BYM: 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.
BYM
Largest movements
- Cash +€85
new in 2024: €85
mainly Other debts (+€1,072) and Trade debts (+€651)
- Profit (loss) carried forward -€1,638
down €1,638 (-7.0%), from -€23,302 to -€24,940
- Other debts +€1,072
up €1,072 (+24.9%), from €4,306 to €5,378
- Trade debts +€651
up €651 (+164.3%), from €396 to €1,047
- Gross operating margin +€217
up €217 (+12.2%), from -€1,784 to -€1,567
- Financial charges +€35
up €35 (+98.5%), from €36 to €71
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €85 | +€85 | |
| Current assets | 29/58 | - | €85 | +€85 | |
| Cash at bank and in hand | 54/58 | - | €85 | +€85 | |
| Total equity and liabilities | 10/49 | - | €85 | +€85 | |
| Equity | 10/15 | -€4,702 | -€6,340 | -€1,638 | -34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,302 | -€24,940 | -€1,638 | -7.0% |
| Amounts payable | 17/49 | €4,702 | €6,425 | +€1,723 | +36.6% |
| Amounts payable within one year | 42/48 | €4,702 | €6,425 | +€1,723 | +36.6% |
| Trade debts | 44 | €396 | €1,047 | +€651 | +164.3% |
| Suppliers | 440/4 | €396 | €1,047 | +€651 | +164.3% |
| Other amounts payable | 47/48 | €4,306 | €5,378 | +€1,072 | +24.9% |
| Gross operating margin | 9900 | -€1,784 | -€1,567 | +€217 | +12.2% |
| Operating profit (loss) | 9901 | -€1,784 | -€1,567 | +€217 | +12.2% |
| Financial charges | 65/66B | €36 | €71 | +€35 | +98.5% |
| Recurring financial charges | 65 | €36 | €71 | +€35 | +98.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,820 | -€1,638 | +€182 | +10.0% |
| Profit (loss) for the period | 9904 | -€1,820 | -€1,638 | +€182 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,820 | -€1,638 | +€182 | +10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.