BYBS: 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.
BYBS
Largest movements
- Cash +€4,387
up €4,387 (+17.7%), from €24,825 to €29,212
mainly Depreciation (+€4,474) and Stocks and contracts (+€4,317)
- Stocks and contracts -€4,317
down €4,317 (-24.5%), from €17,615 to €13,298
- Tangible fixed assets -€1,777
down €1,777 (-12.6%), from €14,154 to €12,377
of which Furniture and vehicles: -€2,370
- Receivables within one year -€856
down €856 (-75.7%), from €1,131 to €275
- Deferred charges and accrued income -€644
down €644 (-64.4%), from €1,000 to €356
- Other debts -€4,538
down €4,538 (-67.8%), from €6,694 to €2,156
- Reserves +€3,787
new in 2025: €3,787
- Tax, wage and social debts -€3,747
down €3,747 (-25.9%), from €14,485 to €10,739
of which Remuneration and social security: -€2,400
- Trade debts +€2,956
up €2,956 (+3203.1%), from €92 to €3,049
- Profit (loss) carried forward -€1,666
down €1,666 (-6.1%), from €27,454 to €25,788
- Gross operating margin -€16,092
down €16,092 (-53.6%), from €30,016 to €13,924
- Taxes -€3,893
down €3,893 (-67.4%), from €5,779 to €1,886
- Depreciation +€902
up €902 (+25.3%), from €3,572 to €4,474
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.
Cash bridge derived
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 | €58,726 | €55,518 | -€3,207 | -5.5% |
| Fixed assets | 21/28 | €14,154 | €12,377 | -€1,777 | -12.6% |
| Tangible fixed assets | 22/27 | €14,154 | €12,377 | -€1,777 | -12.6% |
| Furniture and vehicles | 24 | €11,833 | €9,463 | -€2,370 | -20.0% |
| Other tangible fixed assets | 26 | €2,321 | €2,914 | +€593 | +25.6% |
| Current assets | 29/58 | €44,572 | €43,141 | -€1,430 | -3.2% |
| Stocks and contracts in progress | 3 | €17,615 | €13,298 | -€4,317 | -24.5% |
| Stocks | 30/36 | €17,615 | €13,298 | -€4,317 | -24.5% |
| Amounts receivable within one year | 40/41 | €1,131 | €275 | -€856 | -75.7% |
| Other amounts receivable | 41 | €1,131 | €275 | -€856 | -75.7% |
| Cash at bank and in hand | 54/58 | €24,825 | €29,212 | +€4,387 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,000 | €356 | -€644 | -64.4% |
| Total equity and liabilities | 10/49 | €58,726 | €55,518 | -€3,207 | -5.5% |
| Equity | 10/15 | €37,454 | €39,575 | +€2,121 | +5.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €3,787 | +€3,787 | |
| Distributable reserves | 133 | - | €3,787 | +€3,787 | |
| Profit (loss) carried forward | 14 | €27,454 | €25,788 | -€1,666 | -6.1% |
| Amounts payable | 17/49 | €21,271 | €15,943 | -€5,328 | -25.0% |
| Amounts payable within one year | 42/48 | €21,271 | €15,943 | -€5,328 | -25.0% |
| Trade debts | 44 | €92 | €3,049 | +€2,956 | +3203.1% |
| Suppliers | 440/4 | €92 | €3,049 | +€2,956 | +3203.1% |
| Taxes, remuneration and social security | 45 | €14,485 | €10,739 | -€3,747 | -25.9% |
| Taxes | 450/3 | €12,085 | €10,739 | -€1,347 | -11.1% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €6,694 | €2,156 | -€4,538 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,572 | €4,474 | +€902 | +25.3% |
| Other operating charges | 640/8 | €1,354 | €1,105 | -€249 | -18.4% |
| Gross operating margin | 9900 | €30,016 | €13,924 | -€16,092 | -53.6% |
| Operating profit (loss) | 9901 | €25,090 | €8,345 | -€16,744 | -66.7% |
| Financial charges | 65/66B | €2,752 | €2,672 | -€79 | -2.9% |
| Recurring financial charges | 65 | €2,752 | €2,672 | -€79 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €22,338 | €5,673 | -€16,665 | -74.6% |
| Income taxes | 67/77 | €5,779 | €1,886 | -€3,893 | -67.4% |
| Profit (loss) for the period | 9904 | €16,559 | €3,787 | -€12,772 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,559 | €3,787 | -€12,772 | -77.1% |
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 11 October 2026 via checked.be.