B-YOU TECHNOLOGY: 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-YOU TECHNOLOGY
Largest movements
- Tangible fixed assets -€1,386
down €1,386 (-47.5%), from €2,917 to €1,531
- Cash -€808
down €808 (-79.9%), from €1,011 to €204
mainly Net result for the year (-€1,857) and Deferred charges and accrued income (-€754)
- Deferred charges and accrued income +€754
new in 2024: €754
- Receivables within one year +€299
up €299 (+4.7%), from €6,345 to €6,644
of which Trade receivables: +€5,610
- Profit (loss) carried forward -€1,857
down €1,857 (-69.1%), from €2,687 to €830
- Tax, wage and social debts +€1,197
up €1,197 (+61.0%), from €1,961 to €3,158
- Trade debts -€481
down €481 (-77.0%), from €625 to €144
- Gross operating margin -€9,303
down €9,303 (-85.4%), from €10,897 to €1,594
- Other operating charges -€5,569
down €5,569 (-96.0%), from €5,803 to €234
- Taxes +€344
up €344 (+35.4%), from €973 to €1,317
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.
Cash bridge derived
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 | €10,273 | €9,132 | -€1,141 | -11.1% |
| Fixed assets | 21/28 | €2,917 | €1,531 | -€1,386 | -47.5% |
| Tangible fixed assets | 22/27 | €2,917 | €1,531 | -€1,386 | -47.5% |
| Furniture and vehicles | 24 | €2,917 | €1,531 | -€1,386 | -47.5% |
| Current assets | 29/58 | €7,356 | €7,602 | +€245 | +3.3% |
| Amounts receivable within one year | 40/41 | €6,345 | €6,644 | +€299 | +4.7% |
| Trade receivables | 40 | €1,035 | €6,644 | +€5,610 | +542.0% |
| Other amounts receivable | 41 | €5,310 | - | -€5,310 | |
| Cash at bank and in hand | 54/58 | €1,011 | €204 | -€808 | -79.9% |
| Deferred charges and accrued income | 490/1 | - | €754 | +€754 | |
| Total equity and liabilities | 10/49 | €10,273 | €9,132 | -€1,141 | -11.1% |
| Equity | 10/15 | €7,687 | €5,830 | -€1,857 | -24.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,687 | €830 | -€1,857 | -69.1% |
| Amounts payable | 17/49 | €2,586 | €3,302 | +€716 | +27.7% |
| Amounts payable within one year | 42/48 | €2,586 | €3,302 | +€716 | +27.7% |
| Trade debts | 44 | €625 | €144 | -€481 | -77.0% |
| Suppliers | 440/4 | €625 | €144 | -€481 | -77.0% |
| Taxes, remuneration and social security | 45 | €1,961 | €3,158 | +€1,197 | +61.0% |
| Taxes | 450/3 | €1,961 | €3,158 | +€1,197 | +61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,283 | €1,386 | +€103 | +8.0% |
| Other operating charges | 640/8 | €5,803 | €234 | -€5,569 | -96.0% |
| Non-recurring operating charges | 66A | €205 | €431 | +€226 | +110.2% |
| Gross operating margin | 9900 | €10,897 | €1,594 | -€9,303 | -85.4% |
| Operating profit (loss) | 9901 | €3,606 | -€457 | -€4,063 | |
| Financial income | 75/76B | €85 | - | -€85 | |
| Recurring financial income | 75 | €85 | - | -€85 | |
| Financial charges | 65/66B | €31 | €83 | +€52 | +171.1% |
| Recurring financial charges | 65 | €31 | €83 | +€52 | +171.1% |
| Profit (loss) for the period before taxes | 9903 | €3,660 | -€539 | -€4,200 | |
| Income taxes | 67/77 | €973 | €1,317 | +€344 | +35.4% |
| Profit (loss) for the period | 9904 | €2,687 | -€1,857 | -€4,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,687 | -€1,857 | -€4,544 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.