Beyond-C: 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-C
Largest movements
- Receivables within one year +€9,345
up €9,345 (+26.6%), from €35,175 to €44,520
of which Other amounts receivable: +€6,883
- Tangible fixed assets -€3,405
down €3,405 (-3.7%), from €92,254 to €88,849
of which Land and buildings: -€2,171
- Cash -€3,216
down €3,216 (-6.3%), from €50,688 to €47,472
mainly Contributions, distributions and other (-€28,750) and Receivables within one year (-€9,345)
- Profit (loss) carried forward -€144,277
down €144,277 (-100.0%), from €144,277 to €0
- Reserves +€124,305
new in 2024: €124,305
- Other debts +€30,496
up €30,496 (+257.2%), from €11,857 to €42,353
- Debts after one year -€4,467
down €4,467 (-10.8%), from €41,298 to €36,832
- Gross operating margin -€43,289
down €43,289 (-65.3%), from €66,295 to €23,006
- Taxes -€7,851
down €7,851 (-69.1%), from €11,364 to €3,514
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 | €218,629 | €221,919 | +€3,290 | +1.5% |
| Fixed assets | 21/28 | €92,254 | €88,849 | -€3,405 | -3.7% |
| Tangible fixed assets | 22/27 | €92,254 | €88,849 | -€3,405 | -3.7% |
| Land and buildings | 22 | €85,009 | €82,837 | -€2,171 | -2.6% |
| Plant, machinery and equipment | 23 | €154 | €0 | -€154 | -100.0% |
| Furniture and vehicles | 24 | €3,131 | €2,051 | -€1,080 | -34.5% |
| Other tangible fixed assets | 26 | €3,960 | €3,960 | = | 0.0% |
| Current assets | 29/58 | €126,374 | €133,070 | +€6,696 | +5.3% |
| Amounts receivable within one year | 40/41 | €35,175 | €44,520 | +€9,345 | +26.6% |
| Trade receivables | 40 | €30,255 | €32,718 | +€2,462 | +8.1% |
| Other amounts receivable | 41 | €4,920 | €11,802 | +€6,883 | +139.9% |
| Current investments | 50/53 | €40,275 | €40,275 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,688 | €47,472 | -€3,216 | -6.3% |
| Deferred charges and accrued income | 490/1 | €236 | €803 | +€567 | +239.7% |
| Total equity and liabilities | 10/49 | €218,629 | €221,919 | +€3,290 | +1.5% |
| Equity | 10/15 | €149,277 | €129,305 | -€19,972 | -13.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €124,305 | +€124,305 | |
| Distributable reserves | 133 | - | €124,305 | +€124,305 | |
| Profit (loss) carried forward | 14 | €144,277 | €0 | -€144,277 | -100.0% |
| Amounts payable | 17/49 | €69,351 | €92,614 | +€23,263 | +33.5% |
| Amounts payable after more than one year | 17 | €41,298 | €36,832 | -€4,467 | -10.8% |
| Financial debts | 170/4 | €41,298 | €36,832 | -€4,467 | -10.8% |
| Amounts payable within one year | 42/48 | €28,053 | €55,782 | +€27,730 | +98.8% |
| Current portion of amounts payable after more than one year | 42 | €4,271 | €4,467 | +€195 | +4.6% |
| Financial debts | 43 | €1,149 | €551 | -€598 | -52.0% |
| Credit institutions | 430/8 | €1,149 | €551 | -€598 | -52.0% |
| Trade debts | 44 | €2,594 | €1,112 | -€1,482 | -57.1% |
| Suppliers | 440/4 | €2,594 | €1,112 | -€1,482 | -57.1% |
| Taxes, remuneration and social security | 45 | €8,182 | €7,300 | -€882 | -10.8% |
| Taxes | 450/3 | €8,182 | €7,300 | -€882 | -10.8% |
| Other amounts payable | 47/48 | €11,857 | €42,353 | +€30,496 | +257.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,354 | €8,476 | +€122 | +1.5% |
| Other operating charges | 640/8 | €498 | €126 | -€372 | -74.7% |
| Non-recurring operating charges | 66A | - | -€50 | -€50 | |
| Gross operating margin | 9900 | €66,295 | €23,006 | -€43,289 | -65.3% |
| Operating profit (loss) | 9901 | €57,442 | €14,454 | -€42,988 | -74.8% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €2,197 | €2,163 | -€34 | -1.6% |
| Recurring financial charges | 65 | €2,197 | €2,163 | -€34 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €55,251 | €12,291 | -€42,960 | -77.8% |
| Income taxes | 67/77 | €11,364 | €3,514 | -€7,851 | -69.1% |
| Profit (loss) for the period | 9904 | €43,887 | €8,778 | -€35,109 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,887 | €8,778 | -€35,109 | -80.0% |
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 5 October 2026 via checked.be.