BYAS CONSULTING: what changed
BYAS CONSULTING
Largest movements
- Cash -€1,217
down €1,217 (-68.6%), from €1,773 to €556
mainly Trade debts (-€8,862) and Net result for the year (-€4,214)
- Receivables within one year -€828
down €828 (-2.9%), from €28,615 to €27,787
of which Trade receivables: -€919
- Tangible fixed assets -€608
down €608 (-71.4%), from €851 to €243
- Other debts +€12,961
up €12,961 (+7,669%), from €169 to €13,130
- Trade debts -€8,862
down €8,862 (-34.2%), from €25,937 to €17,075
- Profit (loss) carried forward -€4,214
down €4,214 (-26.0%), from -€16,233 to -€20,447
- Tax, wage and social debts -€2,538
down €2,538 (-84.8%), from €2,993 to €455
- Gross operating margin +€8,775
up €8,775 (+76.1%), from -€11,535 to -€2,760
- Other operating charges -€863
no longer reported in 2025 (was €863)
- Financial charges +€290
up €290 (+52.2%), from €556 to €846
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,939 | €30,286 | -€2,653 | -8.1% |
| Fixed assets | 21/28 | €2,551 | €1,943 | -€608 | -23.8% |
| Tangible fixed assets | 22/27 | €851 | €243 | -€608 | -71.4% |
| Furniture and vehicles | 24 | €851 | €243 | -€608 | -71.4% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €30,388 | €28,343 | -€2,045 | -6.7% |
| Amounts receivable within one year | 40/41 | €28,615 | €27,787 | -€828 | -2.9% |
| Trade receivables | 40 | €28,450 | €27,531 | -€919 | -3.2% |
| Other amounts receivable | 41 | €165 | €256 | +€91 | +55.2% |
| Cash at bank and in hand | 54/58 | €1,773 | €556 | -€1,217 | -68.6% |
| Total equity and liabilities | 10/49 | €32,939 | €30,286 | -€2,653 | -8.1% |
| Equity | 10/15 | -€11,233 | -€15,447 | -€4,214 | -37.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,233 | -€20,447 | -€4,214 | -26.0% |
| Amounts payable | 17/49 | €44,172 | €45,733 | +€1,561 | +3.5% |
| Amounts payable within one year | 42/48 | €44,172 | €45,733 | +€1,561 | +3.5% |
| Trade debts | 44 | €25,937 | €17,075 | -€8,862 | -34.2% |
| Suppliers | 440/4 | €25,937 | €17,075 | -€8,862 | -34.2% |
| Advances received on contracts in progress | 46 | €15,073 | €15,073 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,993 | €455 | -€2,538 | -84.8% |
| Taxes | 450/3 | €2,993 | €455 | -€2,538 | -84.8% |
| Other amounts payable | 47/48 | €169 | €13,130 | +€12,961 | +7,669% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €608 | = | 0.0% |
| Other operating charges | 640/8 | €863 | - | -€863 | |
| Gross operating margin | 9900 | -€11,535 | -€2,760 | +€8,775 | +76.1% |
| Operating profit (loss) | 9901 | -€13,006 | -€3,368 | +€9,638 | +74.1% |
| Financial charges | 65/66B | €556 | €846 | +€290 | +52.2% |
| Recurring financial charges | 65 | €556 | €846 | +€290 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,562 | -€4,214 | +€9,348 | +68.9% |
| Profit (loss) for the period | 9904 | -€13,562 | -€4,214 | +€9,348 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,562 | -€4,214 | +€9,348 | +68.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.