BEYOND LOOPS: 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 LOOPS
Largest movements
- Financial fixed assets -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Cash -€20,372
down €20,372 (-56.8%), from €35,851 to €15,479
mainly Other debts (-€89,860) and Contributions, distributions and other (-€65,607)
- Tangible fixed assets -€9,257
down €9,257 (-93.0%), from €9,955 to €698
- Receivables within one year +€4,039
up €4,039 (+31.7%), from €12,733 to €16,772
of which Trade receivables: +€4,580
- Other debts -€89,860
down €89,860 (-61.7%), from €145,626 to €55,766
- Tax, wage and social debts -€7,516
down €7,516 (-28.9%), from €26,011 to €18,496
of which Taxes: -€7,516
- Gross operating margin +€7,712
up €7,712 (+9.7%), from €79,822 to €87,534
- Taxes +€6,820
up €6,820 (+42.4%), from €16,101 to €22,921
- Depreciation -€5,818
down €5,818 (-95.9%), from €6,068 to €250
- Financial charges +€1,051
up €1,051 (+577.3%), from €182 to €1,234
- Financial income +€904
up €904 (+36.9%), from €2,451 to €3,355
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 | €181,652 | €85,423 | -€96,229 | -53.0% |
| Formation expenses | 20 | €483 | €236 | -€247 | -51.0% |
| Fixed assets | 21/28 | €79,955 | €698 | -€79,257 | -99.1% |
| Tangible fixed assets | 22/27 | €9,955 | €698 | -€9,257 | -93.0% |
| Furniture and vehicles | 24 | €9,955 | €698 | -€9,257 | -93.0% |
| Financial fixed assets | 28 | €70,000 | €0 | -€70,000 | -100.0% |
| Current assets | 29/58 | €101,215 | €84,489 | -€16,726 | -16.5% |
| Amounts receivable within one year | 40/41 | €12,733 | €16,772 | +€4,039 | +31.7% |
| Trade receivables | 40 | €10,621 | €15,200 | +€4,580 | +43.1% |
| Other amounts receivable | 41 | €2,112 | €1,572 | -€540 | -25.6% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,851 | €15,479 | -€20,372 | -56.8% |
| Deferred charges and accrued income | 490/1 | €2,631 | €2,237 | -€394 | -15.0% |
| Total equity and liabilities | 10/49 | €181,652 | €85,423 | -€96,229 | -53.0% |
| Equity | 10/15 | €10,000 | €10,236 | +€236 | +2.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €236 | +€236 | |
| Amounts payable | 17/49 | €171,652 | €75,187 | -€96,466 | -56.2% |
| Amounts payable within one year | 42/48 | €171,652 | €75,187 | -€96,466 | -56.2% |
| Financial debts | 43 | - | €86 | +€86 | |
| Credit institutions | 430/8 | - | €86 | +€86 | |
| Trade debts | 44 | €16 | €839 | +€824 | +5313.8% |
| Suppliers | 440/4 | €16 | €839 | +€824 | +5313.8% |
| Taxes, remuneration and social security | 45 | €26,011 | €18,496 | -€7,516 | -28.9% |
| Taxes | 450/3 | €26,011 | €18,496 | -€7,516 | -28.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €145,626 | €55,766 | -€89,860 | -61.7% |
| Non-recurring operating income | 76A | - | €5,611 | +€5,611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,068 | €250 | -€5,818 | -95.9% |
| Other operating charges | 640/8 | €887 | €641 | -€246 | -27.7% |
| Gross operating margin | 9900 | €79,822 | €87,534 | +€7,712 | +9.7% |
| Operating profit (loss) | 9901 | €72,866 | €86,642 | +€13,776 | +18.9% |
| Financial income | 75/76B | €2,451 | €3,355 | +€904 | +36.9% |
| Recurring financial income | 75 | €2,451 | €3,355 | +€904 | +36.9% |
| Financial charges | 65/66B | €182 | €1,234 | +€1,051 | +577.3% |
| Recurring financial charges | 65 | €182 | €1,234 | +€1,051 | +577.3% |
| Profit (loss) for the period before taxes | 9903 | €75,135 | €88,764 | +€13,629 | +18.1% |
| Income taxes | 67/77 | €16,101 | €22,921 | +€6,820 | +42.4% |
| Profit (loss) for the period | 9904 | €59,034 | €65,843 | +€6,809 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,034 | €65,843 | +€6,809 | +11.5% |
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 11 October 2026 via checked.be.