BENY BYTES: 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.
BENY BYTES
Largest movements
- Receivables after one year +€23,000
new in 2025: €23,000
- Receivables within one year -€7,021
down €7,021 (-96.8%), from €7,250 to €230
of which Trade receivables: -€6,720
- Tangible fixed assets +€3,209
up €3,209 (+924.0%), from €347 to €3,556
of which Furniture and vehicles: +€2,851
- Cash +€1,204
up €1,204 (+11.4%), from €10,596 to €11,800
mainly Net result for the year (+€15,576) and Receivables within one year (+€7,021)
- Deferred charges and accrued income +€442
up €442 (+89.8%), from €492 to €933
- Reserves +€15,500
up €15,500 (+185.6%), from €8,350 to €23,850
- Tax, wage and social debts +€3,320
up €3,320 (+99.2%), from €3,346 to €6,666
- Trade debts +€2,165
up €2,165 (+76.6%), from €2,828 to €4,993
- Gross operating margin +€12,192
up €12,192 (+93.2%), from €13,087 to €25,279
- Taxes +€3,320
up €3,320 (+99.2%), from €3,346 to €6,666
- Staff costs +€967
up €967 (+102.8%), from €941 to €1,908
- Depreciation +€636
up €636 (+2588.0%), from €25 to €661
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 | €18,685 | €39,769 | +€21,084 | +112.8% |
| Fixed assets | 21/28 | €347 | €3,556 | +€3,209 | +924.0% |
| Tangible fixed assets | 22/27 | €347 | €3,556 | +€3,209 | +924.0% |
| Plant, machinery and equipment | 23 | - | €359 | +€359 | |
| Furniture and vehicles | 24 | €347 | €3,198 | +€2,851 | +820.8% |
| Current assets | 29/58 | €18,338 | €36,213 | +€17,875 | +97.5% |
| Amounts receivable after more than one year | 29 | - | €23,000 | +€23,000 | |
| Trade receivables | 290 | - | €23,000 | +€23,000 | |
| Amounts receivable within one year | 40/41 | €7,250 | €230 | -€7,021 | -96.8% |
| Trade receivables | 40 | €6,720 | - | -€6,720 | |
| Other amounts receivable | 41 | €530 | €230 | -€301 | -56.7% |
| Current investments | 50/53 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €10,596 | €11,800 | +€1,204 | +11.4% |
| Deferred charges and accrued income | 490/1 | €492 | €933 | +€442 | +89.8% |
| Total equity and liabilities | 10/49 | €18,685 | €39,769 | +€21,084 | +112.8% |
| Equity | 10/15 | €10,880 | €26,456 | +€15,576 | +143.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €8,350 | €23,850 | +€15,500 | +185.6% |
| Distributable reserves | 133 | €8,350 | €23,850 | +€15,500 | +185.6% |
| Profit (loss) carried forward | 14 | €30 | €106 | +€76 | +249.8% |
| Amounts payable | 17/49 | €7,805 | €13,314 | +€5,509 | +70.6% |
| Amounts payable within one year | 42/48 | €7,460 | €12,929 | +€5,469 | +73.3% |
| Trade debts | 44 | €2,828 | €4,993 | +€2,165 | +76.6% |
| Suppliers | 440/4 | €2,828 | €4,993 | +€2,165 | +76.6% |
| Taxes, remuneration and social security | 45 | €3,346 | €6,666 | +€3,320 | +99.2% |
| Taxes | 450/3 | €3,346 | €6,666 | +€3,320 | +99.2% |
| Other amounts payable | 47/48 | €1,286 | €1,270 | -€16 | -1.3% |
| Accrued charges and deferred income | 492/3 | €345 | €385 | +€40 | +11.6% |
| Remuneration, social security and pensions | 62 | €941 | €1,908 | +€967 | +102.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €661 | +€636 | +2588.0% |
| Other operating charges | 640/8 | €384 | €451 | +€67 | +17.3% |
| Gross operating margin | 9900 | €13,087 | €25,279 | +€12,192 | +93.2% |
| Operating profit (loss) | 9901 | €11,737 | €22,259 | +€10,521 | +89.6% |
| Financial income | 75/76B | €0 | €53 | +€53 | +14345.9% |
| Recurring financial income | 75 | €0 | €53 | +€53 | +14345.9% |
| Financial charges | 65/66B | €11 | €70 | +€59 | +530.3% |
| Recurring financial charges | 65 | €11 | €70 | +€59 | +530.3% |
| Profit (loss) for the period before taxes | 9903 | €11,726 | €22,242 | +€10,515 | +89.7% |
| Income taxes | 67/77 | €3,346 | €6,666 | +€3,320 | +99.2% |
| Profit (loss) for the period | 9904 | €8,380 | €15,576 | +€7,195 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,380 | €15,576 | +€7,195 | +85.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.