Bybo-Lino: what changed
Bybo-Lino
Largest movements
- Tangible fixed assets -€10,316
down €10,316 (-11.7%), from €87,902 to €77,587
of which Land and buildings: -€8,579
- Receivables within one year +€6,037
up €6,037 (+30.7%), from €19,634 to €25,671
of which Other amounts receivable: +€6,273
- Profit (loss) carried forward -€3,345
down €3,345 (-8.2%), from €40,566 to €37,221
- Gross operating margin +€5,920
up €5,920 (+59.5%), from €9,951 to €15,871
- Financial charges +€2,670
up €2,670 (+72.5%), from €3,683 to €6,353
- Staff costs -€930
down €930 (-34.0%), from €2,733 to €1,804
- Depreciation -€393
down €393 (-3.7%), from €10,709 to €10,316
- Other operating charges +€370
up €370 (+465%), from €80 to €449
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,675 | €114,606 | -€4,068 | -3.4% |
| Fixed assets | 21/28 | €88,986 | €78,671 | -€10,316 | -11.6% |
| Tangible fixed assets | 22/27 | €87,902 | €77,587 | -€10,316 | -11.7% |
| Land and buildings | 22 | €85,253 | €76,675 | -€8,579 | -10.1% |
| Furniture and vehicles | 24 | €2,649 | €912 | -€1,737 | -65.6% |
| Financial fixed assets | 28 | €1,084 | €1,084 | = | 0.0% |
| Current assets | 29/58 | €29,688 | €35,936 | +€6,247 | +21.0% |
| Amounts receivable within one year | 40/41 | €19,634 | €25,671 | +€6,037 | +30.7% |
| Trade receivables | 40 | €236 | - | -€236 | |
| Other amounts receivable | 41 | €19,398 | €25,671 | +€6,273 | +32.3% |
| Cash at bank and in hand | 54/58 | €8,187 | €8,235 | +€48 | +0.6% |
| Deferred charges and accrued income | 490/1 | €1,868 | €2,029 | +€162 | +8.7% |
| Total equity and liabilities | 10/49 | €118,675 | €114,606 | -€4,068 | -3.4% |
| Equity | 10/15 | €59,166 | €55,821 | -€3,345 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,566 | €37,221 | -€3,345 | -8.2% |
| Amounts payable | 17/49 | €59,509 | €58,786 | -€723 | -1.2% |
| Amounts payable after more than one year | 17 | €55,000 | €55,000 | = | 0.0% |
| Financial debts | 170/4 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,509 | €3,786 | -€723 | -16.0% |
| Taxes, remuneration and social security | 45 | €4,509 | €3,786 | -€723 | -16.0% |
| Taxes | 450/3 | €3,089 | €3,786 | +€697 | +22.6% |
| Remuneration and social security | 454/9 | €1,420 | - | -€1,420 | |
| Remuneration, social security and pensions | 62 | €2,733 | €1,804 | -€930 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,709 | €10,316 | -€393 | -3.7% |
| Other operating charges | 640/8 | €80 | €449 | +€370 | +465% |
| Gross operating margin | 9900 | €9,951 | €15,871 | +€5,920 | +59.5% |
| Operating profit (loss) | 9901 | -€3,571 | €3,302 | +€6,873 | |
| Financial income | 75/76B | €2 | €3 | +€1 | +45.0% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +45.0% |
| Financial charges | 65/66B | €3,683 | €6,353 | +€2,670 | +72.5% |
| Recurring financial charges | 65 | €3,683 | €6,353 | +€2,670 | +72.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,253 | -€3,048 | +€4,205 | +58.0% |
| Income taxes | 67/77 | €311 | €297 | -€14 | -4.5% |
| Profit (loss) for the period | 9904 | -€7,564 | -€3,345 | +€4,219 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,564 | -€3,345 | +€4,219 | +55.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.