FORCE & BEYOND: 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.
FORCE & BEYOND
Largest movements
- Receivables within one year -€11,479
down €11,479 (-23.1%), from €49,636 to €38,157
of which Other amounts receivable: -€11,532
- Cash -€1,562
down €1,562 (-2.9%), from €53,747 to €52,186
mainly Contributions, distributions and other (-€70,000) and Investment in fixed assets (net) (-€2,726)
- Reserves -€19,561
down €19,561 (-86.2%), from €22,692 to €3,132
- Tax, wage and social debts +€5,409
up €5,409 (+48.8%), from €11,090 to €16,499
of which Taxes: +€10,371
- Trade debts +€3,542
up €3,542 (+2,340%), from €151 to €3,694
- Other debts -€1,906
down €1,906 (-2.6%), from €74,353 to €72,447
- Gross operating margin +€17,109
up €17,109 (+35.0%), from €48,881 to €65,991
- Taxes +€3,447
up €3,447 (+36.0%), from €9,585 to €13,032
- Depreciation +€696
up €696 (+46.3%), from €1,504 to €2,200
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 | €109,287 | €96,772 | -€12,515 | -11.5% |
| Fixed assets | 21/28 | €5,903 | €6,430 | +€526 | +8.9% |
| Tangible fixed assets | 22/27 | €5,903 | €6,430 | +€526 | +8.9% |
| Plant, machinery and equipment | 23 | - | €2,582 | +€2,582 | |
| Furniture and vehicles | 24 | €5,903 | €3,848 | -€2,056 | -34.8% |
| Current assets | 29/58 | €103,383 | €90,342 | -€13,041 | -12.6% |
| Amounts receivable within one year | 40/41 | €49,636 | €38,157 | -€11,479 | -23.1% |
| Trade receivables | 40 | €14,520 | €14,572 | +€52 | +0.4% |
| Other amounts receivable | 41 | €35,116 | €23,584 | -€11,532 | -32.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €53,747 | €52,186 | -€1,562 | -2.9% |
| Total equity and liabilities | 10/49 | €109,287 | €96,772 | -€12,515 | -11.5% |
| Equity | 10/15 | €23,692 | €4,132 | -€19,561 | -82.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,692 | €3,132 | -€19,561 | -86.2% |
| Distributable reserves | 133 | €22,692 | €3,132 | -€19,561 | -86.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,594 | €92,640 | +€7,046 | +8.2% |
| Amounts payable within one year | 42/48 | €85,594 | €92,640 | +€7,046 | +8.2% |
| Trade debts | 44 | €151 | €3,694 | +€3,542 | +2,340% |
| Suppliers | 440/4 | €151 | €3,694 | +€3,542 | +2,340% |
| Taxes, remuneration and social security | 45 | €11,090 | €16,499 | +€5,409 | +48.8% |
| Taxes | 450/3 | €6,128 | €16,499 | +€10,371 | +169% |
| Remuneration and social security | 454/9 | €4,962 | €0 | -€4,962 | -100% |
| Other amounts payable | 47/48 | €74,353 | €72,447 | -€1,906 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,504 | €2,200 | +€696 | +46.3% |
| Other operating charges | 640/8 | €118 | €209 | +€91 | +77.1% |
| Gross operating margin | 9900 | €48,881 | €65,991 | +€17,109 | +35.0% |
| Operating profit (loss) | 9901 | €47,260 | €63,582 | +€16,322 | +34.5% |
| Financial income | 75/76B | €44 | €1 | -€43 | -96.8% |
| Recurring financial income | 75 | €44 | €1 | -€43 | -96.8% |
| Financial charges | 65/66B | €467 | €112 | -€355 | -76.1% |
| Recurring financial charges | 65 | €467 | €112 | -€355 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €46,837 | €63,472 | +€16,634 | +35.5% |
| Income taxes | 67/77 | €9,585 | €13,032 | +€3,447 | +36.0% |
| Profit (loss) for the period | 9904 | €37,252 | €50,439 | +€13,188 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,252 | €50,439 | +€13,188 | +35.4% |
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 16 October 2026 via checked.be.