BYLOOS: 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.
BYLOOS
Largest movements
- Cash -€17,518
down €17,518 (-2.5%), from €689,115 to €671,597
mainly Contributions, distributions and other (-€117,068) and Trade debts (-€31,863)
- Receivables within one year -€15,320
down €15,320 (-39.2%), from €39,098 to €23,779
of which Trade receivables: -€13,431
- Trade debts -€31,863
down €31,863 (-72.1%), from €44,190 to €12,327
- Reserves -€19,353
down €19,353 (-2.9%), from €659,866 to €640,514
of which Distributable reserves: -€19,353
- Depreciation -€23,886
down €23,886 (-80.1%), from €29,808 to €5,922
- Gross operating margin +€13,645
up €13,645 (+10.8%), from €125,802 to €139,447
- Taxes +€12,999
up €12,999 (+49.1%), from €26,495 to €39,494
- Financial income +€2,023
up €2,023 (+55.0%), from €3,675 to €5,698
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 | €799,851 | €749,515 | -€50,337 | -6.3% |
| Fixed assets | 21/28 | €6,840 | €568 | -€6,272 | -91.7% |
| Tangible fixed assets | 22/27 | €6,840 | €568 | -€6,272 | -91.7% |
| Plant, machinery and equipment | 23 | €6,840 | €568 | -€6,272 | -91.7% |
| Current assets | 29/58 | €793,011 | €748,946 | -€44,065 | -5.6% |
| Stocks and contracts in progress | 3 | €60,244 | €52,811 | -€7,433 | -12.3% |
| Stocks | 30/36 | €60,244 | €52,811 | -€7,433 | -12.3% |
| Amounts receivable within one year | 40/41 | €39,098 | €23,779 | -€15,320 | -39.2% |
| Trade receivables | 40 | €14,426 | €996 | -€13,431 | -93.1% |
| Other amounts receivable | 41 | €24,672 | €22,783 | -€1,889 | -7.7% |
| Cash at bank and in hand | 54/58 | €689,115 | €671,597 | -€17,518 | -2.5% |
| Deferred charges and accrued income | 490/1 | €4,554 | €760 | -€3,794 | -83.3% |
| Total equity and liabilities | 10/49 | €799,851 | €749,515 | -€50,337 | -6.3% |
| Equity | 10/15 | €721,866 | €702,514 | -€19,353 | -2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €659,866 | €640,514 | -€19,353 | -2.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €653,666 | €634,314 | -€19,353 | -3.0% |
| Amounts payable | 17/49 | €77,985 | €47,001 | -€30,984 | -39.7% |
| Amounts payable within one year | 42/48 | €74,605 | €43,798 | -€30,808 | -41.3% |
| Trade debts | 44 | €44,190 | €12,327 | -€31,863 | -72.1% |
| Suppliers | 440/4 | €44,190 | €12,327 | -€31,863 | -72.1% |
| Taxes, remuneration and social security | 45 | €30,415 | €31,470 | +€1,055 | +3.5% |
| Taxes | 450/3 | €30,415 | €31,470 | +€1,055 | +3.5% |
| Accrued charges and deferred income | 492/3 | €3,379 | €3,204 | -€176 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,808 | €5,922 | -€23,886 | -80.1% |
| Other operating charges | 640/8 | €1,764 | €1,304 | -€459 | -26.0% |
| Gross operating margin | 9900 | €125,802 | €139,447 | +€13,645 | +10.8% |
| Operating profit (loss) | 9901 | €94,230 | €132,221 | +€37,991 | +40.3% |
| Financial income | 75/76B | €3,675 | €5,698 | +€2,023 | +55.0% |
| Recurring financial income | 75 | €3,675 | €5,698 | +€2,023 | +55.0% |
| Financial charges | 65/66B | €757 | €710 | -€47 | -6.2% |
| Recurring financial charges | 65 | €757 | €710 | -€47 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €97,149 | €137,210 | +€40,061 | +41.2% |
| Income taxes | 67/77 | €26,495 | €39,494 | +€12,999 | +49.1% |
| Profit (loss) for the period | 9904 | €70,654 | €97,716 | +€27,062 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,654 | €97,716 | +€27,062 | +38.3% |
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 25 October 2026 via checked.be.