ByMi: 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.
ByMi
Largest movements
- Cash -€39,122
down €39,122 (-19.7%), from €198,337 to €159,215
mainly Receivables within one year (-€34,778) and Debts after one year (-€20,788)
- Receivables within one year +€34,778
up €34,778 (+120%), from €28,870 to €63,648
of which Trade receivables: +€39,073
- Tangible fixed assets -€19,043
down €19,043 (-33.9%), from €56,237 to €37,194
of which Furniture and vehicles: -€45,469
- Reserves +€21,463
up €21,463 (+10.9%), from €196,815 to €218,278
- Debts after one year -€20,788
no longer reported in 2025 (was €20,788)
- Current portion of long-term debt -€9,795
no longer reported in 2025 (was €9,795)
- Tax, wage and social debts -€8,359
down €8,359 (-28.9%), from €28,889 to €20,530
- Trade debts -€5,777
down €5,777 (-18.9%), from €30,611 to €24,834
- Gross operating margin -€31,132
down €31,132 (-32.8%), from €95,032 to €63,900
- Other operating charges +€17,252
up €17,252 (+13,692%), from €126 to €17,378
- Taxes -€9,731
down €9,731 (-33.1%), from €29,412 to €19,681
- Depreciation -€7,724
down €7,724 (-56.5%), from €13,682 to €5,958
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 | €288,898 | €265,642 | -€23,256 | -8.0% |
| Fixed assets | 21/28 | €58,352 | €37,194 | -€21,158 | -36.3% |
| Tangible fixed assets | 22/27 | €56,237 | €37,194 | -€19,043 | -33.9% |
| Land and buildings | 22 | - | €26,011 | +€26,011 | |
| Plant, machinery and equipment | 23 | €2,645 | €3,060 | +€415 | +15.7% |
| Furniture and vehicles | 24 | €53,592 | €8,123 | -€45,469 | -84.8% |
| Financial fixed assets | 28 | €2,115 | - | -€2,115 | |
| Current assets | 29/58 | €230,546 | €228,448 | -€2,098 | -0.9% |
| Stocks and contracts in progress | 3 | €2,427 | €3,631 | +€1,204 | +49.6% |
| Stocks | 30/36 | €2,427 | €3,631 | +€1,204 | +49.6% |
| Amounts receivable within one year | 40/41 | €28,870 | €63,648 | +€34,778 | +120% |
| Trade receivables | 40 | €9,556 | €48,629 | +€39,073 | +409% |
| Other amounts receivable | 41 | €19,314 | €15,019 | -€4,295 | -22.2% |
| Cash at bank and in hand | 54/58 | €198,337 | €159,215 | -€39,122 | -19.7% |
| Deferred charges and accrued income | 490/1 | €912 | €1,954 | +€1,042 | +114% |
| Total equity and liabilities | 10/49 | €288,898 | €265,642 | -€23,256 | -8.0% |
| Equity | 10/15 | €198,815 | €220,278 | +€21,463 | +10.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €196,815 | €218,278 | +€21,463 | +10.9% |
| Distributable reserves | 133 | €196,815 | €218,278 | +€21,463 | +10.9% |
| Amounts payable | 17/49 | €90,083 | €45,364 | -€44,719 | -49.6% |
| Amounts payable after more than one year | 17 | €20,788 | - | -€20,788 | |
| Financial debts | 170/4 | €20,788 | - | -€20,788 | |
| Amounts payable within one year | 42/48 | €69,295 | €45,364 | -€23,931 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €9,795 | - | -€9,795 | |
| Trade debts | 44 | €30,611 | €24,834 | -€5,777 | -18.9% |
| Suppliers | 440/4 | €30,611 | €24,834 | -€5,777 | -18.9% |
| Taxes, remuneration and social security | 45 | €28,889 | €20,530 | -€8,359 | -28.9% |
| Taxes | 450/3 | €28,889 | €20,530 | -€8,359 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,682 | €5,958 | -€7,724 | -56.5% |
| Other operating charges | 640/8 | €126 | €17,378 | +€17,252 | +13,692% |
| Gross operating margin | 9900 | €95,032 | €63,900 | -€31,132 | -32.8% |
| Operating profit (loss) | 9901 | €81,224 | €40,564 | -€40,660 | -50.1% |
| Financial income | 75/76B | €2,465 | €1,749 | -€716 | -29.0% |
| Recurring financial income | 75 | €2,465 | €1,749 | -€716 | -29.0% |
| Financial charges | 65/66B | €1,550 | €1,169 | -€381 | -24.6% |
| Recurring financial charges | 65 | €1,550 | €1,169 | -€381 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €82,139 | €41,144 | -€40,995 | -49.9% |
| Income taxes | 67/77 | €29,412 | €19,681 | -€9,731 | -33.1% |
| Profit (loss) for the period | 9904 | €52,727 | €21,463 | -€31,264 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,727 | €21,463 | -€31,264 | -59.3% |
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 23 October 2026 via checked.be.