BIYA: 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.
BIYA
Largest movements
- Cash +€48,757
up €48,757 (+81.3%), from €59,953 to €108,711
mainly Net result for the year (+€35,463) and Depreciation (+€9,914)
- Tangible fixed assets -€9,914
down €9,914 (-1.7%), from €584,973 to €575,060
- Profit (loss) carried forward +€35,463
up €35,463 (+18.2%), from €195,115 to €230,578
- Gross operating margin +€8,682
up €8,682 (+14.8%), from €58,576 to €67,258
- Taxes +€2,242
up €2,242 (+21.1%), from €10,650 to €12,892
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 | €686,022 | €724,680 | +€38,658 | +5.6% |
| Fixed assets | 21/28 | €584,973 | €575,060 | -€9,914 | -1.7% |
| Tangible fixed assets | 22/27 | €584,973 | €575,060 | -€9,914 | -1.7% |
| Land and buildings | 22 | €584,973 | €575,060 | -€9,914 | -1.7% |
| Current assets | 29/58 | €101,049 | €149,620 | +€48,571 | +48.1% |
| Amounts receivable within one year | 40/41 | €18,355 | €18,355 | = | 0.0% |
| Other amounts receivable | 41 | €18,355 | €18,355 | = | 0.0% |
| Current investments | 50/53 | €19,857 | €19,857 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,953 | €108,711 | +€48,757 | +81.3% |
| Deferred charges and accrued income | 490/1 | €2,884 | €2,697 | -€186 | -6.5% |
| Total equity and liabilities | 10/49 | €686,022 | €724,680 | +€38,658 | +5.6% |
| Equity | 10/15 | €673,409 | €708,872 | +€35,463 | +5.3% |
| Contributions | 10/11 | €404,220 | €404,220 | = | 0.0% |
| Reserves | 13 | €74,074 | €74,074 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62,767 | €62,767 | = | 0.0% |
| Reserves not available under the articles | 1311 | €62,767 | €62,767 | = | 0.0% |
| Distributable reserves | 133 | €11,308 | €11,308 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,115 | €230,578 | +€35,463 | +18.2% |
| Amounts payable | 17/49 | €12,613 | €15,808 | +€3,195 | +25.3% |
| Amounts payable within one year | 42/48 | €12,613 | €14,698 | +€2,085 | +16.5% |
| Trade debts | 44 | €717 | €566 | -€151 | -21.0% |
| Suppliers | 440/4 | €717 | €566 | -€151 | -21.0% |
| Taxes, remuneration and social security | 45 | €10,961 | €13,196 | +€2,235 | +20.4% |
| Taxes | 450/3 | €10,461 | €12,696 | +€2,235 | +21.4% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €936 | €936 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,111 | +€1,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,279 | €9,914 | -€366 | -3.6% |
| Other operating charges | 640/8 | €9,919 | €9,887 | -€32 | -0.3% |
| Gross operating margin | 9900 | €58,576 | €67,258 | +€8,682 | +14.8% |
| Operating profit (loss) | 9901 | €38,378 | €47,457 | +€9,079 | +23.7% |
| Financial income | 75/76B | €1,121 | €1,289 | +€169 | +15.1% |
| Recurring financial income | 75 | €1,121 | €1,289 | +€169 | +15.1% |
| Financial charges | 65/66B | €354 | €392 | +€38 | +10.8% |
| Recurring financial charges | 65 | €354 | €392 | +€38 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €39,145 | €48,355 | +€9,210 | +23.5% |
| Income taxes | 67/77 | €10,650 | €12,892 | +€2,242 | +21.1% |
| Profit (loss) for the period | 9904 | €28,495 | €35,463 | +€6,968 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,495 | €35,463 | +€6,968 | +24.5% |
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 5 October 2026 via checked.be.