BiYou Expertises: what changed
Two financial 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 Expertises
Largest movements
- Tangible fixed assets +€54,311
up €54,311 (+3,311%), from €1,640 to €55,951
of which Leasing and similar rights: +€53,408
- Receivables within one year -€17,480
down €17,480 (-28.1%), from €62,253 to €44,772
of which Trade receivables: -€42,617
- Cash -€14,592
down €14,592 (-71.1%), from €20,517 to €5,925
mainly Investment in fixed assets (net) (-€64,844) and Contributions, distributions and other (-€25,859)
- Other debts +€31,519
up €31,519 (+3,669%), from €859 to €32,378
- Debts after one year +€26,043
up €26,043 (+98.0%), from €26,587 to €52,631
- Reserves -€18,000
down €18,000 (-19.6%), from €91,800 to €73,800
- Tax, wage and social debts -€8,855
down €8,855 (-44.2%), from €20,013 to €11,159
of which Taxes: -€8,855
- Current portion of long-term debt -€3,980
down €3,980 (-10.0%), from €39,727 to €35,748
- Gross operating margin +€4,645
up €4,645 (+21.9%), from €21,165 to €25,809
- Depreciation +€4,559
up €4,559 (+74.2%), from €6,142 to €10,701
- Taxes -€1,573
down €1,573 (-30.2%), from €5,209 to €3,637
- Financial charges +€1,339
up €1,339 (+68.6%), from €1,953 to €3,292
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.
Derived cash bridge
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 | €188,978 | €212,825 | +€23,847 | +12.6% |
| Formation expenses | 20 | €310 | €142 | -€168 | -54.3% |
| Fixed assets | 21/28 | €101,187 | €155,497 | +€54,311 | +53.7% |
| Tangible fixed assets | 22/27 | €1,640 | €55,951 | +€54,311 | +3,311% |
| Furniture and vehicles | 24 | €545 | €1,907 | +€1,362 | +250% |
| Leasing and similar rights | 25 | - | €53,408 | +€53,408 | |
| Other tangible fixed assets | 26 | €1,096 | €636 | -€460 | -42.0% |
| Financial fixed assets | 28 | €99,546 | €99,546 | = | 0.0% |
| Current assets | 29/58 | €87,481 | €57,186 | -€30,295 | -34.6% |
| Amounts receivable within one year | 40/41 | €62,253 | €44,772 | -€17,480 | -28.1% |
| Trade receivables | 40 | €54,769 | €12,151 | -€42,617 | -77.8% |
| Other amounts receivable | 41 | €7,484 | €32,621 | +€25,137 | +336% |
| Cash at bank and in hand | 54/58 | €20,517 | €5,925 | -€14,592 | -71.1% |
| Deferred charges and accrued income | 490/1 | €4,712 | €6,489 | +€1,777 | +37.7% |
| Total equity and liabilities | 10/49 | €188,978 | €212,825 | +€23,847 | +12.6% |
| Equity | 10/15 | €94,852 | €76,916 | -€17,936 | -18.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €91,800 | €73,800 | -€18,000 | -19.6% |
| Distributable reserves | 133 | €91,800 | €73,800 | -€18,000 | -19.6% |
| Profit (loss) carried forward | 14 | €52 | €116 | +€64 | +124% |
| Amounts payable | 17/49 | €94,126 | €135,910 | +€41,784 | +44.4% |
| Amounts payable after more than one year | 17 | €26,587 | €52,631 | +€26,043 | +98.0% |
| Financial debts | 170/4 | €26,587 | €52,631 | +€26,043 | +98.0% |
| Amounts payable within one year | 42/48 | €67,526 | €83,279 | +€15,753 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €39,727 | €35,748 | -€3,980 | -10.0% |
| Financial debts | 43 | €3,090 | - | -€3,090 | |
| Credit institutions | 430/8 | €3,090 | - | -€3,090 | |
| Trade debts | 44 | €3,837 | €3,995 | +€158 | +4.1% |
| Suppliers | 440/4 | €3,837 | €3,995 | +€158 | +4.1% |
| Taxes, remuneration and social security | 45 | €20,013 | €11,159 | -€8,855 | -44.2% |
| Taxes | 450/3 | €17,913 | €9,059 | -€8,855 | -49.4% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €859 | €32,378 | +€31,519 | +3,669% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,142 | €10,701 | +€4,559 | +74.2% |
| Other operating charges | 640/8 | €308 | €281 | -€27 | -8.9% |
| Gross operating margin | 9900 | €21,165 | €25,809 | +€4,645 | +21.9% |
| Operating profit (loss) | 9901 | €14,714 | €14,827 | +€113 | +0.8% |
| Financial income | 75/76B | €210 | €24 | -€186 | -88.5% |
| Recurring financial income | 75 | €210 | €24 | -€186 | -88.5% |
| Financial charges | 65/66B | €1,953 | €3,292 | +€1,339 | +68.6% |
| Recurring financial charges | 65 | €1,953 | €3,292 | +€1,339 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | €12,971 | €11,560 | -€1,411 | -10.9% |
| Income taxes | 67/77 | €5,209 | €3,637 | -€1,573 | -30.2% |
| Profit (loss) for the period | 9904 | €7,762 | €7,923 | +€161 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,762 | €7,923 | +€161 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.