BEYOND TIME: 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 TIME
Largest movements
- Cash +€12,728
up €12,728 (+39.0%), from €32,611 to €45,339
mainly Net result for the year (+€14,035) and Deferred charges and accrued income (+€3,077)
- Deferred charges and accrued income -€3,077
no longer reported in 2025 (was €3,077)
- Receivables within one year -€2,997
down €2,997 (-43.8%), from €6,836 to €3,839
of which Trade receivables: -€2,977
- Intangible fixed assets +€1,054
new in 2025: €1,054
- Profit (loss) carried forward +€14,035
up €14,035 (+104.3%), from €13,462 to €27,497
- Other debts -€9,568
down €9,568 (-90.7%), from €10,548 to €980
- Trade debts +€1,506
up €1,506 (+15.4%), from €9,754 to €11,260
- Tax, wage and social debts +€1,499
up €1,499 (+21.8%), from €6,879 to €8,378
- Gross operating margin +€2,446
up €2,446 (+9.9%), from €24,771 to €27,217
- Taxes +€1,500
up €1,500 (+21.8%), from €6,879 to €8,379
- Depreciation -€640
down €640 (-69.4%), from €922 to €282
- Financial charges +€603
up €603 (+55.5%), from €1,087 to €1,690
- Other operating charges +€417
up €417 (+17.2%), from €2,422 to €2,839
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 | €43,643 | €51,115 | +€7,472 | +17.1% |
| Fixed assets | 21/28 | €1,119 | €1,937 | +€818 | +73.1% |
| Intangible fixed assets | 21 | - | €1,054 | +€1,054 | |
| Tangible fixed assets | 22/27 | €1,119 | €883 | -€236 | -21.1% |
| Furniture and vehicles | 24 | €1,119 | €883 | -€236 | -21.1% |
| Current assets | 29/58 | €42,524 | €49,178 | +€6,654 | +15.6% |
| Amounts receivable within one year | 40/41 | €6,836 | €3,839 | -€2,997 | -43.8% |
| Trade receivables | 40 | €6,477 | €3,500 | -€2,977 | -46.0% |
| Other amounts receivable | 41 | €359 | €339 | -€20 | -5.6% |
| Cash at bank and in hand | 54/58 | €32,611 | €45,339 | +€12,728 | +39.0% |
| Deferred charges and accrued income | 490/1 | €3,077 | - | -€3,077 | |
| Total equity and liabilities | 10/49 | €43,643 | €51,115 | +€7,472 | +17.1% |
| Equity | 10/15 | €16,462 | €30,497 | +€14,035 | +85.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,462 | €27,497 | +€14,035 | +104.3% |
| Amounts payable | 17/49 | €27,181 | €20,618 | -€6,563 | -24.1% |
| Amounts payable within one year | 42/48 | €27,181 | €20,618 | -€6,563 | -24.1% |
| Trade debts | 44 | €9,754 | €11,260 | +€1,506 | +15.4% |
| Suppliers | 440/4 | €9,754 | €11,260 | +€1,506 | +15.4% |
| Taxes, remuneration and social security | 45 | €6,879 | €8,378 | +€1,499 | +21.8% |
| Taxes | 450/3 | €6,879 | €8,378 | +€1,499 | +21.8% |
| Other amounts payable | 47/48 | €10,548 | €980 | -€9,568 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €922 | €282 | -€640 | -69.4% |
| Other operating charges | 640/8 | €2,422 | €2,839 | +€417 | +17.2% |
| Gross operating margin | 9900 | €24,771 | €27,217 | +€2,446 | +9.9% |
| Operating profit (loss) | 9901 | €21,427 | €24,096 | +€2,669 | +12.5% |
| Financial income | 75/76B | €1 | €8 | +€7 | +700.0% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +700.0% |
| Financial charges | 65/66B | €1,087 | €1,690 | +€603 | +55.5% |
| Recurring financial charges | 65 | €1,087 | €1,690 | +€603 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €20,341 | €22,414 | +€2,073 | +10.2% |
| Income taxes | 67/77 | €6,879 | €8,379 | +€1,500 | +21.8% |
| Profit (loss) for the period | 9904 | €13,462 | €14,035 | +€573 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,462 | €14,035 | +€573 | +4.3% |
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 4 October 2026 via checked.be.