BIRYAN: 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.
BIRYAN
Largest movements
- Tangible fixed assets -€896
down €896 (-13.7%), from €6,515 to €5,619
- Profit (loss) carried forward -€16,093
down €16,093, from €1,496 to -€14,597
- Debts +€15,213
new in 2010: €15,213
- Gross operating margin +€15,568
up €15,568 (+673.6%), from €2,311 to €17,879
- Depreciation +€1,081
up €1,081 (+132.6%), from €815 to €1,896
From the 2009 result to the 2010 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2009 | 2010 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,496 | €10,616 | -€880 | -7.7% |
| Fixed assets | 21/28 | €6,515 | €5,619 | -€896 | -13.7% |
| Tangible fixed assets | 22/27 | €6,515 | €5,619 | -€896 | -13.7% |
| Current assets | 29/58 | €4,981 | €4,996 | +€15 | +0.3% |
| Stocks and contracts in progress | 3 | €2,500 | €2,804 | +€304 | +12.2% |
| Amounts receivable within one year | 40/41 | €1,965 | €1,000 | -€965 | -49.1% |
| Cash at bank and in hand | 54/58 | €516 | €1,040 | +€524 | +101.5% |
| Total equity and liabilities | 10/49 | €11,496 | €10,616 | -€880 | -7.7% |
| Equity | 10/15 | €11,496 | -€4,597 | -€16,093 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,496 | -€14,597 | -€16,093 | |
| Amounts payable | 17/49 | - | €15,213 | +€15,213 | |
| Amounts payable within one year | 42/48 | - | €13,813 | +€13,813 | |
| Trade debts | 44 | - | €2,811 | +€2,811 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €1,896 | +€1,081 | +132.6% |
| Gross operating margin | 9900 | €2,311 | €17,879 | +€15,568 | +673.6% |
| Operating profit (loss) | 9901 | €1,496 | -€15,673 | -€17,169 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Recurring financial charges | 65 | - | €515 | +€515 | |
| Profit (loss) for the period before taxes | 9903 | €1,496 | -€16,093 | -€17,589 | |
| Profit (loss) for the period | 9904 | €1,496 | -€16,093 | -€17,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,496 | -€16,093 | -€17,589 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2009 and 31 December 2010. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.