B-RYL: 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.
B-RYL
Largest movements
- Tangible fixed assets -€17,117
down €17,117 (-4.6%), from €370,073 to €352,956
of which Land and buildings: -€22,369
- Receivables within one year +€8,658
up €8,658 (+464.8%), from €1,863 to €10,521
of which Trade receivables: +€5,119
- Cash -€6,412
down €6,412 (-21.7%), from €29,586 to €23,175
mainly Debts after one year (-€13,498) and Investment in fixed assets (net) (-€11,584)
- Debts after one year -€13,498
down €13,498 (-4.2%), from €323,752 to €310,254
- Other debts -€7,792
down €7,792 (-49.5%), from €15,744 to €7,951
- Trade debts +€6,601
up €6,601 (+97.3%), from €6,781 to €13,381
- Tax, wage and social debts -€6,305
down €6,305 (-60.7%), from €10,383 to €4,079
of which Taxes: -€6,405
- Profit (loss) carried forward +€5,675
up €5,675, from -€5,675 to €0
- Gross operating margin +€27,045
up €27,045 (+97.2%), from €27,826 to €54,872
- Depreciation +€12,668
up €12,668 (+79.0%), from €16,033 to €28,701
- Financial charges +€8,376
up €8,376 (+232.3%), from €3,606 to €11,982
- Other operating charges +€3,199
up €3,199 (+182.5%), from €1,752 to €4,951
- Taxes +€961
up €961 (+58.7%), from €1,637 to €2,598
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 | €405,199 | €390,964 | -€14,235 | -3.5% |
| Fixed assets | 21/28 | €370,248 | €353,131 | -€17,117 | -4.6% |
| Tangible fixed assets | 22/27 | €370,073 | €352,956 | -€17,117 | -4.6% |
| Land and buildings | 22 | €349,279 | €326,910 | -€22,369 | -6.4% |
| Plant, machinery and equipment | 23 | €13,055 | €16,763 | +€3,709 | +28.4% |
| Furniture and vehicles | 24 | €7,739 | €9,282 | +€1,543 | +19.9% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €34,951 | €37,833 | +€2,882 | +8.2% |
| Amounts receivable within one year | 40/41 | €1,863 | €10,521 | +€8,658 | +464.8% |
| Trade receivables | 40 | €0 | €5,119 | +€5,119 | |
| Other amounts receivable | 41 | €1,863 | €5,402 | +€3,539 | +190.0% |
| Cash at bank and in hand | 54/58 | €29,586 | €23,175 | -€6,412 | -21.7% |
| Deferred charges and accrued income | 490/1 | €3,502 | €4,137 | +€635 | +18.1% |
| Total equity and liabilities | 10/49 | €405,199 | €390,964 | -€14,235 | -3.5% |
| Equity | 10/15 | €26,526 | €32,201 | +€5,675 | +21.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,801 | €19,801 | = | 0.0% |
| Distributable reserves | 133 | €19,801 | €19,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,675 | €0 | +€5,675 | |
| Amounts payable | 17/49 | €378,673 | €358,763 | -€19,910 | -5.3% |
| Amounts payable after more than one year | 17 | €323,752 | €310,254 | -€13,498 | -4.2% |
| Financial debts | 170/4 | €323,752 | €310,254 | -€13,498 | -4.2% |
| Amounts payable within one year | 42/48 | €54,921 | €48,509 | -€6,412 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €22,013 | €23,098 | +€1,085 | +4.9% |
| Trade debts | 44 | €6,781 | €13,381 | +€6,601 | +97.3% |
| Suppliers | 440/4 | €6,781 | €13,381 | +€6,601 | +97.3% |
| Taxes, remuneration and social security | 45 | €10,383 | €4,079 | -€6,305 | -60.7% |
| Taxes | 450/3 | €9,804 | €3,399 | -€6,405 | -65.3% |
| Remuneration and social security | 454/9 | €579 | €679 | +€100 | +17.3% |
| Other amounts payable | 47/48 | €15,744 | €7,951 | -€7,792 | -49.5% |
| Non-recurring operating income | 76A | - | €4,959 | +€4,959 | |
| Remuneration, social security and pensions | 62 | -€6 | €0 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,033 | €28,701 | +€12,668 | +79.0% |
| Other operating charges | 640/8 | €1,752 | €4,951 | +€3,199 | +182.5% |
| Gross operating margin | 9900 | €27,826 | €54,872 | +€27,045 | +97.2% |
| Operating profit (loss) | 9901 | €10,047 | €21,220 | +€11,173 | +111.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,606 | €11,982 | +€8,376 | +232.3% |
| Recurring financial charges | 65 | €3,606 | €11,982 | +€8,376 | +232.3% |
| Profit (loss) for the period before taxes | 9903 | €6,441 | €9,238 | +€2,797 | +43.4% |
| Income taxes | 67/77 | €1,637 | €2,598 | +€961 | +58.7% |
| Profit (loss) for the period | 9904 | €4,804 | €6,640 | +€1,836 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,804 | €6,640 | +€1,836 | +38.2% |
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 4 October 2026 via checked.be.