« Bymc »: 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.
« Bymc »
Largest movements
- Receivables within one year -€122,626
down €122,626 (-21.5%), from €571,419 to €448,794
of which Trade receivables: -€117,137
- Cash -€33,560
down €33,560 (-31.9%), from €105,325 to €71,765
mainly Contributions, distributions and other (-€450,000) and Other debts (-€99,249)
- Tangible fixed assets +€20,484
up €20,484 (+117.3%), from €17,463 to €37,947
of which Furniture and vehicles: +€21,758
- Other debts -€99,249
down €99,249 (-18.1%), from €549,673 to €450,424
- Reserves -€38,215
down €38,215 (-31.3%), from €122,090 to €83,875
of which Tax-exempt reserves: -€21,050
- Gross operating margin -€207,687
down €207,687 (-27.3%), from €759,590 to €551,903
- Financial charges -€51,946
down €51,946 (-99.7%), from €52,081 to €135
- Taxes -€40,270
down €40,270 (-23.6%), from €170,770 to €130,500
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 | €695,059 | €558,541 | -€136,518 | -19.6% |
| Fixed assets | 21/28 | €17,463 | €37,947 | +€20,484 | +117.3% |
| Tangible fixed assets | 22/27 | €17,463 | €37,947 | +€20,484 | +117.3% |
| Furniture and vehicles | 24 | €12,604 | €34,361 | +€21,758 | +172.6% |
| Other tangible fixed assets | 26 | €4,859 | €3,586 | -€1,274 | -26.2% |
| Current assets | 29/58 | €677,596 | €520,593 | -€157,002 | -23.2% |
| Amounts receivable within one year | 40/41 | €571,419 | €448,794 | -€122,626 | -21.5% |
| Trade receivables | 40 | €542,976 | €425,838 | -€117,137 | -21.6% |
| Other amounts receivable | 41 | €28,444 | €22,955 | -€5,489 | -19.3% |
| Cash at bank and in hand | 54/58 | €105,325 | €71,765 | -€33,560 | -31.9% |
| Deferred charges and accrued income | 490/1 | €852 | €35 | -€817 | -95.9% |
| Total equity and liabilities | 10/49 | €695,059 | €558,541 | -€136,518 | -19.6% |
| Equity | 10/15 | €140,690 | €102,475 | -€38,215 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,090 | €83,875 | -€38,215 | -31.3% |
| Tax-exempt reserves | 132 | €21,050 | - | -€21,050 | |
| Distributable reserves | 133 | €101,040 | €83,875 | -€17,165 | -17.0% |
| Amounts payable | 17/49 | €554,369 | €456,065 | -€98,303 | -17.7% |
| Amounts payable within one year | 42/48 | €554,369 | €456,065 | -€98,303 | -17.7% |
| Trade debts | 44 | €1,695 | €1,891 | +€195 | +11.5% |
| Suppliers | 440/4 | €1,695 | €1,891 | +€195 | +11.5% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,750 | +€750 | +25.0% |
| Taxes | 450/3 | €3,000 | €3,750 | +€750 | +25.0% |
| Other amounts payable | 47/48 | €549,673 | €450,424 | -€99,249 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,224 | €9,217 | +€993 | +12.1% |
| Other operating charges | 640/8 | €285 | €583 | +€298 | +104.4% |
| Gross operating margin | 9900 | €759,590 | €551,903 | -€207,687 | -27.3% |
| Operating profit (loss) | 9901 | €751,081 | €542,103 | -€208,978 | -27.8% |
| Financial income | 75/76B | €2,397 | €317 | -€2,079 | -86.8% |
| Recurring financial income | 75 | €2,397 | €317 | -€2,079 | -86.8% |
| Financial charges | 65/66B | €52,081 | €135 | -€51,946 | -99.7% |
| Recurring financial charges | 65 | €52,081 | €135 | -€51,946 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €701,397 | €542,285 | -€159,112 | -22.7% |
| Income taxes | 67/77 | €170,770 | €130,500 | -€40,270 | -23.6% |
| Profit (loss) for the period | 9904 | €530,626 | €411,785 | -€118,841 | -22.4% |
| Transfer from tax-exempt reserves | 789 | €261,240 | €21,050 | -€240,190 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €791,866 | €432,835 | -€359,031 | -45.3% |
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.