BYAKKO: 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.
BYAKKO
Largest movements
- Receivables within one year -€154,231
down €154,231 (-37.8%), from €408,264 to €254,033
of which Other amounts receivable: -€137,206
- Cash -€14,476
down €14,476 (-97.6%), from €14,832 to €356
mainly Other debts (-€192,281) and Contributions, distributions and other (-€168,595)
- Tangible fixed assets +€6,914
up €6,914 (+8.8%), from €78,790 to €85,705
of which Other tangible fixed assets: +€4,969
- Other debts -€192,281
down €192,281 (-53.3%), from €360,876 to €168,595
- Debts after one year +€35,784
up €35,784 (+82.5%), from €43,368 to €79,152
- Trade debts -€24,129
down €24,129 (-71.7%), from €33,656 to €9,527
- Current portion of long-term debt +€10,958
up €10,958 (+40.6%), from €26,990 to €37,949
- Tax, wage and social debts +€7,436
up €7,436 (+21.3%), from €34,985 to €42,421
- Gross operating margin +€43,585
up €43,585 (+23.8%), from €182,993 to €226,578
- Taxes +€7,153
up €7,153 (+15.2%), from €47,098 to €54,252
- Financial income -€5,404
down €5,404 (-25.4%), from €21,257 to €15,853
- Other operating charges -€2,764
down €2,764 (-66.4%), from €4,164 to €1,400
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 | €504,704 | €342,686 | -€162,018 | -32.1% |
| Fixed assets | 21/28 | €79,012 | €85,926 | +€6,914 | +8.8% |
| Tangible fixed assets | 22/27 | €78,790 | €85,705 | +€6,914 | +8.8% |
| Land and buildings | 22 | €58,121 | €55,954 | -€2,167 | -3.7% |
| Furniture and vehicles | 24 | €13,900 | €18,012 | +€4,112 | +29.6% |
| Other tangible fixed assets | 26 | €6,769 | €11,738 | +€4,969 | +73.4% |
| Financial fixed assets | 28 | €221 | €221 | = | 0.0% |
| Current assets | 29/58 | €425,693 | €256,760 | -€168,932 | -39.7% |
| Amounts receivable within one year | 40/41 | €408,264 | €254,033 | -€154,231 | -37.8% |
| Trade receivables | 40 | €83,650 | €66,624 | -€17,025 | -20.4% |
| Other amounts receivable | 41 | €324,615 | €187,409 | -€137,206 | -42.3% |
| Cash at bank and in hand | 54/58 | €14,832 | €356 | -€14,476 | -97.6% |
| Deferred charges and accrued income | 490/1 | €2,596 | €2,371 | -€226 | -8.7% |
| Total equity and liabilities | 10/49 | €504,704 | €342,686 | -€162,018 | -32.1% |
| Equity | 10/15 | €4,128 | €4,000 | -€128 | -3.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €128 | €0 | -€128 | -100% |
| Amounts payable | 17/49 | €500,576 | €338,686 | -€161,890 | -32.3% |
| Amounts payable after more than one year | 17 | €43,368 | €79,152 | +€35,784 | +82.5% |
| Financial debts | 170/4 | €43,368 | €79,152 | +€35,784 | +82.5% |
| Amounts payable within one year | 42/48 | €457,208 | €259,533 | -€197,674 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €26,990 | €37,949 | +€10,958 | +40.6% |
| Financial debts | 43 | €701 | €1,042 | +€340 | +48.6% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €701 | €1,042 | +€340 | +48.6% |
| Trade debts | 44 | €33,656 | €9,527 | -€24,129 | -71.7% |
| Suppliers | 440/4 | €33,656 | €9,527 | -€24,129 | -71.7% |
| Taxes, remuneration and social security | 45 | €34,985 | €42,421 | +€7,436 | +21.3% |
| Taxes | 450/3 | €34,985 | €42,421 | +€7,436 | +21.3% |
| Other amounts payable | 47/48 | €360,876 | €168,595 | -€192,281 | -53.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,858 | €284 | -€1,574 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,559 | €10,853 | +€293 | +2.8% |
| Other operating charges | 640/8 | €4,164 | €1,400 | -€2,764 | -66.4% |
| Non-recurring operating charges | 66A | €142 | €585 | +€443 | +311% |
| Gross operating margin | 9900 | €182,993 | €226,578 | +€43,585 | +23.8% |
| Operating profit (loss) | 9901 | €168,127 | €213,740 | +€45,613 | +27.1% |
| Financial income | 75/76B | €21,257 | €15,853 | -€5,404 | -25.4% |
| Recurring financial income | 75 | €21,257 | €15,853 | -€5,404 | -25.4% |
| Financial charges | 65/66B | €4,763 | €6,875 | +€2,112 | +44.3% |
| Recurring financial charges | 65 | €4,763 | €6,875 | +€2,112 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €184,621 | €222,718 | +€38,097 | +20.6% |
| Income taxes | 67/77 | €47,098 | €54,252 | +€7,153 | +15.2% |
| Profit (loss) for the period | 9904 | €137,523 | €168,467 | +€30,944 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €137,523 | €168,467 | +€30,944 | +22.5% |
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 19 October 2026 via checked.be.