BYLAN: 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.
BYLAN
Largest movements
- Tangible fixed assets -€29,402
down €29,402 (-2.9%), from €1.0m to €992,848
of which Land and buildings: -€33,946
- Cash +€21,839
up €21,839 (+494.1%), from €4,420 to €26,259
mainly Depreciation (+€44,450) and Net result for the year (+€15,888)
- Receivables within one year -€12,212
down €12,212 (-22.9%), from €53,283 to €41,071
of which Other amounts receivable: -€9,042
- Profit (loss) carried forward +€24,896
up €24,896 (+14.7%), from -€169,646 to -€144,750
- Debts after one year -€19,035
down €19,035 (-3.3%), from €569,758 to €550,724
of which Financial debts: -€10,000
- Current portion of long-term debt -€11,556
down €11,556 (-100.0%), from €11,556 to €0
- Gross operating margin +€36,733
up €36,733 (+118.6%), from €30,977 to €67,710
- Other operating charges -€6,884
down €6,884 (-41.5%), from €16,590 to €9,706
- Depreciation +€5,805
up €5,805 (+15.0%), from €38,645 to €44,450
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 | €1,081,498 | €1,063,709 | -€17,789 | -1.6% |
| Fixed assets | 21/28 | €1,022,250 | €992,848 | -€29,402 | -2.9% |
| Tangible fixed assets | 22/27 | €1,022,250 | €992,848 | -€29,402 | -2.9% |
| Land and buildings | 22 | €1,019,010 | €985,064 | -€33,946 | -3.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €3,240 | €7,784 | +€4,544 | +140.3% |
| Current assets | 29/58 | €59,248 | €70,861 | +€11,613 | +19.6% |
| Amounts receivable within one year | 40/41 | €53,283 | €41,071 | -€12,212 | -22.9% |
| Trade receivables | 40 | €8,482 | €5,312 | -€3,170 | -37.4% |
| Other amounts receivable | 41 | €44,801 | €35,759 | -€9,042 | -20.2% |
| Cash at bank and in hand | 54/58 | €4,420 | €26,259 | +€21,839 | +494.1% |
| Deferred charges and accrued income | 490/1 | €1,546 | €3,531 | +€1,986 | +128.5% |
| Total equity and liabilities | 10/49 | €1,081,498 | €1,063,709 | -€17,789 | -1.6% |
| Equity | 10/15 | €318,573 | €334,460 | +€15,888 | +5.0% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €364,272 | €355,263 | -€9,009 | -2.5% |
| Non-distributable reserves | 130/1 | €1,765 | €1,765 | = | 0.0% |
| Legal reserve | 130 | €1,765 | €1,765 | = | 0.0% |
| Tax-exempt reserves | 132 | €362,507 | €353,499 | -€9,009 | -2.5% |
| Profit (loss) carried forward | 14 | -€169,646 | -€144,750 | +€24,896 | +14.7% |
| Provisions and deferred taxes | 16 | €120,836 | €117,833 | -€3,003 | -2.5% |
| Deferred taxes | 168 | €120,836 | €117,833 | -€3,003 | -2.5% |
| Amounts payable | 17/49 | €642,090 | €611,416 | -€30,674 | -4.8% |
| Amounts payable after more than one year | 17 | €569,758 | €550,724 | -€19,035 | -3.3% |
| Financial debts | 170/4 | €490,000 | €480,000 | -€10,000 | -2.0% |
| Other amounts payable | 178/9 | €79,758 | €70,724 | -€9,035 | -11.3% |
| Amounts payable within one year | 42/48 | €52,121 | €40,482 | -€11,639 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €11,556 | €0 | -€11,556 | -100.0% |
| Trade debts | 44 | €214 | €3,816 | +€3,601 | +1679.4% |
| Suppliers | 440/4 | €214 | €3,816 | +€3,601 | +1679.4% |
| Taxes, remuneration and social security | 45 | €3,665 | €1,098 | -€2,567 | -70.0% |
| Taxes | 450/3 | €3,665 | €1,098 | -€2,567 | -70.0% |
| Other amounts payable | 47/48 | €36,686 | €35,569 | -€1,117 | -3.0% |
| Accrued charges and deferred income | 492/3 | €20,210 | €20,210 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,645 | €44,450 | +€5,805 | +15.0% |
| Other operating charges | 640/8 | €16,590 | €9,706 | -€6,884 | -41.5% |
| Gross operating margin | 9900 | €30,977 | €67,710 | +€36,733 | +118.6% |
| Operating profit (loss) | 9901 | -€24,259 | €13,553 | +€37,812 | |
| Financial income | 75/76B | €314 | €9 | -€305 | -97.1% |
| Recurring financial income | 75 | €314 | €9 | -€305 | -97.1% |
| Financial charges | 65/66B | €739 | €332 | -€407 | -55.1% |
| Recurring financial charges | 65 | €739 | €332 | -€407 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,684 | €13,230 | +€37,914 | |
| Transfer from deferred taxes | 780 | €5,891 | €3,003 | -€2,888 | -49.0% |
| Income taxes | 67/77 | €56 | €346 | +€289 | +513.7% |
| Profit (loss) for the period | 9904 | -€18,849 | €15,888 | +€34,737 | |
| Transfer from tax-exempt reserves | 789 | €17,672 | €9,009 | -€8,664 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,177 | €24,896 | +€26,073 |
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 29 September 2026 via checked.be.