BYMAX: 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.
BYMAX
Largest movements
- Cash -€55,495
down €55,495 (-36.9%), from €150,462 to €94,968
mainly Debts after one year (-€36,834) and Contributions, distributions and other (-€31,666)
- Tangible fixed assets -€25,569
down €25,569 (-4.4%), from €582,655 to €557,086
of which Land and buildings: -€25,956
- Debts after one year -€36,834
down €36,834 (-8.7%), from €420,975 to €384,140
- Reserves -€20,851
down €20,851 (-8.0%), from €262,036 to €241,185
- Tax, wage and social debts -€14,597
down €14,597 (-64.9%), from €22,481 to €7,884
of which Taxes: -€8,866
- Financial income -€227,988
down €227,988 (-99.7%), from €228,698 to €710
- Gross operating margin +€214,919
up €214,919, from -€146,400 to €68,519
- Taxes -€4,621
down €4,621 (-41.7%), from €11,070 to €6,449
- Depreciation +€3,844
up €3,844 (+11.1%), from €34,545 to €38,389
- Other operating charges +€2,275
up €2,275 (+60.9%), from €3,736 to €6,011
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 | €774,994 | €696,954 | -€78,040 | -10.1% |
| Fixed assets | 21/28 | €582,655 | €557,086 | -€25,569 | -4.4% |
| Tangible fixed assets | 22/27 | €582,655 | €557,086 | -€25,569 | -4.4% |
| Land and buildings | 22 | €549,679 | €523,723 | -€25,956 | -4.7% |
| Plant, machinery and equipment | 23 | €12,123 | €13,201 | +€1,078 | +8.9% |
| Furniture and vehicles | 24 | €20,853 | €20,161 | -€692 | -3.3% |
| Current assets | 29/58 | €192,339 | €139,868 | -€52,471 | -27.3% |
| Amounts receivable within one year | 40/41 | €41,877 | €44,463 | +€2,587 | +6.2% |
| Trade receivables | 40 | €26,744 | €27,286 | +€542 | +2.0% |
| Other amounts receivable | 41 | €15,133 | €17,178 | +€2,045 | +13.5% |
| Cash at bank and in hand | 54/58 | €150,462 | €94,968 | -€55,495 | -36.9% |
| Deferred charges and accrued income | 490/1 | - | €437 | +€437 | |
| Total equity and liabilities | 10/49 | €774,994 | €696,954 | -€78,040 | -10.1% |
| Equity | 10/15 | €274,436 | €253,585 | -€20,851 | -7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €262,036 | €241,185 | -€20,851 | -8.0% |
| Distributable reserves | 133 | €262,036 | €241,185 | -€20,851 | -8.0% |
| Amounts payable | 17/49 | €500,558 | €443,369 | -€57,189 | -11.4% |
| Amounts payable after more than one year | 17 | €420,975 | €384,140 | -€36,834 | -8.7% |
| Financial debts | 170/4 | €420,975 | €384,140 | -€36,834 | -8.7% |
| Amounts payable within one year | 42/48 | €78,761 | €59,228 | -€19,533 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €40,375 | €36,609 | -€3,766 | -9.3% |
| Trade debts | 44 | €6,083 | €8,082 | +€1,998 | +32.8% |
| Suppliers | 440/4 | €6,083 | €8,082 | +€1,998 | +32.8% |
| Advances received on contracts in progress | 46 | - | €67 | +€67 | |
| Taxes, remuneration and social security | 45 | €22,481 | €7,884 | -€14,597 | -64.9% |
| Taxes | 450/3 | €12,984 | €4,118 | -€8,866 | -68.3% |
| Remuneration and social security | 454/9 | €9,497 | €3,766 | -€5,731 | -60.3% |
| Other amounts payable | 47/48 | €9,821 | €6,587 | -€3,234 | -32.9% |
| Accrued charges and deferred income | 492/3 | €823 | - | -€823 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,545 | €38,389 | +€3,844 | +11.1% |
| Other operating charges | 640/8 | €3,736 | €6,011 | +€2,275 | +60.9% |
| Gross operating margin | 9900 | -€146,400 | €68,519 | +€214,919 | |
| Operating profit (loss) | 9901 | -€184,681 | €24,119 | +€208,800 | |
| Financial income | 75/76B | €228,698 | €710 | -€227,988 | -99.7% |
| Recurring financial income | 75 | €228,698 | €710 | -€227,988 | -99.7% |
| Financial charges | 65/66B | €8,088 | €7,565 | -€523 | -6.5% |
| Recurring financial charges | 65 | €8,088 | €7,565 | -€523 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €35,929 | €17,264 | -€18,665 | -51.9% |
| Income taxes | 67/77 | €11,070 | €6,449 | -€4,621 | -41.7% |
| Profit (loss) for the period | 9904 | €24,859 | €10,815 | -€14,044 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,859 | €10,815 | -€14,044 | -56.5% |
Source: filed annual accounts (NBB), fiscal years ended 29 June 2024 and 29 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.