BEYOND.IO: 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.IO
Largest movements
- Receivables within one year -€12,547
down €12,547 (-83.1%), from €15,090 to €2,543
of which Trade receivables: -€10,047
- Tangible fixed assets -€9,950
down €9,950 (-5.5%), from €180,437 to €170,487
of which Other tangible fixed assets: -€5,454
- Profit (loss) carried forward -€13,854
down €13,854 (-64.9%), from -€21,362 to -€35,216
- Debts after one year -€11,716
down €11,716 (-6.7%), from €175,649 to €163,933
- Gross operating margin -€4,945
down €4,945 (-67.6%), from €7,320 to €2,375
- Write-downs -€2,600
down €2,600 (-100.0%), from €2,600 to €0
- Depreciation -€282
down €282 (-2.8%), from €10,232 to €9,950
- Financial charges -€236
down €236 (-5.3%), from €4,487 to €4,251
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 | €215,088 | €190,701 | -€24,388 | -11.3% |
| Fixed assets | 21/28 | €180,518 | €170,568 | -€9,950 | -5.5% |
| Tangible fixed assets | 22/27 | €180,437 | €170,487 | -€9,950 | -5.5% |
| Land and buildings | 22 | €158,528 | €154,305 | -€4,222 | -2.7% |
| Furniture and vehicles | 24 | €420 | €147 | -€273 | -65.1% |
| Other tangible fixed assets | 26 | €21,489 | €16,035 | -€5,454 | -25.4% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €34,571 | €20,133 | -€14,438 | -41.8% |
| Amounts receivable within one year | 40/41 | €15,090 | €2,543 | -€12,547 | -83.1% |
| Trade receivables | 40 | €12,590 | €2,543 | -€10,047 | -79.8% |
| Other amounts receivable | 41 | €2,500 | €0 | -€2,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,481 | €17,588 | -€1,893 | -9.7% |
| Deferred charges and accrued income | 490/1 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €215,088 | €190,701 | -€24,388 | -11.3% |
| Equity | 10/15 | -€902 | -€14,756 | -€13,854 | -1535.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,362 | -€35,216 | -€13,854 | -64.9% |
| Amounts payable | 17/49 | €215,990 | €205,457 | -€10,534 | -4.9% |
| Amounts payable after more than one year | 17 | €175,649 | €163,933 | -€11,716 | -6.7% |
| Financial debts | 170/4 | €175,649 | €163,933 | -€11,716 | -6.7% |
| Amounts payable within one year | 42/48 | €40,342 | €41,523 | +€1,182 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €11,461 | €11,716 | +€255 | +2.2% |
| Trade debts | 44 | €543 | €825 | +€281 | +51.7% |
| Suppliers | 440/4 | €543 | €825 | +€281 | +51.7% |
| Taxes, remuneration and social security | 45 | €112 | €573 | +€461 | +410.9% |
| Taxes | 450/3 | €112 | €573 | +€461 | +410.9% |
| Other amounts payable | 47/48 | €28,225 | €28,410 | +€185 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,232 | €9,950 | -€282 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,600 | €0 | -€2,600 | -100.0% |
| Other operating charges | 640/8 | €1,976 | €2,032 | +€57 | +2.9% |
| Gross operating margin | 9900 | €7,320 | €2,375 | -€4,945 | -67.6% |
| Operating profit (loss) | 9901 | -€7,488 | -€9,607 | -€2,119 | -28.3% |
| Financial income | 75/76B | €8 | €4 | -€4 | -53.8% |
| Recurring financial income | 75 | €8 | €4 | -€4 | -53.8% |
| Financial charges | 65/66B | €4,487 | €4,251 | -€236 | -5.3% |
| Recurring financial charges | 65 | €4,487 | €4,251 | -€236 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,967 | -€13,854 | -€1,887 | -15.8% |
| Profit (loss) for the period | 9904 | -€11,967 | -€13,854 | -€1,887 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,967 | -€13,854 | -€1,887 | -15.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.