B&Y SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets -€33,402
down €33,402 (-88.5%), from €37,729 to €4,327
of which Furniture and vehicles: -€32,433
- Cash -€24,049
down €24,049 (-17.8%), from €135,476 to €111,427
mainly Contributions, distributions and other (-€79,817) and Net result for the year (-€36,607)
- Receivables within one year +€13,210
up €13,210 (+77.6%), from €17,021 to €30,231
of which Other amounts receivable: +€9,246
- Profit (loss) carried forward -€116,423
no longer reported in 2025 (was €116,423)
- Other debts +€67,812
up €67,812 (+503%), from €13,493 to €81,306
- Trade debts +€5,902
up €5,902 (+37.7%), from €15,672 to €21,574
- Gross operating margin -€143,634
down €143,634 (-97.1%), from €147,947 to €4,313
- Taxes -€27,268
no longer reported in 2025 (was €27,268)
- Depreciation -€8,179
down €8,179 (-19.6%), from €41,757 to €33,577
- Financial charges +€2,852
up €2,852 (+208%), from €1,371 to €4,223
of which Financial charges: +€2,852
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 | €191,426 | €147,704 | -€43,722 | -22.8% |
| Fixed assets | 21/28 | €38,929 | €5,527 | -€33,402 | -85.8% |
| Tangible fixed assets | 22/27 | €37,729 | €4,327 | -€33,402 | -88.5% |
| Plant, machinery and equipment | 23 | €1,596 | €627 | -€969 | -60.7% |
| Furniture and vehicles | 24 | €36,133 | €3,700 | -€32,433 | -89.8% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €152,497 | €142,177 | -€10,320 | -6.8% |
| Amounts receivable within one year | 40/41 | €17,021 | €30,231 | +€13,210 | +77.6% |
| Trade receivables | 40 | €16,944 | €20,908 | +€3,964 | +23.4% |
| Other amounts receivable | 41 | €77 | €9,323 | +€9,246 | +12,001% |
| Cash at bank and in hand | 54/58 | €135,476 | €111,427 | -€24,049 | -17.8% |
| Deferred charges and accrued income | 490/1 | - | €519 | +€519 | |
| Total equity and liabilities | 10/49 | €191,426 | €147,704 | -€43,722 | -22.8% |
| Equity | 10/15 | €118,423 | €2,000 | -€116,423 | -98.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,423 | - | -€116,423 | |
| Amounts payable | 17/49 | €73,003 | €145,704 | +€72,701 | +99.6% |
| Amounts payable within one year | 42/48 | €73,003 | €145,704 | +€72,701 | +99.6% |
| Trade debts | 44 | €15,672 | €21,574 | +€5,902 | +37.7% |
| Suppliers | 440/4 | €15,672 | €21,574 | +€5,902 | +37.7% |
| Taxes, remuneration and social security | 45 | €43,838 | €42,825 | -€1,014 | -2.3% |
| Taxes | 450/3 | €43,838 | €42,825 | -€1,014 | -2.3% |
| Other amounts payable | 47/48 | €13,493 | €81,306 | +€67,812 | +503% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,757 | €33,577 | -€8,179 | -19.6% |
| Other operating charges | 640/8 | €3,608 | €3,874 | +€265 | +7.4% |
| Gross operating margin | 9900 | €147,947 | €4,313 | -€143,634 | -97.1% |
| Operating profit (loss) | 9901 | €102,582 | -€33,138 | -€135,720 | |
| Financial income | 75/76B | - | €755 | +€755 | |
| Recurring financial income | 75 | - | €755 | +€755 | |
| Non-recurring financial income | 76B | - | €755 | +€755 | |
| Financial charges | 65/66B | €1,371 | €4,223 | +€2,852 | +208% |
| Recurring financial charges | 65 | €1,371 | €4,223 | +€2,852 | +208% |
| Non-recurring financial charges | 66B | €1,371 | €4,223 | +€2,852 | +208% |
| Profit (loss) for the period before taxes | 9903 | €101,211 | -€36,607 | -€137,817 | |
| Income taxes | 67/77 | €27,268 | - | -€27,268 | |
| Profit (loss) for the period | 9904 | €73,943 | -€36,607 | -€110,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,943 | -€36,607 | -€110,549 |
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 18 October 2026 via checked.be.