C – BEYOND: 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.
C – BEYOND
Largest movements
- Receivables within one year -€5,708
down €5,708 (-51.7%), from €11,033 to €5,325
of which Trade receivables: -€9,922
- Cash +€1,321
up €1,321 (+2.6%), from €51,309 to €52,629
mainly Other debts (+€49,000) and Receivables within one year (+€5,708)
- Tangible fixed assets -€1,085
down €1,085 (-55.8%), from €1,943 to €858
- Profit (loss) carried forward -€52,159
down €52,159 (-99.1%), from €52,631 to €472
- Other debts +€49,000
new in 2025: €49,000
- Tax, wage and social debts -€3,553
down €3,553 (-42.5%), from €8,354 to €4,801
of which Taxes: -€3,569
- Trade debts +€1,054
up €1,054 (+115.7%), from €911 to €1,965
- Gross operating margin -€17,975
down €17,975, from €17,879 to -€96
- Taxes -€3,100
down €3,100 (-84.0%), from €3,689 to €589
- Other operating charges +€754
up €754 (+473.6%), from €159 to €913
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 | €64,896 | €59,237 | -€5,658 | -8.7% |
| Fixed assets | 21/28 | €1,943 | €858 | -€1,085 | -55.8% |
| Tangible fixed assets | 22/27 | €1,943 | €858 | -€1,085 | -55.8% |
| Plant, machinery and equipment | 23 | €1,943 | €858 | -€1,085 | -55.8% |
| Current assets | 29/58 | €62,953 | €58,379 | -€4,574 | -7.3% |
| Amounts receivable within one year | 40/41 | €11,033 | €5,325 | -€5,708 | -51.7% |
| Trade receivables | 40 | €9,922 | - | -€9,922 | |
| Other amounts receivable | 41 | €1,111 | €5,325 | +€4,214 | +379.4% |
| Cash at bank and in hand | 54/58 | €51,309 | €52,629 | +€1,321 | +2.6% |
| Deferred charges and accrued income | 490/1 | €611 | €425 | -€187 | -30.5% |
| Total equity and liabilities | 10/49 | €64,896 | €59,237 | -€5,658 | -8.7% |
| Equity | 10/15 | €55,631 | €3,472 | -€52,159 | -93.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,631 | €472 | -€52,159 | -99.1% |
| Amounts payable | 17/49 | €9,265 | €55,765 | +€46,500 | +501.9% |
| Amounts payable within one year | 42/48 | €9,265 | €55,765 | +€46,500 | +501.9% |
| Trade debts | 44 | €911 | €1,965 | +€1,054 | +115.7% |
| Suppliers | 440/4 | €911 | €1,965 | +€1,054 | +115.7% |
| Taxes, remuneration and social security | 45 | €8,354 | €4,801 | -€3,553 | -42.5% |
| Taxes | 450/3 | €8,354 | €4,785 | -€3,569 | -42.7% |
| Remuneration and social security | 454/9 | - | €16 | +€16 | |
| Other amounts payable | 47/48 | - | €49,000 | +€49,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €1,085 | = | 0.0% |
| Other operating charges | 640/8 | €159 | €913 | +€754 | +473.6% |
| Gross operating margin | 9900 | €17,879 | -€96 | -€17,975 | |
| Operating profit (loss) | 9901 | €16,635 | -€2,093 | -€18,729 | |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €448 | €476 | +€28 | +6.3% |
| Recurring financial charges | 65 | €448 | €476 | +€28 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €16,206 | -€2,569 | -€18,775 | |
| Income taxes | 67/77 | €3,689 | €589 | -€3,100 | -84.0% |
| Profit (loss) for the period | 9904 | €12,517 | -€3,159 | -€15,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,517 | -€3,159 | -€15,676 |
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 8 October 2026 via checked.be.