BoByte: 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.
BoByte
Largest movements
- Cash +€34,519
up €34,519 (+102.0%), from €33,837 to €68,357
mainly Net result for the year (+€31,864) and Depreciation (+€12,674)
- Tangible fixed assets -€10,304
down €10,304 (-20.5%), from €50,152 to €39,848
of which Furniture and vehicles: -€9,044
- Profit (loss) carried forward +€31,864
up €31,864 (+90.2%), from €35,319 to €67,183
- Debts after one year -€8,222
down €8,222 (-29.3%), from €28,101 to €19,879
- Accrued charges and deferred income +€2,529
new in 2025: €2,529
- Tax, wage and social debts -€1,883
down €1,883 (-26.8%), from €7,022 to €5,139
of which Remuneration and social security: -€1,691
- Taxes +€17,661
new in 2025: €17,661
- Gross operating margin +€14,502
up €14,502 (+29.3%), from €49,497 to €63,999
- Depreciation +€994
up €994 (+8.5%), from €11,680 to €12,674
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 | €99,555 | €123,563 | +€24,008 | +24.1% |
| Formation expenses | 20 | €490 | €206 | -€283 | -57.9% |
| Fixed assets | 21/28 | €50,152 | €39,848 | -€10,304 | -20.5% |
| Tangible fixed assets | 22/27 | €50,152 | €39,848 | -€10,304 | -20.5% |
| Land and buildings | 22 | €8,557 | €7,297 | -€1,260 | -14.7% |
| Furniture and vehicles | 24 | €41,595 | €32,551 | -€9,044 | -21.7% |
| Current assets | 29/58 | €48,914 | €83,509 | +€34,595 | +70.7% |
| Amounts receivable within one year | 40/41 | €14,463 | €15,152 | +€689 | +4.8% |
| Trade receivables | 40 | €14,463 | €15,152 | +€689 | +4.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €33,837 | €68,357 | +€34,519 | +102.0% |
| Deferred charges and accrued income | 490/1 | €613 | - | -€613 | |
| Total equity and liabilities | 10/49 | €99,555 | €123,563 | +€24,008 | +24.1% |
| Equity | 10/15 | €55,319 | €87,183 | +€31,864 | +57.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,319 | €67,183 | +€31,864 | +90.2% |
| Amounts payable | 17/49 | €44,236 | €36,379 | -€7,857 | -17.8% |
| Amounts payable after more than one year | 17 | €28,101 | €19,879 | -€8,222 | -29.3% |
| Financial debts | 170/4 | €28,101 | €19,879 | -€8,222 | -29.3% |
| Amounts payable within one year | 42/48 | €16,135 | €13,971 | -€2,164 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €8,623 | €8,222 | -€401 | -4.7% |
| Trade debts | 44 | €490 | €610 | +€121 | +24.6% |
| Suppliers | 440/4 | €490 | €610 | +€121 | +24.6% |
| Taxes, remuneration and social security | 45 | €7,022 | €5,139 | -€1,883 | -26.8% |
| Taxes | 450/3 | €5,331 | €5,139 | -€192 | -3.6% |
| Remuneration and social security | 454/9 | €1,691 | - | -€1,691 | |
| Accrued charges and deferred income | 492/3 | - | €2,529 | +€2,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,680 | €12,674 | +€994 | +8.5% |
| Other operating charges | 640/8 | €477 | €144 | -€333 | -69.8% |
| Gross operating margin | 9900 | €49,497 | €63,999 | +€14,502 | +29.3% |
| Operating profit (loss) | 9901 | €37,339 | €51,180 | +€13,841 | +37.1% |
| Financial charges | 65/66B | €2,020 | €1,655 | -€365 | -18.1% |
| Recurring financial charges | 65 | €2,020 | €1,655 | -€365 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €35,319 | €49,525 | +€14,206 | +40.2% |
| Income taxes | 67/77 | - | €17,661 | +€17,661 | |
| Profit (loss) for the period | 9904 | €35,319 | €31,864 | -€3,454 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,319 | €31,864 | -€3,454 | -9.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.