Beyond-IT: 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-IT
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€106,827
up €106,827 (+110.2%), from €96,937 to €203,765
mainly Current investments (+€200,000) and Net result for the year (+€77,896)
- Intangible fixed assets -€27,599
down €27,599 (-33.3%), from €82,796 to €55,198
- Receivables within one year +€20,199
up €20,199 (+19.8%), from €101,836 to €122,035
of which Other amounts receivable: +€10,699
- Reserves -€72,104
down €72,104 (-40.4%), from €178,335 to €106,231
of which Distributable reserves: -€72,104
- Tax, wage and social debts -€33,460
down €33,460 (-41.8%), from €79,957 to €46,497
of which Taxes: -€20,375
- Trade debts +€4,950
up €4,950 (+25.3%), from €19,583 to €24,533
- Gross operating margin -€108,219
down €108,219 (-21.6%), from €500,555 to €392,336
- Staff costs -€54,058
down €54,058 (-17.0%), from €317,895 to €263,837
- Taxes -€26,465
down €26,465 (-57.0%), from €46,450 to €19,986
- Other operating charges -€20,647
down €20,647 (-97.1%), from €21,268 to €621
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 | €481,961 | €381,330 | -€100,632 | -20.9% |
| Fixed assets | 21/28 | €82,796 | €55,198 | -€27,599 | -33.3% |
| Intangible fixed assets | 21 | €82,796 | €55,198 | -€27,599 | -33.3% |
| Current assets | 29/58 | €399,165 | €326,132 | -€73,033 | -18.3% |
| Amounts receivable within one year | 40/41 | €101,836 | €122,035 | +€20,199 | +19.8% |
| Trade receivables | 40 | €101,836 | €111,336 | +€9,500 | +9.3% |
| Other amounts receivable | 41 | - | €10,699 | +€10,699 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €96,937 | €203,765 | +€106,827 | +110.2% |
| Deferred charges and accrued income | 490/1 | €391 | €332 | -€59 | -15.2% |
| Total equity and liabilities | 10/49 | €481,961 | €381,330 | -€100,632 | -20.9% |
| Equity | 10/15 | €382,304 | €310,200 | -€72,104 | -18.9% |
| Contributions | 10/11 | €203,969 | €203,969 | = | 0.0% |
| Capital | 10 | €203,969 | €203,969 | = | 0.0% |
| Issued capital | 100 | €203,969 | €203,969 | = | 0.0% |
| Reserves | 13 | €178,335 | €106,231 | -€72,104 | -40.4% |
| Non-distributable reserves | 130/1 | €20,397 | €20,397 | = | 0.0% |
| Legal reserve | 130 | €20,397 | €20,397 | = | 0.0% |
| Distributable reserves | 133 | €157,938 | €85,834 | -€72,104 | -45.7% |
| Amounts payable | 17/49 | €99,657 | €71,129 | -€28,528 | -28.6% |
| Amounts payable within one year | 42/48 | €99,540 | €71,030 | -€28,510 | -28.6% |
| Trade debts | 44 | €19,583 | €24,533 | +€4,950 | +25.3% |
| Suppliers | 440/4 | €19,583 | €24,533 | +€4,950 | +25.3% |
| Taxes, remuneration and social security | 45 | €79,957 | €46,497 | -€33,460 | -41.8% |
| Taxes | 450/3 | €30,414 | €10,039 | -€20,375 | -67.0% |
| Remuneration and social security | 454/9 | €49,543 | €36,458 | -€13,085 | -26.4% |
| Accrued charges and deferred income | 492/3 | €117 | €100 | -€18 | -15.2% |
| Remuneration, social security and pensions | 62 | €317,895 | €263,837 | -€54,058 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,599 | €27,599 | = | 0.0% |
| Other operating charges | 640/8 | €21,268 | €621 | -€20,647 | -97.1% |
| Gross operating margin | 9900 | €500,555 | €392,336 | -€108,219 | -21.6% |
| Operating profit (loss) | 9901 | €133,793 | €100,279 | -€33,514 | -25.0% |
| Financial income | 75/76B | €3,761 | €3,355 | -€407 | -10.8% |
| Recurring financial income | 75 | €3,761 | €3,355 | -€407 | -10.8% |
| Financial charges | 65/66B | €4,622 | €5,752 | +€1,130 | +24.5% |
| Recurring financial charges | 65 | €4,622 | €5,752 | +€1,130 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €132,933 | €97,882 | -€35,051 | -26.4% |
| Income taxes | 67/77 | €46,450 | €19,986 | -€26,465 | -57.0% |
| Profit (loss) for the period | 9904 | €86,483 | €77,896 | -€8,586 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,483 | €77,896 | -€8,586 | -9.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.