BIYOU: 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.
BIYOU
Largest movements
- Cash +€236,696
up €236,696 (+216.4%), from €109,355 to €346,050
mainly Net result for the year (+€336,131) and Other debts (+€163,823)
- Tangible fixed assets +€25,253
up €25,253 (+69.3%), from €36,428 to €61,682
of which Other tangible fixed assets: +€29,877
- Other debts +€163,823
up €163,823 (+19666.7%), from €833 to €164,656
- Current portion of long-term debt +€68,368
up €68,368 (+1723.1%), from €3,968 to €72,336
- Profit (loss) carried forward +€56,131
up €56,131 (+27.0%), from €208,084 to €264,215
- Accrued charges and deferred income -€24,368
down €24,368 (-99.7%), from €24,452 to €84
- Tax, wage and social debts -€14,897
down €14,897 (-20.8%), from €71,615 to €56,718
of which Taxes: -€10,004
- Gross operating margin +€243,043
up €243,043 (+86.6%), from €280,587 to €523,630
- Taxes +€56,048
up €56,048 (+104.6%), from €53,587 to €109,636
- Depreciation +€8,127
up €8,127 (+112.7%), from €7,212 to €15,339
- Staff costs +€7,334
up €7,334 (+16.4%), from €44,843 to €52,177
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 | €324,250 | €576,746 | +€252,496 | +77.9% |
| Fixed assets | 21/28 | €36,428 | €61,682 | +€25,253 | +69.3% |
| Tangible fixed assets | 22/27 | €36,428 | €61,682 | +€25,253 | +69.3% |
| Plant, machinery and equipment | 23 | €484 | €1,720 | +€1,236 | +255.3% |
| Furniture and vehicles | 24 | €25,295 | €23,484 | -€1,811 | -7.2% |
| Leasing and similar rights | 25 | €6,246 | €2,197 | -€4,049 | -64.8% |
| Other tangible fixed assets | 26 | €4,403 | €34,280 | +€29,877 | +678.6% |
| Current assets | 29/58 | €287,822 | €515,065 | +€227,243 | +79.0% |
| Amounts receivable within one year | 40/41 | €118,535 | €114,792 | -€3,743 | -3.2% |
| Trade receivables | 40 | €17,007 | €0 | -€17,007 | -100.0% |
| Other amounts receivable | 41 | €101,528 | €114,792 | +€13,264 | +13.1% |
| Cash at bank and in hand | 54/58 | €109,355 | €346,050 | +€236,696 | +216.4% |
| Deferred charges and accrued income | 490/1 | €59,933 | €54,223 | -€5,710 | -9.5% |
| Total equity and liabilities | 10/49 | €324,250 | €576,746 | +€252,496 | +77.9% |
| Equity | 10/15 | €208,134 | €264,265 | +€56,131 | +27.0% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,084 | €264,215 | +€56,131 | +27.0% |
| Amounts payable | 17/49 | €116,117 | €312,482 | +€196,365 | +169.1% |
| Amounts payable after more than one year | 17 | €7,352 | €3,297 | -€4,055 | -55.2% |
| Financial debts | 170/4 | €7,352 | €3,297 | -€4,055 | -55.2% |
| Amounts payable within one year | 42/48 | €84,313 | €309,101 | +€224,788 | +266.6% |
| Current portion of amounts payable after more than one year | 42 | €3,968 | €72,336 | +€68,368 | +1723.1% |
| Financial debts | 43 | - | €65 | +€65 | |
| Credit institutions | 430/8 | - | €65 | +€65 | |
| Trade debts | 44 | €7,896 | €15,326 | +€7,429 | +94.1% |
| Suppliers | 440/4 | €7,896 | €15,326 | +€7,429 | +94.1% |
| Taxes, remuneration and social security | 45 | €71,615 | €56,718 | -€14,897 | -20.8% |
| Taxes | 450/3 | €64,905 | €54,901 | -€10,004 | -15.4% |
| Remuneration and social security | 454/9 | €6,710 | €1,817 | -€4,894 | -72.9% |
| Other amounts payable | 47/48 | €833 | €164,656 | +€163,823 | +19666.7% |
| Accrued charges and deferred income | 492/3 | €24,452 | €84 | -€24,368 | -99.7% |
| Remuneration, social security and pensions | 62 | €44,843 | €52,177 | +€7,334 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,212 | €15,339 | +€8,127 | +112.7% |
| Other operating charges | 640/8 | €624 | €770 | +€146 | +23.5% |
| Gross operating margin | 9900 | €280,587 | €523,630 | +€243,043 | +86.6% |
| Operating profit (loss) | 9901 | €227,908 | €455,345 | +€227,436 | +99.8% |
| Financial income | 75/76B | €2,179 | €2 | -€2,177 | -99.9% |
| Recurring financial income | 75 | €2,179 | €2 | -€2,177 | -99.9% |
| Financial charges | 65/66B | €7,382 | €9,580 | +€2,198 | +29.8% |
| Recurring financial charges | 65 | €7,382 | €9,580 | +€2,198 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €222,705 | €445,766 | +€223,061 | +100.2% |
| Income taxes | 67/77 | €53,587 | €109,636 | +€56,048 | +104.6% |
| Profit (loss) for the period | 9904 | €169,118 | €336,131 | +€167,013 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €169,118 | €336,131 | +€167,013 | +98.8% |
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 7 October 2026 via checked.be.