Beyond Consulting: 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 Consulting
Largest movements
- Receivables within one year -€10,803
down €10,803 (-70.5%), from €15,325 to €4,522
of which Trade receivables: -€14,999
- Cash -€8,006
down €8,006 (-76.5%), from €10,467 to €2,461
mainly Net result for the year (-€34,825) and Investment in fixed assets (net) (-€3,918)
- Deferred charges and accrued income -€6,186
down €6,186 (-88.0%), from €7,032 to €847
- Tangible fixed assets +€3,091
up €3,091 (+254%), from €1,217 to €4,308
of which Assets under construction and advance payments: +€3,076
- Profit (loss) carried forward -€34,825
new in 2025: -€34,825
- Other debts +€19,901
up €19,901 (+1,874%), from €1,062 to €20,963
- Trade debts -€3,593
down €3,593 (-64.6%), from €5,560 to €1,966
- Tax, wage and social debts -€3,386
down €3,386 (-60.7%), from €5,574 to €2,188
- Gross operating margin -€27,163
down €27,163 (-573%), from -€4,740 to -€31,903
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 | €34,041 | €12,138 | -€21,903 | -64.3% |
| Fixed assets | 21/28 | €1,217 | €4,308 | +€3,091 | +254% |
| Tangible fixed assets | 22/27 | €1,217 | €4,308 | +€3,091 | +254% |
| Furniture and vehicles | 24 | €1,217 | €1,232 | +€15 | +1.3% |
| Assets under construction and advance payments | 27 | - | €3,076 | +€3,076 | |
| Current assets | 29/58 | €32,824 | €7,830 | -€24,995 | -76.1% |
| Amounts receivable within one year | 40/41 | €15,325 | €4,522 | -€10,803 | -70.5% |
| Trade receivables | 40 | €14,999 | €0 | -€14,999 | -100% |
| Other amounts receivable | 41 | €326 | €4,522 | +€4,196 | +1,287% |
| Cash at bank and in hand | 54/58 | €10,467 | €2,461 | -€8,006 | -76.5% |
| Deferred charges and accrued income | 490/1 | €7,032 | €847 | -€6,186 | -88.0% |
| Total equity and liabilities | 10/49 | €34,041 | €12,138 | -€21,903 | -64.3% |
| Equity | 10/15 | €21,845 | -€12,980 | -€34,825 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,845 | €16,845 | = | 0.0% |
| Distributable reserves | 133 | €16,845 | €16,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€34,825 | -€34,825 | |
| Amounts payable | 17/49 | €12,196 | €25,118 | +€12,922 | +106% |
| Amounts payable within one year | 42/48 | €12,196 | €25,118 | +€12,922 | +106% |
| Trade debts | 44 | €5,560 | €1,966 | -€3,593 | -64.6% |
| Suppliers | 440/4 | €5,560 | €1,966 | -€3,593 | -64.6% |
| Taxes, remuneration and social security | 45 | €5,574 | €2,188 | -€3,386 | -60.7% |
| Taxes | 450/3 | €5,574 | €2,188 | -€3,386 | -60.7% |
| Other amounts payable | 47/48 | €1,062 | €20,963 | +€19,901 | +1,874% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €827 | -€209 | -20.2% |
| Other operating charges | 640/8 | €723 | €845 | +€122 | +16.9% |
| Non-recurring operating charges | 66A | €0 | €520 | +€520 | |
| Gross operating margin | 9900 | -€4,740 | -€31,903 | -€27,163 | -573% |
| Operating profit (loss) | 9901 | -€6,499 | -€34,095 | -€27,596 | -425% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €250 | €508 | +€257 | +103% |
| Recurring financial charges | 65 | €250 | €508 | +€257 | +103% |
| Profit (loss) for the period before taxes | 9903 | -€6,749 | -€34,602 | -€27,853 | -413% |
| Income taxes | 67/77 | €138 | €223 | +€85 | +61.7% |
| Profit (loss) for the period | 9904 | -€6,887 | -€34,825 | -€27,938 | -406% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,887 | -€34,825 | -€27,938 | -406% |
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.