BYERN: 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.
BYERN
Largest movements
- Receivables after one year +€110,446
new in 2025: €110,446
- Cash +€35,635
up €35,635 (+31.9%), from €111,727 to €147,362
mainly Net result for the year (+€131,335) and Tax, wage and social debts (+€31,807)
- Tangible fixed assets +€9,380
up €9,380 (+81.9%), from €11,456 to €20,836
of which Land and buildings: +€5,226
- Receivables within one year +€7,886
up €7,886 (+43.1%), from €18,309 to €26,196
- Profit (loss) carried forward +€131,335
up €131,335 (+170.0%), from €77,273 to €208,608
- Tax, wage and social debts +€31,807
up €31,807 (+74.9%), from €42,440 to €74,247
of which Taxes: +€28,559
- Gross operating margin +€99,268
up €99,268 (+127.8%), from €77,680 to €176,948
- Taxes +€23,819
up €23,819 (+144.8%), from €16,445 to €40,264
- Depreciation +€2,145
up €2,145 (+142.8%), from €1,502 to €3,647
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 | €143,631 | €307,034 | +€163,402 | +113.8% |
| Fixed assets | 21/28 | €11,456 | €20,836 | +€9,380 | +81.9% |
| Tangible fixed assets | 22/27 | €11,456 | €20,836 | +€9,380 | +81.9% |
| Land and buildings | 22 | - | €5,226 | +€5,226 | |
| Furniture and vehicles | 24 | €11,456 | €15,610 | +€4,154 | +36.3% |
| Current assets | 29/58 | €132,175 | €286,197 | +€154,022 | +116.5% |
| Amounts receivable after more than one year | 29 | - | €110,446 | +€110,446 | |
| Other amounts receivable | 291 | - | €110,446 | +€110,446 | |
| Amounts receivable within one year | 40/41 | €18,309 | €26,196 | +€7,886 | +43.1% |
| Trade receivables | 40 | €18,309 | €26,196 | +€7,886 | +43.1% |
| Cash at bank and in hand | 54/58 | €111,727 | €147,362 | +€35,635 | +31.9% |
| Deferred charges and accrued income | 490/1 | €2,139 | €2,194 | +€55 | +2.6% |
| Total equity and liabilities | 10/49 | €143,631 | €307,034 | +€163,402 | +113.8% |
| Equity | 10/15 | €97,141 | €228,476 | +€131,335 | +135.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,368 | €17,368 | = | 0.0% |
| Distributable reserves | 133 | €17,368 | €17,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,273 | €208,608 | +€131,335 | +170.0% |
| Amounts payable | 17/49 | €46,491 | €78,557 | +€32,067 | +69.0% |
| Amounts payable within one year | 42/48 | €46,491 | €78,557 | +€32,067 | +69.0% |
| Trade debts | 44 | €2,768 | €4,188 | +€1,420 | +51.3% |
| Suppliers | 440/4 | €2,768 | €4,188 | +€1,420 | +51.3% |
| Taxes, remuneration and social security | 45 | €42,440 | €74,247 | +€31,807 | +74.9% |
| Taxes | 450/3 | €40,090 | €68,649 | +€28,559 | +71.2% |
| Remuneration and social security | 454/9 | €2,350 | €5,598 | +€3,248 | +138.2% |
| Other amounts payable | 47/48 | €1,283 | €122 | -€1,160 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,502 | €3,647 | +€2,145 | +142.8% |
| Other operating charges | 640/8 | €783 | €751 | -€32 | -4.1% |
| Gross operating margin | 9900 | €77,680 | €176,948 | +€99,268 | +127.8% |
| Operating profit (loss) | 9901 | €75,396 | €172,551 | +€97,155 | +128.9% |
| Financial income | 75/76B | €221 | €524 | +€303 | +137.4% |
| Recurring financial income | 75 | €221 | €524 | +€303 | +137.4% |
| Financial charges | 65/66B | €1,899 | €1,476 | -€423 | -22.3% |
| Recurring financial charges | 65 | €1,899 | €1,476 | -€423 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €73,717 | €171,599 | +€97,882 | +132.8% |
| Income taxes | 67/77 | €16,445 | €40,264 | +€23,819 | +144.8% |
| Profit (loss) for the period | 9904 | €57,273 | €131,335 | +€74,063 | +129.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,273 | €131,335 | +€74,063 | +129.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.