BYA TRANS SRL: 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 TRANS SRL
Largest movements
- Receivables within one year +€17,416
up €17,416 (+8,577%), from €203 to €17,619
of which Other amounts receivable: +€11,335
- Cash -€3,529
down €3,529 (-39.2%), from €9,000 to €5,471
mainly Receivables within one year (-€17,416) and Other debts (-€1,170)
- Profit (loss) carried forward +€7,619
up €7,619, from -€967 to €6,652
- Tax, wage and social debts +€6,658
new in 2024: €6,658
- Other debts -€1,170
no longer reported in 2024 (was €1,170)
- Trade debts +€429
new in 2024: €429
- Reserves +€350
new in 2024: €350
- Turnover +€95,871
new in 2024: €95,871
- Purchases and services +€87,273
new in 2024: €87,273
- Gross operating margin +€8,598
new in 2024: €8,598
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,203 | €23,090 | +€13,887 | +151% |
| Current assets | 29/58 | €9,203 | €23,090 | +€13,887 | +151% |
| Amounts receivable within one year | 40/41 | €203 | €17,619 | +€17,416 | +8,577% |
| Trade receivables | 40 | - | €6,080 | +€6,080 | |
| Other amounts receivable | 41 | €203 | €11,538 | +€11,335 | +5,582% |
| Cash at bank and in hand | 54/58 | €9,000 | €5,471 | -€3,529 | -39.2% |
| Total equity and liabilities | 10/49 | €9,203 | €23,090 | +€13,887 | +151% |
| Equity | 10/15 | €8,033 | €16,002 | +€7,969 | +99.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | - | €350 | +€350 | |
| Non-distributable reserves | 130/1 | - | €350 | +€350 | |
| Reserves not available under the articles | 1311 | - | €350 | +€350 | |
| Profit (loss) carried forward | 14 | -€967 | €6,652 | +€7,619 | |
| Amounts payable | 17/49 | €1,170 | €7,087 | +€5,917 | +506% |
| Amounts payable within one year | 42/48 | €1,170 | €7,087 | +€5,917 | +506% |
| Trade debts | 44 | - | €429 | +€429 | |
| Suppliers | 440/4 | - | €429 | +€429 | |
| Taxes, remuneration and social security | 45 | - | €6,658 | +€6,658 | |
| Taxes | 450/3 | - | €6,658 | +€6,658 | |
| Other amounts payable | 47/48 | €1,170 | - | -€1,170 | |
| Turnover | 70 | - | €95,871 | +€95,871 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €87,273 | +€87,273 | |
| Other operating charges | 640/8 | - | €475 | +€475 | |
| Gross operating margin | 9900 | - | €8,598 | +€8,598 | |
| Operating profit (loss) | 9901 | - | €8,123 | +€8,123 | |
| Financial charges | 65/66B | - | €153 | +€153 | |
| Recurring financial charges | 65 | - | €153 | +€153 | |
| Profit (loss) for the period before taxes | 9903 | - | €7,969 | +€7,969 | |
| Profit (loss) for the period | 9904 | - | €7,969 | +€7,969 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €7,969 | +€7,969 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.