ByCM Management: 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.
ByCM Management
Largest movements
- Receivables within one year +€2,665
up €2,665 (+4.5%), from €58,708 to €61,373
of which Other amounts receivable: +€12,107
- Tangible fixed assets +€1,246
up €1,246, from €0 to €1,246
of which Land and buildings: +€859
- Trade debts -€16,291
down €16,291 (-81.4%), from €20,002 to €3,711
- Tax, wage and social debts +€11,451
up €11,451 (+47.5%), from €24,097 to €35,548
- Short-term financial debts +€8,822
new in 2025: €8,822
- Gross operating margin -€1,453
down €1,453 (-4.7%), from €30,914 to €29,461
- Taxes -€709
down €709 (-8.0%), from €8,817 to €8,107
- Financial charges +€621
up €621 (+22.9%), from €2,716 to €3,337
of which Non-recurring financial charges: +€680
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 | €60,539 | €64,521 | +€3,982 | +6.6% |
| Fixed assets | 21/28 | €0 | €1,246 | +€1,246 | |
| Tangible fixed assets | 22/27 | €0 | €1,246 | +€1,246 | |
| Land and buildings | 22 | - | €859 | +€859 | |
| Furniture and vehicles | 24 | €0 | €386 | +€386 | |
| Current assets | 29/58 | €60,539 | €63,275 | +€2,736 | +4.5% |
| Amounts receivable within one year | 40/41 | €58,708 | €61,373 | +€2,665 | +4.5% |
| Trade receivables | 40 | €29,865 | €20,422 | -€9,443 | -31.6% |
| Other amounts receivable | 41 | €28,843 | €40,951 | +€12,107 | +42.0% |
| Cash at bank and in hand | 54/58 | €1,222 | €1,054 | -€168 | -13.7% |
| Deferred charges and accrued income | 490/1 | €609 | €848 | +€239 | +39.3% |
| Total equity and liabilities | 10/49 | €60,539 | €64,521 | +€3,982 | +6.6% |
| Equity | 10/15 | €16,440 | €16,440 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,440 | €14,440 | = | 0.0% |
| Amounts payable | 17/49 | €44,099 | €48,081 | +€3,982 | +9.0% |
| Amounts payable within one year | 42/48 | €44,099 | €48,081 | +€3,982 | +9.0% |
| Financial debts | 43 | - | €8,822 | +€8,822 | |
| Credit institutions | 430/8 | - | €8,822 | +€8,822 | |
| Trade debts | 44 | €20,002 | €3,711 | -€16,291 | -81.4% |
| Suppliers | 440/4 | €20,002 | €3,711 | -€16,291 | -81.4% |
| Taxes, remuneration and social security | 45 | €24,097 | €35,548 | +€11,451 | +47.5% |
| Taxes | 450/3 | €24,097 | €35,548 | +€11,451 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334 | €154 | -€180 | -53.9% |
| Other operating charges | 640/8 | €913 | €981 | +€68 | +7.5% |
| Gross operating margin | 9900 | €30,914 | €29,461 | -€1,453 | -4.7% |
| Operating profit (loss) | 9901 | €29,666 | €28,325 | -€1,341 | -4.5% |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €2,716 | €3,337 | +€621 | +22.9% |
| Recurring financial charges | 65 | €2,716 | €2,657 | -€59 | -2.2% |
| Non-recurring financial charges | 66B | - | €680 | +€680 | |
| Profit (loss) for the period before taxes | 9903 | €26,950 | €25,070 | -€1,881 | -7.0% |
| Income taxes | 67/77 | €8,817 | €8,107 | -€709 | -8.0% |
| Profit (loss) for the period | 9904 | €18,134 | €16,963 | -€1,171 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,134 | €16,963 | -€1,171 | -6.5% |
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 27 October 2026 via checked.be.