BYGG: 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.
BYGG
Largest movements
- Stocks and contracts +€2.9m
up €2.9m (+229%), from €1.3m to €4.2m
of which Contracts in progress: +€3.7m
- Cash -€750,027
down €750,027 (-97.1%), from €772,252 to €22,225
mainly Stocks and contracts (-€2.9m) and Receivables within one year (-€647,080)
- Receivables within one year +€647,080
up €647,080 (+428%), from €151,326 to €798,406
of which Other amounts receivable: +€357,567
- Advances received +€2.0m
up €2.0m (+142%), from €1.4m to €3.5m
- Reserves +€769,860
new in 2025: €769,860
- Debts after one year -€585,500
down €585,500 (-100%), from €585,500 to €0
- Trade debts +€411,650
up €411,650 (+758%), from €54,273 to €465,923
- Tax, wage and social debts +€129,700
up €129,700 (+101%), from €128,095 to €257,795
- Gross operating margin +€1.0m
up €1.0m (+1,001,554%), from €102 to €1.0m
- Taxes +€257,795
new in 2025: €257,795
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 | €2,235,705 | €5,040,583 | +€2.8m | +125% |
| Fixed assets | 21/28 | €1,892 | €3,300 | +€1,408 | +74.4% |
| Intangible fixed assets | 21 | €942 | €0 | -€942 | -100% |
| Tangible fixed assets | 22/27 | - | €1,116 | +€1,116 | |
| Furniture and vehicles | 24 | - | €1,116 | +€1,116 | |
| Financial fixed assets | 28 | €950 | €2,185 | +€1,235 | +130% |
| Current assets | 29/58 | €2,233,813 | €5,037,283 | +€2.8m | +126% |
| Stocks and contracts in progress | 3 | €1,276,984 | €4,199,390 | +€2.9m | +229% |
| Stocks | 30/36 | €815,882 | €0 | -€815,882 | -100% |
| Contracts in progress | 37 | €461,102 | €4,199,390 | +€3.7m | +811% |
| Amounts receivable within one year | 40/41 | €151,326 | €798,406 | +€647,080 | +428% |
| Trade receivables | 40 | €151,069 | €440,582 | +€289,513 | +192% |
| Other amounts receivable | 41 | €257 | €357,824 | +€357,567 | +139,288% |
| Cash at bank and in hand | 54/58 | €772,252 | €22,225 | -€750,027 | -97.1% |
| Deferred charges and accrued income | 490/1 | €33,251 | €17,262 | -€15,989 | -48.1% |
| Total equity and liabilities | 10/49 | €2,235,705 | €5,040,583 | +€2.8m | +125% |
| Equity | 10/15 | €1,958 | €774,860 | +€772,903 | +39,483% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €769,860 | +€769,860 | |
| Distributable reserves | 133 | - | €769,860 | +€769,860 | |
| Profit (loss) carried forward | 14 | -€3,042 | €0 | +€3,042 | |
| Amounts payable | 17/49 | €2,233,748 | €4,265,723 | +€2.0m | +91.0% |
| Amounts payable after more than one year | 17 | €585,500 | €0 | -€585,500 | -100% |
| Financial debts | 170/4 | €585,500 | €0 | -€585,500 | -100% |
| Amounts payable within one year | 42/48 | €1,618,568 | €4,265,625 | +€2.6m | +164% |
| Trade debts | 44 | €54,273 | €465,923 | +€411,650 | +758% |
| Suppliers | 440/4 | €54,273 | €465,923 | +€411,650 | +758% |
| Advances received on contracts in progress | 46 | €1,436,200 | €3,471,907 | +€2.0m | +142% |
| Taxes, remuneration and social security | 45 | €128,095 | €257,795 | +€129,700 | +101% |
| Taxes | 450/3 | €128,095 | €257,795 | +€129,700 | +101% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Accrued charges and deferred income | 492/3 | €29,679 | €98 | -€29,582 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €957 | -€15 | -1.5% |
| Other operating charges | 640/8 | €952 | €1,838 | +€886 | +93.0% |
| Gross operating margin | 9900 | €102 | €1,025,394 | +€1.0m | +1,001,554% |
| Operating profit (loss) | 9901 | -€1,822 | €1,022,599 | +€1.0m | |
| Financial income | 75/76B | €298 | €8,299 | +€8,002 | +2,687% |
| Recurring financial income | 75 | €298 | €8,299 | +€8,002 | +2,687% |
| Financial charges | 65/66B | €185 | €200 | +€15 | +8.2% |
| Recurring financial charges | 65 | €185 | €200 | +€15 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,709 | €1,030,698 | +€1.0m | |
| Income taxes | 67/77 | - | €257,795 | +€257,795 | |
| Profit (loss) for the period | 9904 | -€1,709 | €772,903 | +€774,612 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,709 | €772,903 | +€774,612 |
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 17 October 2026 via checked.be.