BeyondERP: 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.
BeyondERP
Largest movements
- Receivables within one year +€74,270
up €74,270 (+138%), from €53,639 to €127,909
of which Trade receivables: +€74,270
- Cash -€6,724
down €6,724 (-24.1%), from €27,940 to €21,217
mainly Receivables within one year (-€74,270) and Other debts (-€25,019)
- Trade debts +€39,591
up €39,591 (+75.1%), from €52,747 to €92,338
- Profit (loss) carried forward +€38,605
up €38,605, from -€25,189 to €13,417
- Other debts -€25,019
down €25,019 (-75.9%), from €32,963 to €7,944
- Tax, wage and social debts +€14,715
up €14,715 (+162%), from €9,058 to €23,773
- Gross operating margin +€71,364
up €71,364, from -€24,531 to €46,833
- Financial charges +€4,233
up €4,233 (+60,297%), from €7 to €4,240
- Taxes +€3,402
new in 2025: €3,402
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 | €81,579 | €149,472 | +€67,893 | +83.2% |
| Current assets | 29/58 | €81,579 | €149,472 | +€67,893 | +83.2% |
| Amounts receivable within one year | 40/41 | €53,639 | €127,909 | +€74,270 | +138% |
| Trade receivables | 40 | €52,569 | €126,839 | +€74,270 | +141% |
| Other amounts receivable | 41 | €1,070 | €1,070 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,940 | €21,217 | -€6,724 | -24.1% |
| Deferred charges and accrued income | 490/1 | - | €346 | +€346 | |
| Total equity and liabilities | 10/49 | €81,579 | €149,472 | +€67,893 | +83.2% |
| Equity | 10/15 | -€13,189 | €25,417 | +€38,605 | |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,189 | €13,417 | +€38,605 | |
| Amounts payable | 17/49 | €94,768 | €124,055 | +€29,287 | +30.9% |
| Amounts payable within one year | 42/48 | €94,768 | €124,055 | +€29,287 | +30.9% |
| Trade debts | 44 | €52,747 | €92,338 | +€39,591 | +75.1% |
| Suppliers | 440/4 | €52,747 | €92,338 | +€39,591 | +75.1% |
| Taxes, remuneration and social security | 45 | €9,058 | €23,773 | +€14,715 | +162% |
| Taxes | 450/3 | €9,058 | €23,773 | +€14,715 | +162% |
| Other amounts payable | 47/48 | €32,963 | €7,944 | -€25,019 | -75.9% |
| Other operating charges | 640/8 | €650 | €585 | -€65 | -10.0% |
| Gross operating margin | 9900 | -€24,531 | €46,833 | +€71,364 | |
| Operating profit (loss) | 9901 | -€25,182 | €46,247 | +€71,429 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7 | €4,240 | +€4,233 | +60,297% |
| Recurring financial charges | 65 | €7 | €4,240 | +€4,233 | +60,297% |
| Profit (loss) for the period before taxes | 9903 | -€25,189 | €42,008 | +€67,196 | |
| Income taxes | 67/77 | - | €3,402 | +€3,402 | |
| Profit (loss) for the period | 9904 | -€25,189 | €38,605 | +€63,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,189 | €38,605 | +€63,794 |
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 18 October 2026 via checked.be.