BYJO: 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.
BYJO
Largest movements
- Tangible fixed assets +€25,026
up €25,026 (+26.1%), from €95,977 to €121,003
of which Furniture and vehicles: +€20,752
- Cash +€23,464
up €23,464 (+10.9%), from €215,198 to €238,661
mainly Net result for the year (+€90,394) and Other debts (+€47,059)
- Receivables within one year -€17,334
no longer reported in 2025 (was €17,334)
- Reserves -€56,000
down €56,000 (-8.1%), from €692,860 to €636,860
of which Distributable reserves: -€56,000
- Other debts +€47,059
up €47,059 (+105.5%), from €44,599 to €91,657
- Tax, wage and social debts +€37,112
up €37,112 (+93.5%), from €39,708 to €76,820
of which Taxes: +€55,609
- Gross operating margin -€96,384
down €96,384 (-37.4%), from €257,824 to €161,440
- Taxes -€32,397
down €32,397 (-46.1%), from €70,317 to €37,920
- Depreciation -€4,220
down €4,220 (-11.9%), from €35,555 to €31,335
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 | €828,509 | €860,664 | +€32,155 | +3.9% |
| Fixed assets | 21/28 | €95,977 | €122,003 | +€26,026 | +27.1% |
| Tangible fixed assets | 22/27 | €95,977 | €121,003 | +€25,026 | +26.1% |
| Land and buildings | 22 | €3,885 | €11,466 | +€7,581 | +195.1% |
| Plant, machinery and equipment | 23 | €18,964 | €15,657 | -€3,307 | -17.4% |
| Furniture and vehicles | 24 | €73,128 | €93,879 | +€20,752 | +28.4% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €732,532 | €738,661 | +€6,130 | +0.8% |
| Amounts receivable within one year | 40/41 | €17,334 | - | -€17,334 | |
| Other amounts receivable | 41 | €17,334 | - | -€17,334 | |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €215,198 | €238,661 | +€23,464 | +10.9% |
| Total equity and liabilities | 10/49 | €828,509 | €860,664 | +€32,155 | +3.9% |
| Equity | 10/15 | €736,974 | €687,368 | -€49,606 | -6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €692,860 | €636,860 | -€56,000 | -8.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €691,000 | €635,000 | -€56,000 | -8.1% |
| Profit (loss) carried forward | 14 | €31,714 | €38,108 | +€6,394 | +20.2% |
| Amounts payable | 17/49 | €91,535 | €173,296 | +€81,761 | +89.3% |
| Amounts payable within one year | 42/48 | €91,535 | €173,296 | +€81,761 | +89.3% |
| Trade debts | 44 | €7,228 | €4,819 | -€2,409 | -33.3% |
| Suppliers | 440/4 | €7,228 | €4,819 | -€2,409 | -33.3% |
| Taxes, remuneration and social security | 45 | €39,708 | €76,820 | +€37,112 | +93.5% |
| Taxes | 450/3 | €21,211 | €76,820 | +€55,609 | +262.2% |
| Remuneration and social security | 454/9 | €18,497 | - | -€18,497 | |
| Other amounts payable | 47/48 | €44,599 | €91,657 | +€47,059 | +105.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,555 | €31,335 | -€4,220 | -11.9% |
| Other operating charges | 640/8 | €2,587 | €1,710 | -€877 | -33.9% |
| Gross operating margin | 9900 | €257,824 | €161,440 | -€96,384 | -37.4% |
| Operating profit (loss) | 9901 | €219,682 | €128,396 | -€91,287 | -41.6% |
| Financial income | 75/76B | €3 | €1 | -€2 | -78.1% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -78.1% |
| Financial charges | 65/66B | €48 | €82 | +€34 | +71.7% |
| Recurring financial charges | 65 | €48 | €82 | +€34 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €219,638 | €128,314 | -€91,323 | -41.6% |
| Income taxes | 67/77 | €70,317 | €37,920 | -€32,397 | -46.1% |
| Profit (loss) for the period | 9904 | €149,320 | €90,394 | -€58,926 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €149,320 | €90,394 | -€58,926 | -39.5% |
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 5 October 2026 via checked.be.