B.D.S. BYRON: what changed
B.D.S. BYRON
Largest movements
- Cash +€20,327
up €20,327 (+218%), from €9,310 to €29,638
mainly Other debts (+€72,456) and Net result for the year (+€34,859)
- Receivables within one year -€8,162
down €8,162 (-15.5%), from €52,639 to €44,477
of which Other amounts receivable: -€5,668
- Tangible fixed assets -€2,821
down €2,821 (-3.7%), from €76,696 to €73,875
of which Land and buildings: -€1,920
- Other debts +€72,456
up €72,456 (+668%), from €10,844 to €83,300
- Profit (loss) carried forward -€63,141
down €63,141 (-100.0%), from €63,167 to €26
- Debts after one year -€7,712
down €7,712 (-32.6%), from €23,674 to €15,961
- Tax, wage and social debts +€5,720
up €5,720 (+37.6%), from €15,231 to €20,951
- Gross operating margin +€24,075
up €24,075 (+77.8%), from €30,935 to €55,010
- Taxes +€8,447
up €8,447 (+213%), from €3,974 to €12,421
- Depreciation -€4,506
down €4,506 (-52.6%), from €8,560 to €4,054
- Financial charges +€815
up €815 (+60.3%), from €1,351 to €2,167
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,504 | €148,585 | +€8,081 | +5.8% |
| Fixed assets | 21/28 | €76,696 | €73,875 | -€2,821 | -3.7% |
| Tangible fixed assets | 22/27 | €76,696 | €73,875 | -€2,821 | -3.7% |
| Land and buildings | 22 | €68,480 | €66,560 | -€1,920 | -2.8% |
| Plant, machinery and equipment | 23 | €7,371 | €5,822 | -€1,549 | -21.0% |
| Furniture and vehicles | 24 | €845 | €1,493 | +€648 | +76.7% |
| Current assets | 29/58 | €63,807 | €74,709 | +€10,902 | +17.1% |
| Amounts receivable within one year | 40/41 | €52,639 | €44,477 | -€8,162 | -15.5% |
| Trade receivables | 40 | €11,087 | €8,593 | -€2,494 | -22.5% |
| Other amounts receivable | 41 | €41,552 | €35,884 | -€5,668 | -13.6% |
| Cash at bank and in hand | 54/58 | €9,310 | €29,638 | +€20,327 | +218% |
| Deferred charges and accrued income | 490/1 | €1,858 | €595 | -€1,263 | -68.0% |
| Total equity and liabilities | 10/49 | €140,504 | €148,585 | +€8,081 | +5.8% |
| Equity | 10/15 | €81,767 | €18,626 | -€63,141 | -77.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,167 | €26 | -€63,141 | -100.0% |
| Amounts payable | 17/49 | €58,737 | €129,959 | +€71,222 | +121% |
| Amounts payable after more than one year | 17 | €23,674 | €15,961 | -€7,712 | -32.6% |
| Financial debts | 170/4 | €23,674 | €15,961 | -€7,712 | -32.6% |
| Amounts payable within one year | 42/48 | €34,630 | €113,157 | +€78,527 | +227% |
| Current portion of amounts payable after more than one year | 42 | €7,538 | €7,712 | +€174 | +2.3% |
| Trade debts | 44 | €1,017 | €1,194 | +€177 | +17.3% |
| Suppliers | 440/4 | €1,017 | €1,194 | +€177 | +17.3% |
| Taxes, remuneration and social security | 45 | €15,231 | €20,951 | +€5,720 | +37.6% |
| Taxes | 450/3 | €15,231 | €20,951 | +€5,720 | +37.6% |
| Other amounts payable | 47/48 | €10,844 | €83,300 | +€72,456 | +668% |
| Accrued charges and deferred income | 492/3 | €433 | €840 | +€408 | +94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,560 | €4,054 | -€4,506 | -52.6% |
| Other operating charges | 640/8 | €1,498 | €1,510 | +€12 | +0.8% |
| Gross operating margin | 9900 | €30,935 | €55,010 | +€24,075 | +77.8% |
| Operating profit (loss) | 9901 | €20,878 | €49,446 | +€28,568 | +137% |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €1,351 | €2,167 | +€815 | +60.3% |
| Recurring financial charges | 65 | €1,351 | €2,167 | +€815 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €19,582 | €47,279 | +€27,698 | +141% |
| Income taxes | 67/77 | €3,974 | €12,421 | +€8,447 | +213% |
| Profit (loss) for the period | 9904 | €15,608 | €34,859 | +€19,251 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €15,608 | €34,859 | +€19,251 | +123% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.