Going 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.
Going Beyond
Largest movements
- Receivables within one year -€11,271
down €11,271 (-66.9%), from €16,854 to €5,582
of which Other amounts receivable: -€8,964
- Tangible fixed assets -€4,930
down €4,930 (-4.4%), from €112,286 to €107,356
of which Land and buildings: -€3,455
- Cash -€1,642
down €1,642 (-54.9%), from €2,989 to €1,347
mainly Trade debts (-€8,939) and Debts after one year (-€6,230)
- Trade debts -€8,939
down €8,939 (-81.5%), from €10,961 to €2,023
- Debts after one year -€6,230
down €6,230 (-6.1%), from €101,409 to €95,179
- Profit (loss) carried forward -€2,028
down €2,028 (-54.7%), from -€3,706 to -€5,733
- Gross operating margin +€7,348
up €7,348 (+593%), from €1,239 to €8,587
- Financial income -€1,766
no longer reported in 2025 (was €1,766)
- Depreciation +€473
up €473 (+6.2%), from €7,618 to €8,092
- Financial charges +€400
up €400 (+42.0%), from €951 to €1,350
- Other operating charges -€358
down €358 (-25.5%), from €1,404 to €1,046
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 | €133,325 | €116,134 | -€17,191 | -12.9% |
| Fixed assets | 21/28 | €112,286 | €107,356 | -€4,930 | -4.4% |
| Tangible fixed assets | 22/27 | €112,286 | €107,356 | -€4,930 | -4.4% |
| Land and buildings | 22 | €58,743 | €55,287 | -€3,455 | -5.9% |
| Plant, machinery and equipment | 23 | €2,521 | €51 | -€2,470 | -98.0% |
| Furniture and vehicles | 24 | €5,584 | €2,974 | -€2,610 | -46.7% |
| Assets under construction and advance payments | 27 | €45,439 | €49,045 | +€3,606 | +7.9% |
| Current assets | 29/58 | €21,039 | €8,778 | -€12,261 | -58.3% |
| Amounts receivable within one year | 40/41 | €16,854 | €5,582 | -€11,271 | -66.9% |
| Trade receivables | 40 | €7,016 | €4,708 | -€2,308 | -32.9% |
| Other amounts receivable | 41 | €9,837 | €874 | -€8,964 | -91.1% |
| Cash at bank and in hand | 54/58 | €2,989 | €1,347 | -€1,642 | -54.9% |
| Deferred charges and accrued income | 490/1 | €1,197 | €1,848 | +€652 | +54.4% |
| Total equity and liabilities | 10/49 | €133,325 | €116,134 | -€17,191 | -12.9% |
| Equity | 10/15 | €11,294 | €9,267 | -€2,028 | -18.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,706 | -€5,733 | -€2,028 | -54.7% |
| Amounts payable | 17/49 | €122,031 | €106,868 | -€15,164 | -12.4% |
| Amounts payable after more than one year | 17 | €101,409 | €95,179 | -€6,230 | -6.1% |
| Financial debts | 170/4 | €101,409 | €95,179 | -€6,230 | -6.1% |
| Amounts payable within one year | 42/48 | €20,622 | €11,618 | -€9,004 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €6,071 | €6,230 | +€160 | +2.6% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €10,961 | €2,023 | -€8,939 | -81.5% |
| Suppliers | 440/4 | €10,961 | €2,023 | -€8,939 | -81.5% |
| Taxes, remuneration and social security | 45 | €3,590 | €2,508 | -€1,082 | -30.1% |
| Taxes | 450/3 | €3,590 | €1,008 | -€2,582 | -71.9% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | - | €857 | +€857 | |
| Accrued charges and deferred income | 492/3 | - | €71 | +€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,618 | €8,092 | +€473 | +6.2% |
| Other operating charges | 640/8 | €1,404 | €1,046 | -€358 | -25.5% |
| Gross operating margin | 9900 | €1,239 | €8,587 | +€7,348 | +593% |
| Operating profit (loss) | 9901 | -€7,784 | -€551 | +€7,233 | +92.9% |
| Financial income | 75/76B | €1,766 | - | -€1,766 | |
| Recurring financial income | 75 | €1,766 | - | -€1,766 | |
| Financial charges | 65/66B | €951 | €1,350 | +€400 | +42.0% |
| Recurring financial charges | 65 | €951 | €1,350 | +€400 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,968 | -€1,901 | +€5,067 | +72.7% |
| Income taxes | 67/77 | -€40 | €126 | +€166 | |
| Profit (loss) for the period | 9904 | -€6,929 | -€2,028 | +€4,901 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,929 | -€2,028 | +€4,901 | +70.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.