BeByte: 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.
BeByte
Largest movements
- Cash +€67,595
up €67,595 (+103.8%), from €65,147 to €132,742
mainly Other debts (+€195,308) and Net result for the year (+€114,406)
- Current investments +€38,455
up €38,455 (+85.3%), from €45,101 to €83,556
- Deferred charges and accrued income +€19,873
up €19,873 (+406.3%), from €4,891 to €24,764
- Receivables within one year -€6,494
down €6,494 (-11.3%), from €57,290 to €50,797
of which Other amounts receivable: -€8,461
- Other debts +€195,308
up €195,308, from €0 to €195,308
- Reserves -€76,796
down €76,796 (-82.5%), from €93,069 to €16,274
- Short-term financial debts +€3,091
up €3,091 (+37.0%), from €8,361 to €11,452
- Provisions -€50,841
down €50,841 (-98.0%), from €51,858 to €1,017
- Financial charges +€45,346
up €45,346 (+7012.4%), from €647 to €45,992
- Financial income +€20,077
up €20,077 (+5307.4%), from €378 to €20,455
- Taxes -€12,589
down €12,589 (-27.2%), from €46,295 to €33,707
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 | €189,343 | €308,255 | +€118,912 | +62.8% |
| Fixed assets | 21/28 | €16,914 | €16,397 | -€517 | -3.1% |
| Tangible fixed assets | 22/27 | €10,714 | €10,197 | -€517 | -4.8% |
| Plant, machinery and equipment | 23 | €6,830 | €7,896 | +€1,066 | +15.6% |
| Furniture and vehicles | 24 | €1,638 | €430 | -€1,208 | -73.8% |
| Other tangible fixed assets | 26 | €2,245 | €1,870 | -€375 | -16.7% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €172,429 | €291,858 | +€119,429 | +69.3% |
| Amounts receivable within one year | 40/41 | €57,290 | €50,797 | -€6,494 | -11.3% |
| Trade receivables | 40 | €48,829 | €50,797 | +€1,967 | +4.0% |
| Other amounts receivable | 41 | €8,461 | €0 | -€8,461 | -100.0% |
| Current investments | 50/53 | €45,101 | €83,556 | +€38,455 | +85.3% |
| Cash at bank and in hand | 54/58 | €65,147 | €132,742 | +€67,595 | +103.8% |
| Deferred charges and accrued income | 490/1 | €4,891 | €24,764 | +€19,873 | +406.3% |
| Total equity and liabilities | 10/49 | €189,343 | €308,255 | +€118,912 | +62.8% |
| Equity | 10/15 | €98,069 | €21,274 | -€76,796 | -78.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €93,069 | €16,274 | -€76,796 | -82.5% |
| Distributable reserves | 133 | €93,069 | €16,274 | -€76,796 | -82.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €51,858 | €52,875 | +€1,017 | +2.0% |
| Provisions for liabilities and charges | 160/5 | €51,858 | €52,875 | +€1,017 | +2.0% |
| Other liabilities and charges | 164/5 | €51,858 | €52,875 | +€1,017 | +2.0% |
| Amounts payable | 17/49 | €39,416 | €234,107 | +€194,690 | +493.9% |
| Amounts payable within one year | 42/48 | €39,416 | €234,107 | +€194,690 | +493.9% |
| Financial debts | 43 | €8,361 | €11,452 | +€3,091 | +37.0% |
| Credit institutions | 430/8 | €8,361 | €11,452 | +€3,091 | +37.0% |
| Trade debts | 44 | €3,650 | €1,260 | -€2,389 | -65.5% |
| Suppliers | 440/4 | €3,650 | €1,260 | -€2,389 | -65.5% |
| Taxes, remuneration and social security | 45 | €27,405 | €26,086 | -€1,319 | -4.8% |
| Taxes | 450/3 | €27,405 | €26,086 | -€1,319 | -4.8% |
| Other amounts payable | 47/48 | €0 | €195,308 | +€195,308 | |
| Non-recurring operating income | 76A | €386 | €0 | -€386 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,245 | €7,259 | +€13 | +0.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €51,858 | €1,017 | -€50,841 | -98.0% |
| Other operating charges | 640/8 | €896 | €2,182 | +€1,286 | +143.6% |
| Gross operating margin | 9900 | €183,358 | €184,108 | +€750 | +0.4% |
| Operating profit (loss) | 9901 | €123,359 | €173,650 | +€50,290 | +40.8% |
| Financial income | 75/76B | €378 | €20,455 | +€20,077 | +5307.4% |
| Recurring financial income | 75 | €378 | €20,455 | +€20,077 | +5307.4% |
| Financial charges | 65/66B | €647 | €45,992 | +€45,346 | +7012.4% |
| Recurring financial charges | 65 | €647 | €45,992 | +€45,346 | +7012.4% |
| Profit (loss) for the period before taxes | 9903 | €123,091 | €148,113 | +€25,022 | +20.3% |
| Income taxes | 67/77 | €46,295 | €33,707 | -€12,589 | -27.2% |
| Profit (loss) for the period | 9904 | €76,796 | €114,406 | +€37,610 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,796 | €114,406 | +€37,610 | +49.0% |
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 11 October 2026 via checked.be.