BEYOND COMMUNICATION: 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 COMMUNICATION
Largest movements
- Receivables within one year -€37,039
down €37,039 (-52.8%), from €70,169 to €33,130
of which Trade receivables: -€68,654
- Tangible fixed assets -€2,441
down €2,441 (-34.0%), from €7,190 to €4,749
of which Furniture and vehicles: -€2,441
- Cash -€2,426
down €2,426 (-5.9%), from €41,392 to €38,966
mainly Net result for the year (-€47,959) and Tax, wage and social debts (-€9,321)
- Profit (loss) carried forward -€47,959
down €47,959, from €2,049 to -€45,911
- Other debts +€12,190
up €12,190 (+13.4%), from €91,193 to €103,383
- Tax, wage and social debts -€9,321
down €9,321 (-92.6%), from €10,065 to €744
- Trade debts +€3,468
up €3,468 (+396%), from €875 to €4,343
- Gross operating margin -€59,947
down €59,947, from €17,967 to -€41,981
- Depreciation +€2,121
up €2,121 (+663%), from €320 to €2,441
- Financial charges -€1,972
down €1,972 (-43.5%), from €4,531 to €2,559
- Taxes -€851
down €851 (-77.1%), from €1,104 to €253
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 | €131,389 | €89,767 | -€41,622 | -31.7% |
| Fixed assets | 21/28 | €19,828 | €17,671 | -€2,157 | -10.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,190 | €4,749 | -€2,441 | -34.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,190 | €4,749 | -€2,441 | -34.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €12,638 | €12,922 | +€284 | +2.2% |
| Current assets | 29/58 | €111,561 | €72,096 | -€39,465 | -35.4% |
| Amounts receivable within one year | 40/41 | €70,169 | €33,130 | -€37,039 | -52.8% |
| Trade receivables | 40 | €70,169 | €1,514 | -€68,654 | -97.8% |
| Other amounts receivable | 41 | - | €31,616 | +€31,616 | |
| Cash at bank and in hand | 54/58 | €41,392 | €38,966 | -€2,426 | -5.9% |
| Total equity and liabilities | 10/49 | €131,389 | €89,767 | -€41,622 | -31.7% |
| Equity | 10/15 | €29,256 | -€18,704 | -€47,959 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,807 | €14,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,948 | €12,948 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,049 | -€45,911 | -€47,959 | |
| Amounts payable | 17/49 | €102,133 | €108,471 | +€6,338 | +6.2% |
| Amounts payable within one year | 42/48 | €102,133 | €108,471 | +€6,338 | +6.2% |
| Trade debts | 44 | €875 | €4,343 | +€3,468 | +396% |
| Suppliers | 440/4 | €875 | €4,343 | +€3,468 | +396% |
| Taxes, remuneration and social security | 45 | €10,065 | €744 | -€9,321 | -92.6% |
| Taxes | 450/3 | €10,065 | €744 | -€9,321 | -92.6% |
| Other amounts payable | 47/48 | €91,193 | €103,383 | +€12,190 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €2,441 | +€2,121 | +663% |
| Other operating charges | 640/8 | €629 | €741 | +€112 | +17.8% |
| Non-recurring operating charges | 66A | €2,726 | - | -€2,726 | |
| Gross operating margin | 9900 | €17,967 | -€41,981 | -€59,947 | |
| Operating profit (loss) | 9901 | €14,292 | -€45,162 | -€59,454 | |
| Financial income | 75/76B | €0 | €15 | +€15 | +37,400% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +37,400% |
| Financial charges | 65/66B | €4,531 | €2,559 | -€1,972 | -43.5% |
| Recurring financial charges | 65 | €4,531 | €2,559 | -€1,972 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €9,761 | -€47,706 | -€57,467 | |
| Income taxes | 67/77 | €1,104 | €253 | -€851 | -77.1% |
| Profit (loss) for the period | 9904 | €8,656 | -€47,959 | -€56,616 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,656 | -€47,959 | -€56,616 |
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 16 October 2026 via checked.be.