BYK Tech: 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.
BYK Tech
Largest movements
- Cash +€47,778
up €47,778 (+88.9%), from €53,751 to €101,528
mainly Net result for the year (+€29,592) and Receivables within one year (+€11,122)
- Receivables within one year -€11,122
down €11,122 (-43.6%), from €25,498 to €14,375
of which Trade receivables: -€9,461
- Receivables after one year -€10,517
down €10,517 (-63.8%), from €16,494 to €5,977
of which Other amounts receivable: -€16,494
- Deferred charges and accrued income -€3,449
down €3,449 (-86.3%), from €3,994 to €545
- Tangible fixed assets -€1,372
down €1,372 (-28.8%), from €4,758 to €3,386
of which Plant, machinery and equipment: -€2,095
- Reserves +€29,592
up €29,592 (+40.2%), from €73,643 to €103,235
- Trade debts -€10,944
down €10,944 (-71.6%), from €15,283 to €4,339
- Tax, wage and social debts +€2,670
up €2,670 (+31.2%), from €8,568 to €11,238
- Gross operating margin +€11,694
up €11,694 (+34.8%), from €33,567 to €45,261
- Taxes +€2,370
up €2,370 (+38.8%), from €6,107 to €8,477
- Financial income -€933
down €933 (-100.0%), from €934 to €0
- Other operating charges +€926
up €926 (+149.0%), from €621 to €1,547
- Staff costs +€741
new in 2025: €741
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 | €104,495 | €125,812 | +€21,317 | +20.4% |
| Fixed assets | 21/28 | €4,758 | €3,386 | -€1,372 | -28.8% |
| Tangible fixed assets | 22/27 | €4,758 | €3,386 | -€1,372 | -28.8% |
| Plant, machinery and equipment | 23 | €4,758 | €2,663 | -€2,095 | -44.0% |
| Furniture and vehicles | 24 | - | €723 | +€723 | |
| Current assets | 29/58 | €99,736 | €122,426 | +€22,689 | +22.7% |
| Amounts receivable after more than one year | 29 | €16,494 | €5,977 | -€10,517 | -63.8% |
| Trade receivables | 290 | - | €5,977 | +€5,977 | |
| Other amounts receivable | 291 | €16,494 | - | -€16,494 | |
| Amounts receivable within one year | 40/41 | €25,498 | €14,375 | -€11,122 | -43.6% |
| Trade receivables | 40 | €20,585 | €11,124 | -€9,461 | -46.0% |
| Other amounts receivable | 41 | €4,913 | €3,252 | -€1,661 | -33.8% |
| Cash at bank and in hand | 54/58 | €53,751 | €101,528 | +€47,778 | +88.9% |
| Deferred charges and accrued income | 490/1 | €3,994 | €545 | -€3,449 | -86.3% |
| Total equity and liabilities | 10/49 | €104,495 | €125,812 | +€21,317 | +20.4% |
| Equity | 10/15 | €80,643 | €110,235 | +€29,592 | +36.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €73,643 | €103,235 | +€29,592 | +40.2% |
| Distributable reserves | 133 | €73,643 | €103,235 | +€29,592 | +40.2% |
| Amounts payable | 17/49 | €23,851 | €15,577 | -€8,274 | -34.7% |
| Amounts payable within one year | 42/48 | €23,851 | €15,577 | -€8,274 | -34.7% |
| Trade debts | 44 | €15,283 | €4,339 | -€10,944 | -71.6% |
| Suppliers | 440/4 | €15,283 | €4,339 | -€10,944 | -71.6% |
| Taxes, remuneration and social security | 45 | €8,568 | €11,238 | +€2,670 | +31.2% |
| Taxes | 450/3 | €8,568 | €11,238 | +€2,670 | +31.2% |
| Non-recurring operating income | 76A | €8,078 | - | -€8,078 | |
| Remuneration, social security and pensions | 62 | - | €741 | +€741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €2,151 | +€292 | +15.7% |
| Other operating charges | 640/8 | €621 | €1,547 | +€926 | +149.0% |
| Gross operating margin | 9900 | €33,567 | €45,261 | +€11,694 | +34.8% |
| Operating profit (loss) | 9901 | €31,087 | €40,823 | +€9,735 | +31.3% |
| Financial income | 75/76B | €934 | €0 | -€933 | -100.0% |
| Recurring financial income | 75 | €934 | €0 | -€933 | -100.0% |
| Financial charges | 65/66B | €2,490 | €2,755 | +€264 | +10.6% |
| Recurring financial charges | 65 | €2,490 | €2,755 | +€264 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €29,531 | €38,068 | +€8,538 | +28.9% |
| Income taxes | 67/77 | €6,107 | €8,477 | +€2,370 | +38.8% |
| Profit (loss) for the period | 9904 | €23,424 | €29,592 | +€6,168 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,424 | €29,592 | +€6,168 | +26.3% |
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 2 October 2026 via checked.be.