BEYOND SERVICES: what changed
BEYOND SERVICES
Largest movements
- Tangible fixed assets +€253,080
up €253,080 (+734%), from €34,485 to €287,565
of which Land and buildings: +€247,047
- Receivables after one year -€57,759
down €57,759 (-100%), from €57,759 to €0
- Cash -€29,310
down €29,310 (-94.6%), from €30,990 to €1,680
mainly Investment in fixed assets (net) (-€257,944) and Contributions, distributions and other (-€46,252)
- Receivables within one year +€27,492
up €27,492 (+17.2%), from €159,697 to €187,189
of which Other amounts receivable: +€23,445
- Debts after one year +€207,832
new in 2025: €207,832
- Other debts -€26,337
down €26,337 (-49.2%), from €53,478 to €27,141
- Current portion of long-term debt +€17,807
new in 2025: €17,807
- Reserves -€8,583
down €8,583 (-4.1%), from €211,182 to €202,599
- Gross operating margin -€5,235
down €5,235 (-7.6%), from €69,287 to €64,052
- Financial charges +€3,609
up €3,609 (+905%), from €399 to €4,008
- Taxes -€3,491
down €3,491 (-16.1%), from €21,648 to €18,157
- Depreciation +€3,058
up €3,058 (+169%), from €1,806 to €4,864
- Other operating charges +€1,598
up €1,598 (+75.7%), from €2,112 to €3,710
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,227 | €477,775 | +€193,547 | +68.1% |
| Fixed assets | 21/28 | €34,485 | €287,565 | +€253,080 | +734% |
| Tangible fixed assets | 22/27 | €34,485 | €287,565 | +€253,080 | +734% |
| Land and buildings | 22 | €28,864 | €275,911 | +€247,047 | +856% |
| Furniture and vehicles | 24 | €5,621 | €11,654 | +€6,033 | +107% |
| Current assets | 29/58 | €249,743 | €190,210 | -€59,533 | -23.8% |
| Amounts receivable after more than one year | 29 | €57,759 | €0 | -€57,759 | -100% |
| Other amounts receivable | 291 | €57,759 | €0 | -€57,759 | -100% |
| Amounts receivable within one year | 40/41 | €159,697 | €187,189 | +€27,492 | +17.2% |
| Trade receivables | 40 | €99,141 | €103,188 | +€4,047 | +4.1% |
| Other amounts receivable | 41 | €60,555 | €84,000 | +€23,445 | +38.7% |
| Cash at bank and in hand | 54/58 | €30,990 | €1,680 | -€29,310 | -94.6% |
| Deferred charges and accrued income | 490/1 | €1,298 | €1,342 | +€44 | +3.4% |
| Total equity and liabilities | 10/49 | €284,227 | €477,775 | +€193,547 | +68.1% |
| Equity | 10/15 | €217,382 | €208,799 | -€8,583 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €211,182 | €202,599 | -€8,583 | -4.1% |
| Distributable reserves | 133 | €211,182 | €202,599 | -€8,583 | -4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,846 | €268,975 | +€202,130 | +302% |
| Amounts payable after more than one year | 17 | - | €207,832 | +€207,832 | |
| Financial debts | 170/4 | - | €207,832 | +€207,832 | |
| Amounts payable within one year | 42/48 | €66,846 | €59,963 | -€6,883 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | - | €17,807 | +€17,807 | |
| Trade debts | 44 | €2,651 | €4,373 | +€1,722 | +64.9% |
| Suppliers | 440/4 | €2,651 | €4,373 | +€1,722 | +64.9% |
| Taxes, remuneration and social security | 45 | €10,717 | €10,642 | -€75 | -0.7% |
| Taxes | 450/3 | €10,717 | €10,642 | -€75 | -0.7% |
| Other amounts payable | 47/48 | €53,478 | €27,141 | -€26,337 | -49.2% |
| Accrued charges and deferred income | 492/3 | - | €1,180 | +€1,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €4,864 | +€3,058 | +169% |
| Other operating charges | 640/8 | €2,112 | €3,710 | +€1,598 | +75.7% |
| Gross operating margin | 9900 | €69,287 | €64,052 | -€5,235 | -7.6% |
| Operating profit (loss) | 9901 | €65,369 | €55,478 | -€9,891 | -15.1% |
| Financial income | 75/76B | €4,431 | €4,357 | -€74 | -1.7% |
| Recurring financial income | 75 | €4,431 | €4,357 | -€74 | -1.7% |
| Financial charges | 65/66B | €399 | €4,008 | +€3,609 | +905% |
| Recurring financial charges | 65 | €399 | €4,008 | +€3,609 | +905% |
| Profit (loss) for the period before taxes | 9903 | €69,401 | €55,827 | -€13,574 | -19.6% |
| Income taxes | 67/77 | €21,648 | €18,157 | -€3,491 | -16.1% |
| Profit (loss) for the period | 9904 | €47,753 | €37,670 | -€10,083 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,753 | €37,670 | -€10,083 | -21.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.