BYGGA: 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.
BYGGA
Largest movements
- Tangible fixed assets -€51,142
down €51,142 (-3.0%), from €1.7m to €1.6m
- Current investments +€23,000
up €23,000 (+76.7%), from €30,000 to €53,000
- Debts after one year -€42,663
down €42,663 (-9.5%), from €448,096 to €405,433
- Profit (loss) carried forward +€17,727
up €17,727 (+11.1%), from -€159,694 to -€141,967
- Financial income +€11,980
up €11,980 (+1,341%), from €893 to €12,873
- Gross operating margin -€5,709
down €5,709 (-5.1%), from €112,213 to €106,504
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 | €1,750,901 | €1,712,163 | -€38,737 | -2.2% |
| Fixed assets | 21/28 | €1,688,606 | €1,637,464 | -€51,142 | -3.0% |
| Tangible fixed assets | 22/27 | €1,688,606 | €1,637,464 | -€51,142 | -3.0% |
| Land and buildings | 22 | €1,688,606 | €1,637,464 | -€51,142 | -3.0% |
| Current assets | 29/58 | €62,295 | €74,699 | +€12,404 | +19.9% |
| Amounts receivable within one year | 40/41 | €186 | €994 | +€808 | +434% |
| Trade receivables | 40 | - | €740 | +€740 | |
| Other amounts receivable | 41 | €186 | €254 | +€68 | +36.3% |
| Current investments | 50/53 | €30,000 | €53,000 | +€23,000 | +76.7% |
| Cash at bank and in hand | 54/58 | €30,582 | €20,678 | -€9,905 | -32.4% |
| Deferred charges and accrued income | 490/1 | €1,526 | €27 | -€1,499 | -98.2% |
| Total equity and liabilities | 10/49 | €1,750,901 | €1,712,163 | -€38,737 | -2.2% |
| Equity | 10/15 | €540,306 | €558,033 | +€17,727 | +3.3% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,694 | -€141,967 | +€17,727 | +11.1% |
| Amounts payable | 17/49 | €1,210,595 | €1,154,130 | -€56,465 | -4.7% |
| Amounts payable after more than one year | 17 | €448,096 | €405,433 | -€42,663 | -9.5% |
| Financial debts | 170/4 | €448,096 | €405,433 | -€42,663 | -9.5% |
| Amounts payable within one year | 42/48 | €758,722 | €744,611 | -€14,111 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €41,301 | €42,663 | +€1,362 | +3.3% |
| Trade debts | 44 | €15,512 | €0 | -€15,512 | -100% |
| Suppliers | 440/4 | €15,512 | €0 | -€15,512 | -100% |
| Other amounts payable | 47/48 | €701,909 | €701,948 | +€40 | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,777 | €4,086 | +€309 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,142 | €51,142 | = | 0.0% |
| Other operating charges | 640/8 | €4,579 | €4,722 | +€143 | +3.1% |
| Gross operating margin | 9900 | €112,213 | €106,504 | -€5,709 | -5.1% |
| Operating profit (loss) | 9901 | €56,492 | €50,640 | -€5,852 | -10.4% |
| Financial income | 75/76B | €893 | €12,873 | +€11,980 | +1,341% |
| Recurring financial income | 75 | €893 | €12,873 | +€11,980 | +1,341% |
| Financial charges | 65/66B | €45,323 | €45,786 | +€462 | +1.0% |
| Recurring financial charges | 65 | €45,323 | €45,786 | +€462 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €12,062 | €17,727 | +€5,665 | +47.0% |
| Profit (loss) for the period | 9904 | €12,062 | €17,727 | +€5,665 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,062 | €17,727 | +€5,665 | +47.0% |
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 14 October 2026 via checked.be.