BYM TECHNICAL & ENGINEERING: 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 TECHNICAL & ENGINEERING
Largest movements
- Cash +€5,066
new in 2025: €5,066
mainly Other debts (+€4,958) and Receivables within one year (+€1,623)
- Receivables within one year -€1,623
down €1,623 (-54.1%), from €3,000 to €1,377
- Tangible fixed assets +€653
new in 2025: €653
- Formation expenses -€317
no longer reported in 2025 (was €317)
- Other debts +€4,958
up €4,958 (+521.9%), from €950 to €5,908
- Profit (loss) carried forward -€1,179
down €1,179 (-186.3%), from -€633 to -€1,812
- Purchases and services +€12,978
new in 2025: €12,978
- Turnover +€12,028
new in 2025: €12,028
- Gross operating margin -€950
new in 2025: -€950
- Depreciation +€643
new in 2025: €643
- Financial charges +€219
new in 2025: €219
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €3,317 | €7,096 | +€3,779 | +113.9% |
| Formation expenses | 20 | €317 | - | -€317 | |
| Fixed assets | 21/28 | - | €653 | +€653 | |
| Tangible fixed assets | 22/27 | - | €653 | +€653 | |
| Furniture and vehicles | 24 | - | €653 | +€653 | |
| Current assets | 29/58 | €3,000 | €6,443 | +€3,443 | +114.8% |
| Amounts receivable within one year | 40/41 | €3,000 | €1,377 | -€1,623 | -54.1% |
| Other amounts receivable | 41 | €3,000 | €1,377 | -€1,623 | -54.1% |
| Cash at bank and in hand | 54/58 | - | €5,066 | +€5,066 | |
| Total equity and liabilities | 10/49 | €3,317 | €7,096 | +€3,779 | +113.9% |
| Equity | 10/15 | €2,367 | €1,188 | -€1,179 | -49.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€633 | -€1,812 | -€1,179 | -186.3% |
| Amounts payable | 17/49 | €950 | €5,908 | +€4,958 | +521.9% |
| Amounts payable within one year | 42/48 | €950 | €5,908 | +€4,958 | +521.9% |
| Other amounts payable | 47/48 | €950 | €5,908 | +€4,958 | +521.9% |
| Turnover | 70 | - | €12,028 | +€12,028 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €12,978 | +€12,978 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €643 | +€643 | |
| Gross operating margin | 9900 | - | -€950 | -€950 | |
| Operating profit (loss) | 9901 | - | -€1,593 | -€1,593 | |
| Financial charges | 65/66B | - | €219 | +€219 | |
| Recurring financial charges | 65 | - | €219 | +€219 | |
| Profit (loss) for the period before taxes | 9903 | - | -€1,812 | -€1,812 | |
| Profit (loss) for the period | 9904 | - | -€1,812 | -€1,812 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€1,812 | -€1,812 |
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 28 September 2026 via checked.be.