BEYOND MANAGEMENT: 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.
BEYOND MANAGEMENT
Largest movements
- Cash -€44,731
down €44,731 (-99.3%), from €45,040 to €309
mainly Receivables within one year (-€31,145) and Investment in fixed assets (net) (-€11,627)
- Receivables within one year +€31,145
up €31,145 (+62.7%), from €49,663 to €80,809
of which Other amounts receivable: +€79,445
- Tangible fixed assets +€10,404
new in 2024: €10,404
- Trade debts -€3,593
down €3,593 (-53.6%), from €6,710 to €3,117
- Tax, wage and social debts +€1,460
up €1,460 (+6.5%), from €22,542 to €24,002
- Gross operating margin -€79,276
down €79,276 (-96.0%), from €82,613 to €3,337
- Taxes -€21,645
down €21,645 (-96.0%), from €22,542 to €898
- Financial income +€1,410
new in 2024: €1,410
- Depreciation +€1,223
new in 2024: €1,223
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,703 | €91,522 | -€3,181 | -3.4% |
| Fixed assets | 21/28 | - | €10,404 | +€10,404 | |
| Tangible fixed assets | 22/27 | - | €10,404 | +€10,404 | |
| Furniture and vehicles | 24 | - | €10,404 | +€10,404 | |
| Current assets | 29/58 | €94,703 | €81,118 | -€13,586 | -14.3% |
| Amounts receivable within one year | 40/41 | €49,663 | €80,809 | +€31,145 | +62.7% |
| Trade receivables | 40 | €48,300 | €0 | -€48,300 | -100% |
| Other amounts receivable | 41 | €1,363 | €80,809 | +€79,445 | +5,827% |
| Cash at bank and in hand | 54/58 | €45,040 | €309 | -€44,731 | -99.3% |
| Total equity and liabilities | 10/49 | €94,703 | €91,522 | -€3,181 | -3.4% |
| Equity | 10/15 | €65,064 | €64,403 | -€661 | -1.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,064 | €60,064 | = | 0.0% |
| Distributable reserves | 133 | €60,064 | €60,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€661 | -€661 | |
| Amounts payable | 17/49 | €29,640 | €27,119 | -€2,521 | -8.5% |
| Amounts payable within one year | 42/48 | €29,640 | €27,119 | -€2,521 | -8.5% |
| Trade debts | 44 | €6,710 | €3,117 | -€3,593 | -53.6% |
| Suppliers | 440/4 | €6,710 | €3,117 | -€3,593 | -53.6% |
| Taxes, remuneration and social security | 45 | €22,542 | €24,002 | +€1,460 | +6.5% |
| Taxes | 450/3 | €22,542 | €24,002 | +€1,460 | +6.5% |
| Other amounts payable | 47/48 | €388 | €0 | -€388 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,223 | +€1,223 | |
| Non-recurring operating charges | 66A | - | €2,633 | +€2,633 | |
| Gross operating margin | 9900 | €82,613 | €3,337 | -€79,276 | -96.0% |
| Operating profit (loss) | 9901 | €82,613 | -€519 | -€83,132 | |
| Financial income | 75/76B | - | €1,410 | +€1,410 | |
| Recurring financial income | 75 | - | €1,410 | +€1,410 | |
| Financial charges | 65/66B | €8 | €655 | +€647 | +8,630% |
| Recurring financial charges | 65 | €8 | €655 | +€647 | +8,630% |
| Profit (loss) for the period before taxes | 9903 | €82,606 | €237 | -€82,369 | -99.7% |
| Income taxes | 67/77 | €22,542 | €898 | -€21,645 | -96.0% |
| Profit (loss) for the period | 9904 | €60,064 | -€661 | -€60,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,064 | -€661 | -€60,724 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.