Beyond Energy IT: 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 Energy IT
Largest movements
- Receivables within one year +€16,478
up €16,478 (+53.5%), from €30,794 to €47,272
of which Other amounts receivable: +€11,792
- Tangible fixed assets -€12,527
down €12,527 (-5.1%), from €247,900 to €235,373
of which Land and buildings: -€12,901
- Receivables after one year -€8,000
down €8,000 (-16.8%), from €47,500 to €39,500
- Cash -€4,249
down €4,249 (-11.3%), from €37,651 to €33,402
mainly Receivables within one year (-€16,478) and Debts after one year (-€15,655)
- Debts after one year -€15,655
down €15,655 (-11.8%), from €132,198 to €116,543
- Tax, wage and social debts +€7,898
up €7,898 (+21.7%), from €36,370 to €44,268
of which Taxes: +€7,697
- Gross operating margin -€76,695
down €76,695 (-46.4%), from €165,137 to €88,443
- Staff costs -€34,399
down €34,399 (-38.4%), from €89,550 to €55,150
- Taxes -€12,363
down €12,363 (-79.4%), from €15,571 to €3,208
- Financial charges +€2,638
up €2,638 (+27.3%), from €9,668 to €12,306
- Other operating charges -€2,014
down €2,014 (-63.7%), from €3,161 to €1,147
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.
Derived cash bridge
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 | €363,981 | €356,051 | -€7,930 | -2.2% |
| Fixed assets | 21/28 | €247,900 | €235,373 | -€12,527 | -5.1% |
| Tangible fixed assets | 22/27 | €247,900 | €235,373 | -€12,527 | -5.1% |
| Land and buildings | 22 | €183,065 | €170,163 | -€12,901 | -7.0% |
| Furniture and vehicles | 24 | €56,695 | €53,605 | -€3,090 | -5.4% |
| Other tangible fixed assets | 26 | €8,141 | €11,605 | +€3,464 | +42.6% |
| Current assets | 29/58 | €116,081 | €120,678 | +€4,597 | +4.0% |
| Amounts receivable after more than one year | 29 | €47,500 | €39,500 | -€8,000 | -16.8% |
| Other amounts receivable | 291 | €47,500 | €39,500 | -€8,000 | -16.8% |
| Amounts receivable within one year | 40/41 | €30,794 | €47,272 | +€16,478 | +53.5% |
| Trade receivables | 40 | €30,794 | €35,480 | +€4,687 | +15.2% |
| Other amounts receivable | 41 | - | €11,792 | +€11,792 | |
| Cash at bank and in hand | 54/58 | €37,651 | €33,402 | -€4,249 | -11.3% |
| Deferred charges and accrued income | 490/1 | €136 | €504 | +€368 | +271% |
| Total equity and liabilities | 10/49 | €363,981 | €356,051 | -€7,930 | -2.2% |
| Equity | 10/15 | €169,530 | €169,018 | -€512 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,330 | €163,330 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €161,470 | €163,330 | +€1,860 | +1.2% |
| Profit (loss) carried forward | 14 | - | -€512 | -€512 | |
| Amounts payable | 17/49 | €194,451 | €187,033 | -€7,418 | -3.8% |
| Amounts payable after more than one year | 17 | €132,198 | €116,543 | -€15,655 | -11.8% |
| Financial debts | 170/4 | €132,198 | €116,543 | -€15,655 | -11.8% |
| Amounts payable within one year | 42/48 | €62,253 | €70,490 | +€8,237 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €25,012 | €25,347 | +€335 | +1.3% |
| Trade debts | 44 | €532 | - | -€532 | |
| Suppliers | 440/4 | €532 | - | -€532 | |
| Taxes, remuneration and social security | 45 | €36,370 | €44,268 | +€7,898 | +21.7% |
| Taxes | 450/3 | €24,382 | €32,079 | +€7,697 | +31.6% |
| Remuneration and social security | 454/9 | €11,988 | €12,189 | +€201 | +1.7% |
| Other amounts payable | 47/48 | €340 | €875 | +€535 | +158% |
| Non-recurring operating income | 76A | €1,697 | - | -€1,697 | |
| Remuneration, social security and pensions | 62 | €89,550 | €55,150 | -€34,399 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,273 | €18,212 | -€62 | -0.3% |
| Other operating charges | 640/8 | €3,161 | €1,147 | -€2,014 | -63.7% |
| Gross operating margin | 9900 | €165,137 | €88,443 | -€76,695 | -46.4% |
| Operating profit (loss) | 9901 | €54,153 | €13,933 | -€40,220 | -74.3% |
| Financial income | 75/76B | €761 | €1,069 | +€308 | +40.5% |
| Recurring financial income | 75 | €761 | €1,069 | +€308 | +40.5% |
| Financial charges | 65/66B | €9,668 | €12,306 | +€2,638 | +27.3% |
| Recurring financial charges | 65 | €9,668 | €12,306 | +€2,638 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €45,247 | €2,697 | -€42,550 | -94.0% |
| Income taxes | 67/77 | €15,571 | €3,208 | -€12,363 | -79.4% |
| Profit (loss) for the period | 9904 | €29,676 | -€512 | -€30,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,676 | -€512 | -€30,187 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.