BYM RENOV CONSTRUCT: 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.
BYM RENOV CONSTRUCT
Largest movements
- Receivables within one year -€14,210
down €14,210 (-60.7%), from €23,399 to €9,189
of which Trade receivables: -€11,975
- Cash -€5,308
down €5,308 (-62.2%), from €8,528 to €3,221
mainly Accrued charges and deferred income (-€20,695) and Other debts (-€9,874)
- Tangible fixed assets -€461
down €461 (-3.9%), from €11,948 to €11,486
of which Furniture and vehicles: -€3,546
- Accrued charges and deferred income -€20,695
down €20,695 (-85.9%), from €24,085 to €3,390
- Advances received +€9,950
new in 2025: €9,950
- Other debts -€9,874
down €9,874 (-61.6%), from €16,019 to €6,145
- Tax, wage and social debts -€1,617
down €1,617 (-77.4%), from €2,090 to €473
- Profit (loss) carried forward +€1,431
up €1,431 (+1,268%), from €113 to €1,544
- Gross operating margin +€5,215
up €5,215 (+279%), from €1,869 to €7,085
- Depreciation +€3,458
up €3,458 (+273%), from €1,267 to €4,725
- Taxes +€284
up €284 (+726%), from €39 to €323
- Other operating charges +€140
up €140 (+34.0%), from €413 to €553
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 | €43,875 | €23,897 | -€19,978 | -45.5% |
| Fixed assets | 21/28 | €11,948 | €11,486 | -€461 | -3.9% |
| Tangible fixed assets | 22/27 | €11,948 | €11,486 | -€461 | -3.9% |
| Plant, machinery and equipment | 23 | - | €3,084 | +€3,084 | |
| Furniture and vehicles | 24 | €11,948 | €8,402 | -€3,546 | -29.7% |
| Current assets | 29/58 | €31,927 | €12,410 | -€19,517 | -61.1% |
| Amounts receivable within one year | 40/41 | €23,399 | €9,189 | -€14,210 | -60.7% |
| Trade receivables | 40 | €18,925 | €6,950 | -€11,975 | -63.3% |
| Other amounts receivable | 41 | €4,474 | €2,239 | -€2,235 | -50.0% |
| Cash at bank and in hand | 54/58 | €8,528 | €3,221 | -€5,308 | -62.2% |
| Total equity and liabilities | 10/49 | €43,875 | €23,897 | -€19,978 | -45.5% |
| Equity | 10/15 | €1,113 | €2,544 | +€1,431 | +129% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113 | €1,544 | +€1,431 | +1,268% |
| Amounts payable | 17/49 | €42,762 | €21,353 | -€21,409 | -50.1% |
| Amounts payable within one year | 42/48 | €18,677 | €17,963 | -€714 | -3.8% |
| Trade debts | 44 | €568 | €1,395 | +€827 | +146% |
| Suppliers | 440/4 | €568 | €1,395 | +€827 | +146% |
| Advances received on contracts in progress | 46 | - | €9,950 | +€9,950 | |
| Taxes, remuneration and social security | 45 | €2,090 | €473 | -€1,617 | -77.4% |
| Taxes | 450/3 | €2,090 | €473 | -€1,617 | -77.4% |
| Other amounts payable | 47/48 | €16,019 | €6,145 | -€9,874 | -61.6% |
| Accrued charges and deferred income | 492/3 | €24,085 | €3,390 | -€20,695 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,267 | €4,725 | +€3,458 | +273% |
| Other operating charges | 640/8 | €413 | €553 | +€140 | +34.0% |
| Gross operating margin | 9900 | €1,869 | €7,085 | +€5,215 | +279% |
| Operating profit (loss) | 9901 | €190 | €1,807 | +€1,617 | +853% |
| Financial income | 75/76B | €7 | €1 | -€6 | -86.4% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -86.4% |
| Financial charges | 65/66B | €45 | €54 | +€9 | +20.0% |
| Recurring financial charges | 65 | €45 | €54 | +€9 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €152 | €1,754 | +€1,602 | +1,054% |
| Income taxes | 67/77 | €39 | €323 | +€284 | +726% |
| Profit (loss) for the period | 9904 | €113 | €1,431 | +€1,318 | +1,168% |
| Profit (loss) for the period to be appropriated | 9905 | €113 | €1,431 | +€1,318 | +1,168% |
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.