BIYIK: 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.
BIYIK
Largest movements
- Cash +€495,371
up €495,371 (+178.0%), from €278,224 to €773,595
mainly Net result for the year (+€401,563) and Accrued charges and deferred income (+€85,000)
- Receivables within one year +€105,814
up €105,814 (+171.8%), from €61,606 to €167,420
of which Trade receivables: +€62,967
- Reserves +€401,563
up €401,563 (+141.2%), from €284,465 to €686,027
of which Distributable reserves: +€403,023
- Accrued charges and deferred income +€85,000
new in 2025: €85,000
- Tax, wage and social debts +€68,598
up €68,598 (+108.7%), from €63,115 to €131,713
of which Taxes: +€77,984
- Trade debts +€51,392
up €51,392 (+74.6%), from €68,937 to €120,329
- Gross operating margin +€357,491
up €357,491 (+62.9%), from €568,182 to €925,673
- Taxes +€160,416
up €160,416 (+507.3%), from €31,622 to €192,038
- Depreciation -€25,515
down €25,515 (-34.4%), from €74,237 to €48,722
- Staff costs -€18,303
down €18,303 (-6.1%), from €300,520 to €282,217
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 | €659,621 | €1,257,774 | +€598,153 | +90.7% |
| Fixed assets | 21/28 | €315,641 | €309,996 | -€5,646 | -1.8% |
| Tangible fixed assets | 22/27 | €315,641 | €309,996 | -€5,646 | -1.8% |
| Land and buildings | 22 | €198,146 | €197,644 | -€502 | -0.3% |
| Plant, machinery and equipment | 23 | €26,321 | €25,053 | -€1,269 | -4.8% |
| Furniture and vehicles | 24 | €65,861 | €65,194 | -€667 | -1.0% |
| Other tangible fixed assets | 26 | €25,313 | €22,105 | -€3,208 | -12.7% |
| Current assets | 29/58 | €343,979 | €947,778 | +€603,798 | +175.5% |
| Amounts receivable within one year | 40/41 | €61,606 | €167,420 | +€105,814 | +171.8% |
| Trade receivables | 40 | €19,654 | €82,621 | +€62,967 | +320.4% |
| Other amounts receivable | 41 | €41,952 | €84,799 | +€42,847 | +102.1% |
| Cash at bank and in hand | 54/58 | €278,224 | €773,595 | +€495,371 | +178.0% |
| Deferred charges and accrued income | 490/1 | €4,149 | €6,763 | +€2,613 | +63.0% |
| Total equity and liabilities | 10/49 | €659,621 | €1,257,774 | +€598,153 | +90.7% |
| Equity | 10/15 | €473,176 | €874,738 | +€401,563 | +84.9% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €284,465 | €686,027 | +€401,563 | +141.2% |
| Non-distributable reserves | 130/1 | €1,460 | - | -€1,460 | |
| Reserves not available under the articles | 1311 | €1,460 | - | -€1,460 | |
| Distributable reserves | 133 | €283,004 | €686,027 | +€403,023 | +142.4% |
| Profit (loss) carried forward | 14 | €170,011 | €170,011 | = | 0.0% |
| Amounts payable | 17/49 | €186,445 | €383,035 | +€196,590 | +105.4% |
| Amounts payable within one year | 42/48 | €186,445 | €298,035 | +€111,590 | +59.9% |
| Trade debts | 44 | €68,937 | €120,329 | +€51,392 | +74.6% |
| Suppliers | 440/4 | €68,937 | €120,329 | +€51,392 | +74.6% |
| Advances received on contracts in progress | 46 | €54,393 | €45,993 | -€8,400 | -15.4% |
| Taxes, remuneration and social security | 45 | €63,115 | €131,713 | +€68,598 | +108.7% |
| Taxes | 450/3 | €20,000 | €97,984 | +€77,984 | +389.9% |
| Remuneration and social security | 454/9 | €43,116 | €33,729 | -€9,386 | -21.8% |
| Accrued charges and deferred income | 492/3 | - | €85,000 | +€85,000 | |
| Remuneration, social security and pensions | 62 | €300,520 | €282,217 | -€18,303 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,237 | €48,722 | -€25,515 | -34.4% |
| Other operating charges | 640/8 | €2,078 | €1,379 | -€699 | -33.7% |
| Gross operating margin | 9900 | €568,182 | €925,673 | +€357,491 | +62.9% |
| Operating profit (loss) | 9901 | €191,347 | €593,355 | +€402,009 | +210.1% |
| Financial income | 75/76B | €229 | €594 | +€365 | +159.8% |
| Recurring financial income | 75 | €229 | €594 | +€365 | +159.8% |
| Financial charges | 65/66B | €303 | €348 | +€45 | +14.9% |
| Recurring financial charges | 65 | €303 | €348 | +€45 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €191,272 | €593,601 | +€402,329 | +210.3% |
| Income taxes | 67/77 | €31,622 | €192,038 | +€160,416 | +507.3% |
| Profit (loss) for the period | 9904 | €159,650 | €401,563 | +€241,913 | +151.5% |
| Profit (loss) for the period to be appropriated | 9905 | €159,650 | €401,563 | +€241,913 | +151.5% |
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 2 October 2026 via checked.be.