BEYOND 97: 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 97
Largest movements
- Tangible fixed assets +€31,028
up €31,028, from €0 to €31,028
of which Plant, machinery and equipment: +€16,157
- Intangible fixed assets +€18,481
new in 2025: €18,481
- Receivables within one year +€17,242
up €17,242 (+5131.4%), from €336 to €17,578
of which Trade receivables: +€15,230
- Financial fixed assets +€12,000
new in 2025: €12,000
- Cash +€6,587
up €6,587 (+28.8%), from €22,902 to €29,489
mainly Debts after one year (+€30,430) and Current portion of long-term debt (+€25,011)
- Debts after one year +€30,430
new in 2025: €30,430
- Current portion of long-term debt +€25,011
up €25,011, from €0 to €25,011
- Trade debts +€23,975
up €23,975 (+1020.8%), from €2,349 to €26,324
- Other debts +€18,128
up €18,128 (+127.6%), from €14,211 to €32,339
- Profit (loss) carried forward -€7,573
down €7,573 (-19.2%), from -€39,452 to -€47,025
- Gross operating margin +€14,010
up €14,010, from -€10,519 to €3,491
- Depreciation +€6,082
up €6,082, from €0 to €6,082
- Financial charges +€2,836
up €2,836 (+330.5%), from €858 to €3,695
- Other operating charges -€2,066
down €2,066 (-53.5%), from €3,860 to €1,794
- Staff costs +€1,366
new in 2025: €1,366
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 | €23,238 | €111,458 | +€88,220 | +379.6% |
| Fixed assets | 21/28 | €0 | €61,510 | +€61,510 | |
| Intangible fixed assets | 21 | - | €18,481 | +€18,481 | |
| Tangible fixed assets | 22/27 | €0 | €31,028 | +€31,028 | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | €16,157 | +€16,157 | |
| Furniture and vehicles | 24 | - | €14,872 | +€14,872 | |
| Financial fixed assets | 28 | - | €12,000 | +€12,000 | |
| Current assets | 29/58 | €23,238 | €49,948 | +€26,710 | +114.9% |
| Amounts receivable within one year | 40/41 | €336 | €17,578 | +€17,242 | +5131.4% |
| Trade receivables | 40 | €0 | €15,230 | +€15,230 | |
| Other amounts receivable | 41 | €336 | €2,347 | +€2,011 | +598.6% |
| Cash at bank and in hand | 54/58 | €22,902 | €29,489 | +€6,587 | +28.8% |
| Deferred charges and accrued income | 490/1 | - | €2,882 | +€2,882 | |
| Total equity and liabilities | 10/49 | €23,238 | €111,458 | +€88,220 | +379.6% |
| Equity | 10/15 | €6,660 | -€2,774 | -€9,433 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,511 | €25,651 | -€1,860 | -6.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €27,511 | €25,651 | -€1,860 | -6.8% |
| Profit (loss) carried forward | 14 | -€39,452 | -€47,025 | -€7,573 | -19.2% |
| Amounts payable | 17/49 | €16,578 | €114,231 | +€97,653 | +589.1% |
| Amounts payable after more than one year | 17 | - | €30,430 | +€30,430 | |
| Financial debts | 170/4 | - | €30,430 | +€30,430 | |
| Amounts payable within one year | 42/48 | €16,578 | €83,780 | +€67,202 | +405.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €25,011 | +€25,011 | |
| Financial debts | 43 | €19 | €0 | -€19 | -100.0% |
| Credit institutions | 430/8 | €19 | €0 | -€19 | -100.0% |
| Trade debts | 44 | €2,349 | €26,324 | +€23,975 | +1020.8% |
| Suppliers | 440/4 | €2,349 | €26,324 | +€23,975 | +1020.8% |
| Taxes, remuneration and social security | 45 | €0 | €106 | +€106 | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | - | €106 | +€106 | |
| Other amounts payable | 47/48 | €14,211 | €32,339 | +€18,128 | +127.6% |
| Accrued charges and deferred income | 492/3 | - | €22 | +€22 | |
| Non-recurring operating income | 76A | €54 | €0 | -€54 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €1,366 | +€1,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €6,082 | +€6,082 | |
| Other operating charges | 640/8 | €3,860 | €1,794 | -€2,066 | -53.5% |
| Non-recurring operating charges | 66A | €10,662 | €0 | -€10,662 | -100.0% |
| Gross operating margin | 9900 | -€10,519 | €3,491 | +€14,010 | |
| Operating profit (loss) | 9901 | -€25,041 | -€5,751 | +€19,289 | +77.0% |
| Financial income | 75/76B | €1 | €13 | +€12 | +859.7% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +859.7% |
| Financial charges | 65/66B | €858 | €3,695 | +€2,836 | +330.5% |
| Recurring financial charges | 65 | €858 | €3,695 | +€2,836 | +330.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,898 | -€9,433 | +€16,465 | +63.6% |
| Income taxes | 67/77 | €0 | €1 | +€0 | +64.3% |
| Profit (loss) for the period | 9904 | -€25,898 | -€9,433 | +€16,464 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,898 | -€9,433 | +€16,464 | +63.6% |
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 4 October 2026 via checked.be.