BYCOSELL: 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.
BYCOSELL
Largest movements
- Receivables after one year +€13,053
new in 2025: €13,053
- Receivables within one year +€2,234
up €2,234 (+18.5%), from €12,064 to €14,298
of which Other amounts receivable: +€7,656
- Tangible fixed assets -€1,211
down €1,211 (-9.6%), from €12,593 to €11,382
of which Furniture and vehicles: -€1,058
- Profit (loss) carried forward +€10,616
up €10,616 (+43.0%), from €24,697 to €35,313
- Trade debts +€2,152
up €2,152 (+851%), from €253 to €2,405
- Gross operating margin +€2,865
up €2,865 (+9.9%), from €28,995 to €31,860
- Taxes -€2,246
down €2,246 (-23.6%), from €9,501 to €7,254
- Financial income +€638
up €638 (+243%), from €262 to €900
- Other operating charges -€484
down €484 (-37.7%), from €1,282 to €798
- Depreciation +€334
up €334 (+9.1%), from €3,687 to €4,022
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 | €85,248 | €98,735 | +€13,487 | +15.8% |
| Fixed assets | 21/28 | €12,593 | €11,382 | -€1,211 | -9.6% |
| Tangible fixed assets | 22/27 | €12,593 | €11,382 | -€1,211 | -9.6% |
| Land and buildings | 22 | €3,538 | €3,538 | = | 0.0% |
| Plant, machinery and equipment | 23 | €328 | €175 | -€153 | -46.6% |
| Furniture and vehicles | 24 | €8,727 | €7,669 | -€1,058 | -12.1% |
| Current assets | 29/58 | €72,656 | €87,353 | +€14,698 | +20.2% |
| Amounts receivable after more than one year | 29 | - | €13,053 | +€13,053 | |
| Other amounts receivable | 291 | - | €13,053 | +€13,053 | |
| Amounts receivable within one year | 40/41 | €12,064 | €14,298 | +€2,234 | +18.5% |
| Trade receivables | 40 | €10,413 | €4,991 | -€5,422 | -52.1% |
| Other amounts receivable | 41 | €1,651 | €9,306 | +€7,656 | +464% |
| Cash at bank and in hand | 54/58 | €58,889 | €58,032 | -€857 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,703 | €1,970 | +€267 | +15.7% |
| Total equity and liabilities | 10/49 | €85,248 | €98,735 | +€13,487 | +15.8% |
| Equity | 10/15 | €68,697 | €79,313 | +€10,616 | +15.5% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,697 | €35,313 | +€10,616 | +43.0% |
| Amounts payable | 17/49 | €16,551 | €19,421 | +€2,871 | +17.3% |
| Amounts payable within one year | 42/48 | €16,551 | €19,421 | +€2,871 | +17.3% |
| Trade debts | 44 | €253 | €2,405 | +€2,152 | +851% |
| Suppliers | 440/4 | €253 | €2,405 | +€2,152 | +851% |
| Taxes, remuneration and social security | 45 | €16,298 | €17,016 | +€718 | +4.4% |
| Taxes | 450/3 | €16,298 | €17,016 | +€718 | +4.4% |
| Non-recurring operating income | 76A | - | €7,500 | +€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,687 | €4,022 | +€334 | +9.1% |
| Other operating charges | 640/8 | €1,282 | €798 | -€484 | -37.7% |
| Gross operating margin | 9900 | €28,995 | €31,860 | +€2,865 | +9.9% |
| Operating profit (loss) | 9901 | €24,026 | €27,041 | +€3,015 | +12.5% |
| Financial income | 75/76B | €262 | €900 | +€638 | +243% |
| Recurring financial income | 75 | €262 | €900 | +€638 | +243% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €24,219 | €27,871 | +€3,652 | +15.1% |
| Income taxes | 67/77 | €9,501 | €7,254 | -€2,246 | -23.6% |
| Profit (loss) for the period | 9904 | €14,718 | €20,616 | +€5,898 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,718 | €20,616 | +€5,898 | +40.1% |
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 19 October 2026 via checked.be.