BYE TECH: what changed
Two fiscal 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.
BYE TECH
Largest movements
- Cash -€286
no longer reported in 2024 (was €286)
mainly Net result for the year (-€1,777) and Tax, wage and social debts (-€1,265)
- Stocks and contracts -€224
no longer reported in 2024 (was €224)
- Other debts +€2,532
new in 2024: €2,532
- Profit (loss) carried forward -€1,777
down €1,777 (-30.9%), from -€5,755 to -€7,532
- Tax, wage and social debts -€1,265
no longer reported in 2024 (was €1,265)
- Gross operating margin +€3,978
up €3,978 (+69.1%), from -€5,755 to -€1,777
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €510 | - | -€510 | |
| Current assets | 29/58 | €510 | - | -€510 | |
| Stocks and contracts in progress | 3 | €224 | - | -€224 | |
| Stocks | 30/36 | €224 | - | -€224 | |
| Cash at bank and in hand | 54/58 | €286 | - | -€286 | |
| Total equity and liabilities | 10/49 | €510 | €0 | -€510 | -100.0% |
| Equity | 10/15 | -€755 | -€2,532 | -€1,777 | -235.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,755 | -€7,532 | -€1,777 | -30.9% |
| Amounts payable | 17/49 | €1,265 | €2,532 | +€1,267 | +100.2% |
| Amounts payable within one year | 42/48 | €1,265 | €2,532 | +€1,267 | +100.2% |
| Taxes, remuneration and social security | 45 | €1,265 | - | -€1,265 | |
| Taxes | 450/3 | €1,265 | - | -€1,265 | |
| Other amounts payable | 47/48 | - | €2,532 | +€2,532 | |
| Gross operating margin | 9900 | -€5,755 | -€1,777 | +€3,978 | +69.1% |
| Operating profit (loss) | 9901 | -€5,755 | -€1,777 | +€3,978 | +69.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,755 | -€1,777 | +€3,978 | +69.1% |
| Profit (loss) for the period | 9904 | -€5,755 | -€1,777 | +€3,978 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,755 | -€1,777 | +€3,978 | +69.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.