B.Y.CONSULTING: 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.
B.Y.CONSULTING
Largest movements
- Cash -€148,979
down €148,979 (-90.1%), from €165,379 to €16,400
mainly Debts after one year (-€182,439) and Tax, wage and social debts (-€114,168)
- Receivables within one year +€34,970
up €34,970 (+62.8%), from €55,702 to €90,672
of which Trade receivables: +€34,969
- Profit (loss) carried forward +€218,668
up €218,668 (+110%), from €198,168 to €416,835
- Debts after one year -€182,439
down €182,439 (-31.3%), from €582,633 to €400,194
of which Other amounts payable: -€100,000
- Tax, wage and social debts -€114,168
down €114,168 (-52.4%), from €217,994 to €103,826
- Other debts -€24,015
down €24,015 (-60.9%), from €39,403 to €15,388
- Gross operating margin +€55,694
up €55,694 (+21.4%), from €259,868 to €315,562
- Taxes +€14,614
up €14,614 (+22.0%), from €66,498 to €81,112
- Financial income -€9,412
down €9,412 (-55.8%), from €16,874 to €7,462
- Other operating charges -€6,884
down €6,884 (-87.2%), from €7,892 to €1,008
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 | €1,156,854 | €1,048,675 | -€108,179 | -9.4% |
| Fixed assets | 21/28 | €424,710 | €430,059 | +€5,349 | +1.3% |
| Tangible fixed assets | 22/27 | €11,831 | €17,180 | +€5,349 | +45.2% |
| Furniture and vehicles | 24 | €11,831 | €10,349 | -€1,482 | -12.5% |
| Other tangible fixed assets | 26 | - | €6,831 | +€6,831 | |
| Financial fixed assets | 28 | €412,879 | €412,879 | = | 0.0% |
| Current assets | 29/58 | €732,144 | €618,616 | -€113,528 | -15.5% |
| Amounts receivable within one year | 40/41 | €55,702 | €90,672 | +€34,970 | +62.8% |
| Trade receivables | 40 | €55,700 | €90,669 | +€34,969 | +62.8% |
| Other amounts receivable | 41 | €2 | €3 | +€1 | +40.8% |
| Current investments | 50/53 | €510,430 | €511,418 | +€988 | +0.2% |
| Cash at bank and in hand | 54/58 | €165,379 | €16,400 | -€148,979 | -90.1% |
| Deferred charges and accrued income | 490/1 | €633 | €126 | -€507 | -80.1% |
| Total equity and liabilities | 10/49 | €1,156,854 | €1,048,675 | -€108,179 | -9.4% |
| Equity | 10/15 | €218,628 | €437,295 | +€218,668 | +100% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,168 | €416,835 | +€218,668 | +110% |
| Amounts payable | 17/49 | €938,226 | €611,380 | -€326,847 | -34.8% |
| Amounts payable after more than one year | 17 | €582,633 | €400,194 | -€182,439 | -31.3% |
| Financial debts | 170/4 | €182,633 | €100,194 | -€82,439 | -45.1% |
| Other amounts payable | 178/9 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Amounts payable within one year | 42/48 | €355,530 | €211,173 | -€144,356 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €92,641 | €89,169 | -€3,472 | -3.7% |
| Trade debts | 44 | €5,492 | €2,791 | -€2,701 | -49.2% |
| Suppliers | 440/4 | €5,492 | €2,791 | -€2,701 | -49.2% |
| Taxes, remuneration and social security | 45 | €217,994 | €103,826 | -€114,168 | -52.4% |
| Taxes | 450/3 | €217,994 | €103,826 | -€114,168 | -52.4% |
| Other amounts payable | 47/48 | €39,403 | €15,388 | -€24,015 | -60.9% |
| Accrued charges and deferred income | 492/3 | €64 | €12 | -€52 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,772 | €6,379 | -€393 | -5.8% |
| Other operating charges | 640/8 | €7,892 | €1,008 | -€6,884 | -87.2% |
| Gross operating margin | 9900 | €259,868 | €315,562 | +€55,694 | +21.4% |
| Operating profit (loss) | 9901 | €245,204 | €308,175 | +€62,971 | +25.7% |
| Financial income | 75/76B | €16,874 | €7,462 | -€9,412 | -55.8% |
| Recurring financial income | 75 | €16,874 | €7,462 | -€9,412 | -55.8% |
| Financial charges | 65/66B | €14,846 | €15,857 | +€1,011 | +6.8% |
| Recurring financial charges | 65 | €14,846 | €15,857 | +€1,011 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €247,232 | €299,780 | +€52,548 | +21.3% |
| Income taxes | 67/77 | €66,498 | €81,112 | +€14,614 | +22.0% |
| Profit (loss) for the period | 9904 | €180,734 | €218,668 | +€37,934 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €180,734 | €218,668 | +€37,934 | +21.0% |
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 23 October 2026 via checked.be.