BeYurt: 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.
BeYurt
Largest movements
- Cash +€51,642
up €51,642 (+93.1%), from €55,470 to €107,112
mainly Accrued charges and deferred income (+€54,358) and Depreciation (+€25,024)
- Tangible fixed assets -€21,584
down €21,584 (-36.8%), from €58,673 to €37,089
- Receivables within one year +€19,402
up €19,402 (+130.2%), from €14,906 to €34,308
of which Trade receivables: +€20,372
- Deferred charges and accrued income -€6,577
down €6,577 (-89.8%), from €7,322 to €745
- Stocks and contracts +€2,217
up €2,217 (+5.6%), from €39,512 to €41,729
- Accrued charges and deferred income +€54,358
up €54,358 (+120.2%), from €45,234 to €99,592
- Other debts -€40,238
down €40,238 (-90.9%), from €44,255 to €4,017
- Trade debts +€15,831
up €15,831 (+158.2%), from €10,009 to €25,840
- Profit (loss) carried forward +€7,142
up €7,142 (+26.6%), from €26,892 to €34,034
- Tax, wage and social debts +€4,482
up €4,482 (+13.6%), from €33,018 to €37,500
of which Remuneration and social security: +€7,232
- Gross operating margin +€65,986
up €65,986 (+70.8%), from €93,209 to €159,195
- Staff costs +€47,149
up €47,149 (+62.5%), from €75,491 to €122,640
- Taxes +€5,429
up €5,429, from -€1,229 to €4,200
- Depreciation -€5,178
down €5,178 (-17.1%), from €30,202 to €25,024
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 | €179,409 | €220,983 | +€41,575 | +23.2% |
| Fixed assets | 21/28 | €62,199 | €37,089 | -€25,110 | -40.4% |
| Intangible fixed assets | 21 | €2,000 | - | -€2,000 | |
| Tangible fixed assets | 22/27 | €58,673 | €37,089 | -€21,584 | -36.8% |
| Furniture and vehicles | 24 | €58,673 | €37,089 | -€21,584 | -36.8% |
| Financial fixed assets | 28 | €1,526 | - | -€1,526 | |
| Current assets | 29/58 | €117,210 | €183,895 | +€66,685 | +56.9% |
| Stocks and contracts in progress | 3 | €39,512 | €41,729 | +€2,217 | +5.6% |
| Stocks | 30/36 | €39,512 | €41,729 | +€2,217 | +5.6% |
| Amounts receivable within one year | 40/41 | €14,906 | €34,308 | +€19,402 | +130.2% |
| Trade receivables | 40 | €13,936 | €34,308 | +€20,372 | +146.2% |
| Other amounts receivable | 41 | €970 | - | -€970 | |
| Cash at bank and in hand | 54/58 | €55,470 | €107,112 | +€51,642 | +93.1% |
| Deferred charges and accrued income | 490/1 | €7,322 | €745 | -€6,577 | -89.8% |
| Total equity and liabilities | 10/49 | €179,409 | €220,983 | +€41,575 | +23.2% |
| Equity | 10/15 | €46,892 | €54,034 | +€7,142 | +15.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,892 | €34,034 | +€7,142 | +26.6% |
| Amounts payable | 17/49 | €132,517 | €166,949 | +€34,432 | +26.0% |
| Amounts payable within one year | 42/48 | €87,283 | €67,358 | -€19,925 | -22.8% |
| Trade debts | 44 | €10,009 | €25,840 | +€15,831 | +158.2% |
| Suppliers | 440/4 | €10,009 | €25,840 | +€15,831 | +158.2% |
| Taxes, remuneration and social security | 45 | €33,018 | €37,500 | +€4,482 | +13.6% |
| Taxes | 450/3 | €25,487 | €22,737 | -€2,750 | -10.8% |
| Remuneration and social security | 454/9 | €7,531 | €14,763 | +€7,232 | +96.0% |
| Other amounts payable | 47/48 | €44,255 | €4,017 | -€40,238 | -90.9% |
| Accrued charges and deferred income | 492/3 | €45,234 | €99,592 | +€54,358 | +120.2% |
| Remuneration, social security and pensions | 62 | €75,491 | €122,640 | +€47,149 | +62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,202 | €25,024 | -€5,178 | -17.1% |
| Other operating charges | 640/8 | €450 | €400 | -€51 | -11.3% |
| Gross operating margin | 9900 | €93,209 | €159,195 | +€65,986 | +70.8% |
| Operating profit (loss) | 9901 | -€12,934 | €11,131 | +€24,065 | |
| Financial income | 75/76B | - | €1,024 | +€1,024 | |
| Recurring financial income | 75 | - | €1,024 | +€1,024 | |
| Financial charges | 65/66B | €941 | €814 | -€127 | -13.5% |
| Recurring financial charges | 65 | €941 | €814 | -€127 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,875 | €11,342 | +€25,217 | |
| Income taxes | 67/77 | -€1,229 | €4,200 | +€5,429 | |
| Profit (loss) for the period | 9904 | -€12,646 | €7,142 | +€19,788 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,646 | €7,142 | +€19,788 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.