BYGG Holding: what changed
BYGG Holding
Largest movements
- Receivables after one year +€302,718
up €302,718 (+27.9%), from €1.1m to €1.4m
- Deferred charges and accrued income +€40,969
up €40,969 (+81.7%), from €50,140 to €91,109
- Cash -€22,725
down €22,725 (-87.7%), from €25,922 to €3,197
mainly Debts after one year (-€339,091) and Receivables after one year (-€302,718)
- Other debts +€613,902
up €613,902 (+5,036%), from €12,190 to €626,091
- Debts after one year -€339,091
down €339,091 (-38.1%), from €889,091 to €550,000
- Reserves +€25,670
up €25,670 (+73.8%), from €34,803 to €60,473
of which Distributable reserves: +€24,387
- Accrued charges and deferred income +€15,675
up €15,675 (+43.1%), from €36,391 to €52,066
- Financial charges +€3,330
up €3,330 (+5.1%), from €65,687 to €69,017
- Gross operating margin -€1,932
down €1,932 (-55.9%), from -€3,456 to -€5,388
- Taxes -€1,515
down €1,515 (-15.0%), from €10,071 to €8,557
- Financial income -€797
down €797 (-0.7%), from €110,004 to €109,208
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,182,546 | €1,507,258 | +€324,712 | +27.5% |
| Fixed assets | 21/28 | €20,000 | €23,750 | +€3,750 | +18.8% |
| Financial fixed assets | 28 | €20,000 | €23,750 | +€3,750 | +18.8% |
| Current assets | 29/58 | €1,162,546 | €1,483,508 | +€320,962 | +27.6% |
| Amounts receivable after more than one year | 29 | €1,086,484 | €1,389,202 | +€302,718 | +27.9% |
| Other amounts receivable | 291 | €1,086,484 | €1,389,202 | +€302,718 | +27.9% |
| Cash at bank and in hand | 54/58 | €25,922 | €3,197 | -€22,725 | -87.7% |
| Deferred charges and accrued income | 490/1 | €50,140 | €91,109 | +€40,969 | +81.7% |
| Total equity and liabilities | 10/49 | €1,182,546 | €1,507,258 | +€324,712 | +27.5% |
| Equity | 10/15 | €234,803 | €260,473 | +€25,670 | +10.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Uncalled capital | 101 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €34,803 | €60,473 | +€25,670 | +73.8% |
| Non-distributable reserves | 130/1 | €1,740 | €3,024 | +€1,284 | +73.8% |
| Legal reserve | 130 | €1,740 | €3,024 | +€1,284 | +73.8% |
| Distributable reserves | 133 | €33,062 | €57,449 | +€24,387 | +73.8% |
| Amounts payable | 17/49 | €947,744 | €1,246,786 | +€299,042 | +31.6% |
| Amounts payable after more than one year | 17 | €889,091 | €550,000 | -€339,091 | -38.1% |
| Financial debts | 170/4 | €889,091 | €550,000 | -€339,091 | -38.1% |
| Amounts payable within one year | 42/48 | €22,261 | €644,719 | +€622,458 | +2,796% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,071 | €18,628 | +€8,557 | +85.0% |
| Taxes | 450/3 | €10,071 | €18,628 | +€8,557 | +85.0% |
| Other amounts payable | 47/48 | €12,190 | €626,091 | +€613,902 | +5,036% |
| Accrued charges and deferred income | 492/3 | €36,391 | €52,066 | +€15,675 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €577 | €576 | -€0 | -0.1% |
| Gross operating margin | 9900 | -€3,456 | -€5,388 | -€1,932 | -55.9% |
| Operating profit (loss) | 9901 | -€4,033 | -€5,964 | -€1,931 | -47.9% |
| Financial income | 75/76B | €110,004 | €109,208 | -€797 | -0.7% |
| Recurring financial income | 75 | €110,004 | €109,208 | -€797 | -0.7% |
| Financial charges | 65/66B | €65,687 | €69,017 | +€3,330 | +5.1% |
| Recurring financial charges | 65 | €65,687 | €69,017 | +€3,330 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €40,285 | €34,227 | -€6,058 | -15.0% |
| Income taxes | 67/77 | €10,071 | €8,557 | -€1,515 | -15.0% |
| Profit (loss) for the period | 9904 | €30,214 | €25,670 | -€4,544 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,214 | €25,670 | -€4,544 | -15.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.