BYNFI: 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.
BYNFI
Largest movements
- Intangible fixed assets -€11,333
down €11,333 (-7.2%), from €157,722 to €146,389
- Other debts +€20,662
up €20,662 (+14.2%), from €145,961 to €166,623
- Debts after one year -€17,314
down €17,314 (-37.2%), from €46,562 to €29,247
- Profit (loss) carried forward -€17,217
down €17,217 (-33.2%), from -€51,820 to -€69,038
- Gross operating margin +€1,749
up €1,749 (+47.9%), from -€3,654 to -€1,905
- Purchases and services -€1,749
down €1,749 (-47.9%), from €3,654 to €1,905
- Financial charges -€833
down €833 (-17.3%), from €4,812 to €3,979
of which Financial charges: -€1,033
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €160,173 | €147,147 | -€13,026 | -8.1% |
| Fixed assets | 21/28 | €157,722 | €146,389 | -€11,333 | -7.2% |
| Intangible fixed assets | 21 | €157,722 | €146,389 | -€11,333 | -7.2% |
| Current assets | 29/58 | €2,451 | €758 | -€1,693 | -69.1% |
| Amounts receivable within one year | 40/41 | €645 | €541 | -€104 | -16.1% |
| Other amounts receivable | 41 | €645 | €541 | -€104 | -16.1% |
| Cash at bank and in hand | 54/58 | €1,806 | €217 | -€1,589 | -88.0% |
| Total equity and liabilities | 10/49 | €160,173 | €147,147 | -€13,026 | -8.1% |
| Equity | 10/15 | -€48,820 | -€66,038 | -€17,217 | -35.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,820 | -€69,038 | -€17,217 | -33.2% |
| Amounts payable | 17/49 | €208,993 | €213,185 | +€4,191 | +2.0% |
| Amounts payable after more than one year | 17 | €46,562 | €29,247 | -€17,314 | -37.2% |
| Financial debts | 170/4 | €46,562 | €29,247 | -€17,314 | -37.2% |
| Amounts payable within one year | 42/48 | €162,432 | €183,937 | +€21,506 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €16,470 | €17,314 | +€844 | +5.1% |
| Other amounts payable | 47/48 | €145,961 | €166,623 | +€20,662 | +14.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,654 | €1,905 | -€1,749 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,333 | €11,333 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€3,654 | -€1,905 | +€1,749 | +47.9% |
| Operating profit (loss) | 9901 | -€15,375 | -€13,239 | +€2,137 | +13.9% |
| Financial charges | 65/66B | €4,812 | €3,979 | -€833 | -17.3% |
| Recurring financial charges | 65 | €4,612 | €3,579 | -€1,033 | -22.4% |
| Non-recurring financial charges | 66B | €200 | €400 | +€200 | +100% |
| Profit (loss) for the period before taxes | 9903 | -€20,187 | -€17,217 | +€2,970 | +14.7% |
| Profit (loss) for the period | 9904 | -€20,187 | -€17,217 | +€2,970 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,187 | -€17,217 | +€2,970 | +14.7% |
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 20 October 2026 via checked.be.