BYGALAMART: 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.
BYGALAMART
Largest movements
- Receivables within one year -€13,655
down €13,655 (-56.3%), from €24,274 to €10,619
of which Trade receivables: -€13,817
- Cash -€782
down €782 (-89.1%), from €877 to €95
mainly Trade debts (-€64,119)
- Trade debts -€64,119
down €64,119 (-100%), from €64,119 to €0
- Other debts +€34,479
new in 2025: €34,479
- Profit (loss) carried forward +€14,892
up €14,892 (+23.3%), from -€63,968 to -€49,076
- Tax, wage and social debts +€312
new in 2025: €312
- Staff costs -€1,984
no longer reported in 2025 (was €1,984)
- Gross operating margin -€1,244
down €1,244 (-7.6%), from €16,403 to €15,159
- Financial charges -€167
down €167 (-42.7%), from €391 to €224
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 | €25,151 | €10,714 | -€14,437 | -57.4% |
| Current assets | 29/58 | €25,151 | €10,714 | -€14,437 | -57.4% |
| Amounts receivable within one year | 40/41 | €24,274 | €10,619 | -€13,655 | -56.3% |
| Trade receivables | 40 | €13,817 | €0 | -€13,817 | -100% |
| Other amounts receivable | 41 | €10,456 | €10,619 | +€163 | +1.6% |
| Cash at bank and in hand | 54/58 | €877 | €95 | -€782 | -89.1% |
| Total equity and liabilities | 10/49 | €25,151 | €10,714 | -€14,437 | -57.4% |
| Equity | 10/15 | -€38,968 | -€24,076 | +€14,892 | +38.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,968 | -€49,076 | +€14,892 | +23.3% |
| Amounts payable | 17/49 | €64,119 | €34,790 | -€29,329 | -45.7% |
| Amounts payable within one year | 42/48 | €64,119 | €34,790 | -€29,329 | -45.7% |
| Trade debts | 44 | €64,119 | €0 | -€64,119 | -100% |
| Suppliers | 440/4 | €64,119 | €0 | -€64,119 | -100% |
| Taxes, remuneration and social security | 45 | - | €312 | +€312 | |
| Taxes | 450/3 | - | €312 | +€312 | |
| Other amounts payable | 47/48 | - | €34,479 | +€34,479 | |
| Non-recurring operating income | 76A | - | €2,523 | +€2,523 | |
| Remuneration, social security and pensions | 62 | €1,984 | - | -€1,984 | |
| Other operating charges | 640/8 | - | €43 | +€43 | |
| Gross operating margin | 9900 | €16,403 | €15,159 | -€1,244 | -7.6% |
| Operating profit (loss) | 9901 | €14,419 | €15,116 | +€697 | +4.8% |
| Financial charges | 65/66B | €391 | €224 | -€167 | -42.7% |
| Recurring financial charges | 65 | €391 | €224 | -€167 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €14,028 | €14,892 | +€864 | +6.2% |
| Profit (loss) for the period | 9904 | €14,028 | €14,892 | +€864 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,028 | €14,892 | +€864 | +6.2% |
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 29 October 2026 via checked.be.