BYA GROUP: 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.
BYA GROUP
Largest movements
- Tangible fixed assets +€42,941
up €42,941 (+188%), from €22,792 to €65,733
of which Leasing and similar rights: +€48,883
- Receivables within one year -€5,349
down €5,349 (-16.9%), from €31,679 to €26,330
of which Trade receivables: -€6,379
- Deferred charges and accrued income +€960
new in 2025: €960
- Debts after one year +€34,968
up €34,968 (+471%), from €7,419 to €42,388
- Profit (loss) carried forward -€18,013
new in 2025: -€18,013
- Trade debts +€9,598
up €9,598 (+31,184%), from €31 to €9,629
- Current portion of long-term debt +€8,475
up €8,475 (+140%), from €6,039 to €14,513
- Tax, wage and social debts +€3,688
up €3,688 (+95.8%), from €3,849 to €7,537
of which Remuneration and social security: +€5,600
- Gross operating margin -€27,150
down €27,150, from €21,482 to -€5,668
- Depreciation +€3,670
up €3,670 (+75.4%), from €4,868 to €8,537
- Taxes -€952
down €952 (-87.8%), from €1,084 to €132
- Other operating charges +€697
up €697 (+141%), from €494 to €1,191
- Financial charges +€316
up €316 (+30.9%), from €1,023 to €1,339
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 | €57,488 | €95,119 | +€37,631 | +65.5% |
| Fixed assets | 21/28 | €22,792 | €65,733 | +€42,941 | +188% |
| Tangible fixed assets | 22/27 | €22,792 | €65,733 | +€42,941 | +188% |
| Plant, machinery and equipment | 23 | €4,864 | €3,270 | -€1,594 | -32.8% |
| Furniture and vehicles | 24 | €17,929 | €13,580 | -€4,349 | -24.3% |
| Leasing and similar rights | 25 | - | €48,883 | +€48,883 | |
| Current assets | 29/58 | €34,696 | €29,385 | -€5,310 | -15.3% |
| Amounts receivable within one year | 40/41 | €31,679 | €26,330 | -€5,349 | -16.9% |
| Trade receivables | 40 | €31,679 | €25,300 | -€6,379 | -20.1% |
| Other amounts receivable | 41 | - | €1,030 | +€1,030 | |
| Cash at bank and in hand | 54/58 | €3,016 | €2,095 | -€922 | -30.6% |
| Deferred charges and accrued income | 490/1 | - | €960 | +€960 | |
| Total equity and liabilities | 10/49 | €57,488 | €95,119 | +€37,631 | +65.5% |
| Equity | 10/15 | €4,916 | -€13,097 | -€18,013 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,916 | €1,916 | = | 0.0% |
| Distributable reserves | 133 | €1,916 | €1,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€18,013 | -€18,013 | |
| Amounts payable | 17/49 | €52,572 | €108,215 | +€55,643 | +106% |
| Amounts payable after more than one year | 17 | €7,419 | €42,388 | +€34,968 | +471% |
| Financial debts | 170/4 | €7,419 | €42,388 | +€34,968 | +471% |
| Amounts payable within one year | 42/48 | €45,153 | €65,828 | +€20,675 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €6,039 | €14,513 | +€8,475 | +140% |
| Trade debts | 44 | €31 | €9,629 | +€9,598 | +31,184% |
| Suppliers | 440/4 | €31 | €9,629 | +€9,598 | +31,184% |
| Taxes, remuneration and social security | 45 | €3,849 | €7,537 | +€3,688 | +95.8% |
| Taxes | 450/3 | €3,849 | €1,937 | -€1,912 | -49.7% |
| Remuneration and social security | 454/9 | - | €5,600 | +€5,600 | |
| Other amounts payable | 47/48 | €35,234 | €34,148 | -€1,086 | -3.1% |
| Remuneration, social security and pensions | 62 | €977 | €1,157 | +€180 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,868 | €8,537 | +€3,670 | +75.4% |
| Other operating charges | 640/8 | €494 | €1,191 | +€697 | +141% |
| Non-recurring operating charges | 66A | €3,183 | - | -€3,183 | |
| Gross operating margin | 9900 | €21,482 | -€5,668 | -€27,150 | |
| Operating profit (loss) | 9901 | €11,961 | -€16,553 | -€28,515 | |
| Financial income | 75/76B | €0 | €12 | +€12 | +117,800% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +117,800% |
| Financial charges | 65/66B | €1,023 | €1,339 | +€316 | +30.9% |
| Recurring financial charges | 65 | €1,023 | €1,339 | +€316 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €10,938 | -€17,881 | -€28,819 | |
| Income taxes | 67/77 | €1,084 | €132 | -€952 | -87.8% |
| Profit (loss) for the period | 9904 | €9,854 | -€18,013 | -€27,867 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,854 | -€18,013 | -€27,867 |
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.