and equipment | 23 | €1,477 | €7,709 | +€6,231 | +422% |
| Furniture and vehicles | 24 | €6,375 | €5,315 | -€1,060 | -16.6% |
| Current assets | 29/58 | €16,811 | €3,764 | -€13,048 | -77.6% |
| Stocks and contracts in progress | 3 | €500 | €0 | -€500 | -100% |
| Stocks | 30/36 | €500 | €0 | -€500 | -100% |
| Amounts receivable within one year | 40/41 | €4,051 | €2,838 | -€1,213 | -29.9% |
| Trade receivables | 40 | €2,747 | €1,592 | -€1,155 | -42.1% |
| Other amounts receivable | 41 | €1,304 | €1,246 | -€58 | -4.4% |
| Cash at bank and in hand | 54/58 | €12,260 | €926 | -€11,334 | -92.4% |
| Total equity and liabilities | 10/49 | €24,664 | €16,787 | -€7,876 | -31.9% |
| Equity | 10/15 | €6,613 | €10,233 | +€3,620 | +54.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,613 | €9,233 | +€3,620 | +64.5% |
| Distributable reserves | 133 | €5,613 | €9,233 | +€3,620 | +64.5% |
| Amounts payable | 17/49 | €18,051 | €6,554 | -€11,497 | -63.7% |
| Amounts payable within one year | 42/48 | €16,003 | €5,354 | -€10,649 | -66.5% |
| Trade debts | 44 | €9,253 | €1,184 | -€8,069 | -87.2% |
| Suppliers | 440/4 | €9,253 | €1,184 | -€8,069 | -87.2% |
| Taxes, remuneration and social security | 45 | €1,549 | €91 | -€1,458 | -94.1% |
| Taxes | 450/3 | €1,549 | €91 | -€1,458 | -94.1% |
| Other amounts payable | 47/48 | €5,201 | €4,079 | -€1,122 | -21.6% |
| Accrued charges and deferred income | 492/3 | €2,048 | €1,200 | -€848 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,604 | €3,541 | +€1,937 | +121% |
| Gross operating margin | 9900 | €4,036 | €8,843 | +€4,806 | +119% |
| Operating profit (loss) | 9901 | €2,432 | €5,302 | +€2,869 | +118% |
| Financial charges | 65/66B | €89 | €90 | +€2 | +1.7% |
| Recurring financial charges | 65 | €89 | €90 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €2,344 | €5,212 | +€2,868 | +122% |
| Income taxes | 67/77 | €754 | €1,591 | +€837 | +111% |
| Profit (loss) for the period | 9904 | €1,590 | €3,620 | +€2,031 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €1,590 | €3,620 | +€2,031 | +128% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.