BYK INT: 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.
BYK INT
Largest movements
- Financial fixed assets -€74,730
down €74,730 (-99.6%), from €75,000 to €270
- Cash -€24,149
down €24,149 (-93.6%), from €25,792 to €1,643
mainly Other debts (-€54,323) and Trade debts (-€26,660)
- Receivables within one year +€13,703
up €13,703 (+67.8%), from €20,212 to €33,915
of which Trade receivables: +€8,583
- Tangible fixed assets +€2,800
new in 2025: €2,800
- Other debts -€54,323
no longer reported in 2025 (was €54,323)
- Trade debts -€26,660
down €26,660 (-81.2%), from €32,816 to €6,156
- Tax, wage and social debts -€1,798
no longer reported in 2025 (was €1,798)
- Gross operating margin +€2,401
up €2,401, from -€771 to €1,630
- Depreciation +€332
new in 2025: €332
- Other operating charges -€118
no longer reported in 2025 (was €118)
- Financial charges +€68
up €68 (+40.4%), from €167 to €235
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 | €121,004 | €39,286 | -€81,718 | -67.5% |
| Fixed assets | 21/28 | €75,000 | €3,070 | -€71,930 | -95.9% |
| Tangible fixed assets | 22/27 | - | €2,800 | +€2,800 | |
| Plant, machinery and equipment | 23 | - | €2,800 | +€2,800 | |
| Financial fixed assets | 28 | €75,000 | €270 | -€74,730 | -99.6% |
| Current assets | 29/58 | €46,004 | €36,216 | -€9,789 | -21.3% |
| Amounts receivable within one year | 40/41 | €20,212 | €33,915 | +€13,703 | +67.8% |
| Trade receivables | 40 | €42 | €8,626 | +€8,583 | +20,267% |
| Other amounts receivable | 41 | €20,170 | €25,290 | +€5,120 | +25.4% |
| Cash at bank and in hand | 54/58 | €25,792 | €1,643 | -€24,149 | -93.6% |
| Deferred charges and accrued income | 490/1 | - | €658 | +€658 | |
| Total equity and liabilities | 10/49 | €121,004 | €39,286 | -€81,718 | -67.5% |
| Equity | 10/15 | €32,068 | €33,131 | +€1,063 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €679 | €679 | = | 0.0% |
| Non-distributable reserves | 130/1 | €679 | €679 | = | 0.0% |
| Reserves not available under the articles | 1311 | €679 | €679 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,189 | €26,252 | +€1,063 | +4.2% |
| Amounts payable | 17/49 | €88,937 | €6,156 | -€82,781 | -93.1% |
| Amounts payable within one year | 42/48 | €88,937 | €6,156 | -€82,781 | -93.1% |
| Trade debts | 44 | €32,816 | €6,156 | -€26,660 | -81.2% |
| Suppliers | 440/4 | €32,816 | €6,156 | -€26,660 | -81.2% |
| Taxes, remuneration and social security | 45 | €1,798 | - | -€1,798 | |
| Taxes | 450/3 | €1,798 | - | -€1,798 | |
| Other amounts payable | 47/48 | €54,323 | - | -€54,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €332 | +€332 | |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | -€771 | €1,630 | +€2,401 | |
| Operating profit (loss) | 9901 | -€889 | €1,297 | +€2,187 | |
| Financial charges | 65/66B | €167 | €235 | +€68 | +40.4% |
| Recurring financial charges | 65 | €167 | €235 | +€68 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,056 | €1,063 | +€2,119 | |
| Profit (loss) for the period | 9904 | -€1,056 | €1,063 | +€2,119 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,056 | €1,063 | +€2,119 |
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 24 October 2026 via checked.be.