BYHA: what changed
Two fiscal 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.
BYHA
Largest movements
- Receivables within one year -€110,801
down €110,801 (-47.5%), from €233,351 to €122,550
of which Trade receivables: -€77,155
- Cash +€53,174
up €53,174 (+72.8%), from €73,004 to €126,178
mainly Receivables within one year (+€110,801) and Net result for the year (+€74,082)
- Current investments +€50,020
up €50,020 (+35.7%), from €140,000 to €190,020
- Tangible fixed assets +€7,680
up €7,680 (+73.0%), from €10,514 to €18,194
of which Furniture and vehicles: +€5,772
- Trade debts -€78,446
down €78,446 (-43.3%), from €181,046 to €102,601
- Reserves +€74,000
up €74,000 (+33.9%), from €218,000 to €292,000
- Gross operating margin +€45,697
up €45,697 (+24.7%), from €184,671 to €230,368
- Financial charges +€42,172
up €42,172 (+57.2%), from €73,790 to €115,962
- Depreciation +€5,249
up €5,249 (+190.7%), from €2,752 to €8,001
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.
Cash bridge derived
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 | €461,187 | €461,542 | +€355 | +0.1% |
| Fixed assets | 21/28 | €10,814 | €18,494 | +€7,680 | +71.0% |
| Tangible fixed assets | 22/27 | €10,514 | €18,194 | +€7,680 | +73.0% |
| Plant, machinery and equipment | 23 | - | €1,628 | +€1,628 | |
| Furniture and vehicles | 24 | €8,278 | €14,050 | +€5,772 | +69.7% |
| Other tangible fixed assets | 26 | €2,237 | €2,517 | +€280 | +12.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €450,373 | €443,048 | -€7,325 | -1.6% |
| Stocks and contracts in progress | 3 | €3,001 | €2,511 | -€490 | -16.3% |
| Stocks | 30/36 | €3,001 | €2,511 | -€490 | -16.3% |
| Amounts receivable within one year | 40/41 | €233,351 | €122,550 | -€110,801 | -47.5% |
| Trade receivables | 40 | €176,581 | €99,426 | -€77,155 | -43.7% |
| Other amounts receivable | 41 | €56,770 | €23,125 | -€33,646 | -59.3% |
| Current investments | 50/53 | €140,000 | €190,020 | +€50,020 | +35.7% |
| Cash at bank and in hand | 54/58 | €73,004 | €126,178 | +€53,174 | +72.8% |
| Deferred charges and accrued income | 490/1 | €1,016 | €1,790 | +€773 | +76.1% |
| Total equity and liabilities | 10/49 | €461,187 | €461,542 | +€355 | +0.1% |
| Equity | 10/15 | €277,148 | €351,230 | +€74,082 | +26.7% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €218,000 | €292,000 | +€74,000 | +33.9% |
| Distributable reserves | 133 | €218,000 | €292,000 | +€74,000 | +33.9% |
| Profit (loss) carried forward | 14 | €51,708 | €51,790 | +€82 | +0.2% |
| Amounts payable | 17/49 | €184,039 | €110,312 | -€73,726 | -40.1% |
| Amounts payable within one year | 42/48 | €183,689 | €109,312 | -€74,376 | -40.5% |
| Trade debts | 44 | €181,046 | €102,601 | -€78,446 | -43.3% |
| Suppliers | 440/4 | €181,046 | €102,601 | -€78,446 | -43.3% |
| Taxes, remuneration and social security | 45 | €2,103 | €2,103 | = | 0.0% |
| Taxes | 450/3 | €2,103 | €2,103 | = | 0.0% |
| Other amounts payable | 47/48 | €539 | €4,608 | +€4,069 | +755.0% |
| Accrued charges and deferred income | 492/3 | €350 | €1,000 | +€650 | +185.7% |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,752 | €8,001 | +€5,249 | +190.7% |
| Other operating charges | 640/8 | €2,105 | €1,315 | -€790 | -37.5% |
| Gross operating margin | 9900 | €184,671 | €230,368 | +€45,697 | +24.7% |
| Operating profit (loss) | 9901 | €179,814 | €221,052 | +€41,238 | +22.9% |
| Financial income | 75/76B | €59 | €46 | -€13 | -22.8% |
| Recurring financial income | 75 | €59 | €46 | -€13 | -22.8% |
| Financial charges | 65/66B | €73,790 | €115,962 | +€42,172 | +57.2% |
| Recurring financial charges | 65 | €73,790 | €115,962 | +€42,172 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | €106,083 | €105,136 | -€947 | -0.9% |
| Income taxes | 67/77 | €32,116 | €31,055 | -€1,062 | -3.3% |
| Profit (loss) for the period | 9904 | €73,967 | €74,082 | +€114 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,967 | €74,082 | +€114 | +0.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.