BYMED: 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.
BYMED
Largest movements
- Receivables within one year -€10,236
no longer reported in 2025 (was €10,236)
of which Other amounts receivable: -€5,714
- Tangible fixed assets -€5,919
down €5,919 (-22.2%), from €26,672 to €20,753
- Deferred charges and accrued income -€2,130
no longer reported in 2025 (was €2,130)
- Other debts -€15,415
down €15,415 (-72.1%), from €21,383 to €5,968
- Profit (loss) carried forward +€10,709
up €10,709 (+253.5%), from €4,225 to €14,934
- Tax, wage and social debts -€9,033
down €9,033 (-97.1%), from €9,307 to €274
- Trade debts -€4,522
no longer reported in 2025 (was €4,522)
- Gross operating margin +€34,462
up €34,462, from -€9,115 to €25,347
- Other operating charges +€3,306
up €3,306 (+443.1%), from €746 to €4,052
- Depreciation -€783
down €783 (-7.2%), from €10,854 to €10,071
- Taxes -€676
down €676 (-92.6%), from €730 to €54
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 | €42,437 | €24,176 | -€18,260 | -43.0% |
| Fixed assets | 21/28 | €29,872 | €23,953 | -€5,919 | -19.8% |
| Tangible fixed assets | 22/27 | €26,672 | €20,753 | -€5,919 | -22.2% |
| Furniture and vehicles | 24 | €26,672 | €20,753 | -€5,919 | -22.2% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €12,564 | €223 | -€12,341 | -98.2% |
| Amounts receivable within one year | 40/41 | €10,236 | - | -€10,236 | |
| Trade receivables | 40 | €4,522 | - | -€4,522 | |
| Other amounts receivable | 41 | €5,714 | - | -€5,714 | |
| Cash at bank and in hand | 54/58 | €199 | €223 | +€24 | +12.1% |
| Deferred charges and accrued income | 490/1 | €2,130 | - | -€2,130 | |
| Total equity and liabilities | 10/49 | €42,437 | €24,176 | -€18,260 | -43.0% |
| Equity | 10/15 | €7,225 | €17,934 | +€10,709 | +148.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,225 | €14,934 | +€10,709 | +253.5% |
| Amounts payable | 17/49 | €35,212 | €6,242 | -€28,970 | -82.3% |
| Amounts payable within one year | 42/48 | €35,212 | €6,242 | -€28,970 | -82.3% |
| Trade debts | 44 | €4,522 | - | -€4,522 | |
| Suppliers | 440/4 | €4,522 | - | -€4,522 | |
| Taxes, remuneration and social security | 45 | €9,307 | €274 | -€9,033 | -97.1% |
| Taxes | 450/3 | €9,307 | €274 | -€9,033 | -97.1% |
| Other amounts payable | 47/48 | €21,383 | €5,968 | -€15,415 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,854 | €10,071 | -€783 | -7.2% |
| Other operating charges | 640/8 | €746 | €4,052 | +€3,306 | +443.1% |
| Gross operating margin | 9900 | -€9,115 | €25,347 | +€34,462 | |
| Operating profit (loss) | 9901 | -€20,715 | €11,224 | +€31,939 | |
| Financial income | 75/76B | €138 | - | -€138 | |
| Recurring financial income | 75 | €138 | - | -€138 | |
| Financial charges | 65/66B | €627 | €461 | -€166 | -26.5% |
| Recurring financial charges | 65 | €627 | €461 | -€166 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,204 | €10,763 | +€31,967 | |
| Income taxes | 67/77 | €730 | €54 | -€676 | -92.6% |
| Profit (loss) for the period | 9904 | -€21,934 | €10,709 | +€32,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,934 | €10,709 | +€32,643 |
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 5 October 2026 via checked.be.