Beyond Metric: 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 Metric
Largest movements
- Cash -€93,912
down €93,912 (-54.7%), from €171,807 to €77,895
mainly Contributions, distributions and other (-€117,647) and Tax, wage and social debts (-€27,842)
- Receivables within one year -€15,121
down €15,121 (-48.1%), from €31,449 to €16,328
of which Trade receivables: -€17,892
- Tangible fixed assets +€2,210
new in 2025: €2,210
- Reserves -€117,605
down €117,605 (-80.0%), from €147,032 to €29,426
- Other debts +€41,778
up €41,778 (+5,506%), from €759 to €42,536
- Tax, wage and social debts -€27,842
down €27,842 (-56.8%), from €48,996 to €21,154
of which Taxes: -€24,417
- Trade debts -€2,354
down €2,354 (-88.2%), from €2,670 to €316
- Gross operating margin -€77,296
down €77,296 (-92.7%), from €83,398 to €6,103
- Taxes -€15,943
down €15,943 (-94.2%), from €16,922 to €979
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 | €203,256 | €96,433 | -€106,823 | -52.6% |
| Fixed assets | 21/28 | - | €2,210 | +€2,210 | |
| Tangible fixed assets | 22/27 | - | €2,210 | +€2,210 | |
| Furniture and vehicles | 24 | - | €2,210 | +€2,210 | |
| Current assets | 29/58 | €203,256 | €94,222 | -€109,034 | -53.6% |
| Amounts receivable within one year | 40/41 | €31,449 | €16,328 | -€15,121 | -48.1% |
| Trade receivables | 40 | €31,444 | €13,552 | -€17,892 | -56.9% |
| Other amounts receivable | 41 | €5 | €2,776 | +€2,771 | +61,578% |
| Cash at bank and in hand | 54/58 | €171,807 | €77,895 | -€93,912 | -54.7% |
| Total equity and liabilities | 10/49 | €203,256 | €96,433 | -€106,823 | -52.6% |
| Equity | 10/15 | €150,032 | €32,426 | -€117,605 | -78.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €147,032 | €29,426 | -€117,605 | -80.0% |
| Distributable reserves | 133 | €147,032 | €29,426 | -€117,605 | -80.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €53,225 | €64,007 | +€10,782 | +20.3% |
| Amounts payable within one year | 42/48 | €52,425 | €64,007 | +€11,582 | +22.1% |
| Trade debts | 44 | €2,670 | €316 | -€2,354 | -88.2% |
| Suppliers | 440/4 | €2,670 | €316 | -€2,354 | -88.2% |
| Taxes, remuneration and social security | 45 | €48,996 | €21,154 | -€27,842 | -56.8% |
| Taxes | 450/3 | €45,571 | €21,154 | -€24,417 | -53.6% |
| Remuneration and social security | 454/9 | €3,425 | €0 | -€3,425 | -100% |
| Other amounts payable | 47/48 | €759 | €42,536 | +€41,778 | +5,506% |
| Accrued charges and deferred income | 492/3 | €800 | €0 | -€800 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €196 | +€196 | |
| Other operating charges | 640/8 | €1,507 | €1,127 | -€379 | -25.2% |
| Gross operating margin | 9900 | €83,398 | €6,103 | -€77,296 | -92.7% |
| Operating profit (loss) | 9901 | €81,892 | €4,780 | -€77,112 | -94.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,547 | €3,759 | -€788 | -17.3% |
| Recurring financial charges | 65 | €4,547 | €3,759 | -€788 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €77,344 | €1,021 | -€76,324 | -98.7% |
| Income taxes | 67/77 | €16,922 | €979 | -€15,943 | -94.2% |
| Profit (loss) for the period | 9904 | €60,422 | €42 | -€60,381 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,422 | €42 | -€60,381 | -99.9% |
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 25 October 2026 via checked.be.