ByG Services: 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.
ByG Services
Largest movements
- Cash -€99,380
down €99,380 (-21.7%), from €457,267 to €357,887
mainly Contributions, distributions and other (-€437,107) and Debts after one year (-€13,459)
- Receivables within one year -€29,081
down €29,081 (-94.2%), from €30,887 to €1,806
of which Other amounts receivable: -€28,529
- Tangible fixed assets -€19,034
down €19,034 (-33.9%), from €56,154 to €37,120
- Profit (loss) carried forward -€284,300
no longer reported in 2025 (was €284,300)
- Tax, wage and social debts +€95,147
up €95,147 (+61.4%), from €154,843 to €249,990
- Other debts +€54,618
new in 2025: €54,618
- Debts after one year -€13,459
down €13,459 (-32.0%), from €42,057 to €28,598
- Gross operating margin -€208,398
down €208,398 (-46.7%), from €446,226 to €237,828
- Taxes -€62,444
down €62,444 (-49.0%), from €127,517 to €65,073
- Financial income +€7,684
up €7,684 (+934%), from €823 to €8,507
- Other operating charges -€6,229
down €6,229 (-46.1%), from €13,515 to €7,286
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 | €544,308 | €396,813 | -€147,495 | -27.1% |
| Fixed assets | 21/28 | €56,154 | €37,120 | -€19,034 | -33.9% |
| Tangible fixed assets | 22/27 | €56,154 | €37,120 | -€19,034 | -33.9% |
| Furniture and vehicles | 24 | €56,154 | €37,120 | -€19,034 | -33.9% |
| Current assets | 29/58 | €488,154 | €359,693 | -€128,461 | -26.3% |
| Amounts receivable within one year | 40/41 | €30,887 | €1,806 | -€29,081 | -94.2% |
| Trade receivables | 40 | €611 | €59 | -€552 | -90.3% |
| Other amounts receivable | 41 | €30,276 | €1,747 | -€28,529 | -94.2% |
| Cash at bank and in hand | 54/58 | €457,267 | €357,887 | -€99,380 | -21.7% |
| Total equity and liabilities | 10/49 | €544,308 | €396,813 | -€147,495 | -27.1% |
| Equity | 10/15 | €334,300 | €50,000 | -€284,300 | -85.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,300 | - | -€284,300 | |
| Amounts payable | 17/49 | €210,008 | €346,813 | +€136,805 | +65.1% |
| Amounts payable after more than one year | 17 | €42,057 | €28,598 | -€13,459 | -32.0% |
| Financial debts | 170/4 | €42,057 | €28,598 | -€13,459 | -32.0% |
| Amounts payable within one year | 42/48 | €167,951 | €318,215 | +€150,264 | +89.5% |
| Financial debts | 43 | €12,929 | €13,460 | +€531 | +4.1% |
| Credit institutions | 430/8 | €12,929 | €13,460 | +€531 | +4.1% |
| Trade debts | 44 | €179 | €147 | -€32 | -17.9% |
| Suppliers | 440/4 | €179 | €147 | -€32 | -17.9% |
| Taxes, remuneration and social security | 45 | €154,843 | €249,990 | +€95,147 | +61.4% |
| Taxes | 450/3 | €154,843 | €249,990 | +€95,147 | +61.4% |
| Other amounts payable | 47/48 | - | €54,618 | +€54,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,033 | €19,034 | +€1 | 0.0% |
| Other operating charges | 640/8 | €13,515 | €7,286 | -€6,229 | -46.1% |
| Gross operating margin | 9900 | €446,226 | €237,828 | -€208,398 | -46.7% |
| Operating profit (loss) | 9901 | €413,678 | €211,508 | -€202,170 | -48.9% |
| Financial income | 75/76B | €823 | €8,507 | +€7,684 | +934% |
| Recurring financial income | 75 | €823 | €8,507 | +€7,684 | +934% |
| Financial charges | 65/66B | €2,684 | €2,135 | -€549 | -20.5% |
| Recurring financial charges | 65 | €2,684 | €2,135 | -€549 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €411,817 | €217,880 | -€193,937 | -47.1% |
| Income taxes | 67/77 | €127,517 | €65,073 | -€62,444 | -49.0% |
| Profit (loss) for the period | 9904 | €284,300 | €152,807 | -€131,493 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €284,300 | €152,807 | -€131,493 | -46.3% |
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 15 October 2026 via checked.be.