BEYOND productions: 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 productions
Largest movements
- Cash -€29,902
down €29,902 (-65.1%), from €45,967 to €16,065
mainly Investment in fixed assets (net) (-€16,469) and Receivables within one year (-€10,423)
- Tangible fixed assets +€12,848
up €12,848 (+271%), from €4,735 to €17,583
of which Furniture and vehicles: +€11,877
- Receivables within one year +€10,423
up €10,423 (+88.4%), from €11,791 to €22,214
of which Other amounts receivable: +€17,557
- Profit (loss) carried forward -€6,070
down €6,070 (-19.6%), from €31,023 to €24,954
- Gross operating margin -€42,044
down €42,044, from €40,156 to -€1,888
- Taxes -€7,756
no longer reported in 2025 (was €7,756)
- Depreciation +€2,695
up €2,695 (+291%), from €926 to €3,621
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.
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 | €62,493 | €55,862 | -€6,631 | -10.6% |
| Fixed assets | 21/28 | €4,735 | €17,583 | +€12,848 | +271% |
| Tangible fixed assets | 22/27 | €4,735 | €17,583 | +€12,848 | +271% |
| Plant, machinery and equipment | 23 | €3,079 | €4,050 | +€971 | +31.5% |
| Furniture and vehicles | 24 | €1,657 | €13,534 | +€11,877 | +717% |
| Current assets | 29/58 | €57,758 | €38,279 | -€19,479 | -33.7% |
| Amounts receivable within one year | 40/41 | €11,791 | €22,214 | +€10,423 | +88.4% |
| Trade receivables | 40 | €8,620 | €1,486 | -€7,134 | -82.8% |
| Other amounts receivable | 41 | €3,171 | €20,728 | +€17,557 | +554% |
| Cash at bank and in hand | 54/58 | €45,967 | €16,065 | -€29,902 | -65.1% |
| Total equity and liabilities | 10/49 | €62,493 | €55,862 | -€6,631 | -10.6% |
| Equity | 10/15 | €51,350 | €45,281 | -€6,070 | -11.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,327 | €18,327 | = | 0.0% |
| Distributable reserves | 133 | €18,327 | €18,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,023 | €24,954 | -€6,070 | -19.6% |
| Amounts payable | 17/49 | €11,143 | €10,582 | -€561 | -5.0% |
| Amounts payable within one year | 42/48 | €11,143 | €10,582 | -€561 | -5.0% |
| Trade debts | 44 | €278 | - | -€278 | |
| Suppliers | 440/4 | €278 | - | -€278 | |
| Taxes, remuneration and social security | 45 | €10,865 | €10,582 | -€283 | -2.6% |
| Taxes | 450/3 | €9,030 | €8,825 | -€205 | -2.3% |
| Remuneration and social security | 454/9 | €1,835 | €1,757 | -€78 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | €3,621 | +€2,695 | +291% |
| Other operating charges | 640/8 | €292 | €295 | +€3 | +1.1% |
| Gross operating margin | 9900 | €40,156 | -€1,888 | -€42,044 | |
| Operating profit (loss) | 9901 | €38,938 | -€5,804 | -€44,742 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €159 | €266 | +€106 | +66.7% |
| Recurring financial charges | 65 | €159 | €266 | +€106 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €38,779 | -€6,070 | -€44,848 | |
| Income taxes | 67/77 | €7,756 | - | -€7,756 | |
| Profit (loss) for the period | 9904 | €31,023 | -€6,070 | -€37,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,023 | -€6,070 | -€37,093 |
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 19 October 2026 via checked.be.