BYNO: 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.
BYNO
Largest movements
- Receivables within one year +€262,872
up €262,872 (+52.5%), from €501,151 to €764,023
of which Trade receivables: +€227,832
- Tangible fixed assets -€68,745
down €68,745 (-35.5%), from €193,600 to €124,855
of which Leasing and similar rights: -€61,374
- Financial fixed assets -€52,263
down €52,263 (-98.4%), from €53,135 to €872
- Cash +€33,701
up €33,701 (+97.9%), from €34,420 to €68,121
mainly Trade debts (+€139,842) and Tax, wage and social debts (+€92,026)
- Trade debts +€139,842
up €139,842 (+7873.1%), from €1,776 to €141,618
- Tax, wage and social debts +€92,026
up €92,026 (+496.6%), from €18,532 to €110,558
- Debts after one year -€90,930
down €90,930 (-52.0%), from €175,022 to €84,092
- Profit (loss) carried forward +€45,673
up €45,673 (+10.0%), from €456,299 to €501,973
- Current portion of long-term debt -€11,047
down €11,047 (-9.9%), from €111,445 to €100,398
- Staff costs +€213,272
up €213,272 (+28.6%), from €746,928 to €960,199
- Write-downs -€134,622
no longer reported in 2025 (was €134,622)
- Other operating charges +€88,200
up €88,200 (+52.8%), from €167,125 to €255,325
- Gross operating margin -€33,051
down €33,051 (-2.3%), from €1.4m to €1.4m
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 | €783,686 | €959,250 | +€175,564 | +22.4% |
| Fixed assets | 21/28 | €246,735 | €125,727 | -€121,008 | -49.0% |
| Tangible fixed assets | 22/27 | €193,600 | €124,855 | -€68,745 | -35.5% |
| Furniture and vehicles | 24 | €37,093 | €30,405 | -€6,688 | -18.0% |
| Leasing and similar rights | 25 | €155,824 | €94,450 | -€61,374 | -39.4% |
| Other tangible fixed assets | 26 | €683 | - | -€683 | |
| Financial fixed assets | 28 | €53,135 | €872 | -€52,263 | -98.4% |
| Current assets | 29/58 | €536,950 | €833,523 | +€296,573 | +55.2% |
| Amounts receivable within one year | 40/41 | €501,151 | €764,023 | +€262,872 | +52.5% |
| Trade receivables | 40 | €443,287 | €671,119 | +€227,832 | +51.4% |
| Other amounts receivable | 41 | €57,864 | €92,904 | +€35,040 | +60.6% |
| Cash at bank and in hand | 54/58 | €34,420 | €68,121 | +€33,701 | +97.9% |
| Deferred charges and accrued income | 490/1 | €1,379 | €1,379 | = | 0.0% |
| Total equity and liabilities | 10/49 | €783,686 | €959,250 | +€175,564 | +22.4% |
| Equity | 10/15 | €476,910 | €522,584 | +€45,673 | +9.6% |
| Contributions | 10/11 | €20,611 | €20,611 | = | 0.0% |
| Contributions outside capital | 11 | €20,611 | €20,611 | = | 0.0% |
| Other | 1109/19 | €20,611 | €20,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | €456,299 | €501,973 | +€45,673 | +10.0% |
| Amounts payable | 17/49 | €306,775 | €436,666 | +€129,891 | +42.3% |
| Amounts payable after more than one year | 17 | €175,022 | €84,092 | -€90,930 | -52.0% |
| Financial debts | 170/4 | €175,022 | €84,092 | -€90,930 | -52.0% |
| Amounts payable within one year | 42/48 | €131,753 | €352,574 | +€220,821 | +167.6% |
| Current portion of amounts payable after more than one year | 42 | €111,445 | €100,398 | -€11,047 | -9.9% |
| Trade debts | 44 | €1,776 | €141,618 | +€139,842 | +7873.1% |
| Suppliers | 440/4 | €1,776 | €141,618 | +€139,842 | +7873.1% |
| Taxes, remuneration and social security | 45 | €18,532 | €110,558 | +€92,026 | +496.6% |
| Taxes | 450/3 | €18,532 | €110,558 | +€92,026 | +496.6% |
| Remuneration, social security and pensions | 62 | €746,928 | €960,199 | +€213,272 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,154 | €71,178 | +€7,024 | +10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €134,622 | - | -€134,622 | |
| Other operating charges | 640/8 | €167,125 | €255,325 | +€88,200 | +52.8% |
| Non-recurring operating charges | 66A | €201,185 | - | -€201,185 | |
| Gross operating margin | 9900 | €1,430,710 | €1,397,659 | -€33,051 | -2.3% |
| Operating profit (loss) | 9901 | €116,696 | €110,957 | -€5,739 | -4.9% |
| Financial income | 75/76B | €31 | €0 | -€31 | -99.7% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -99.7% |
| Financial charges | 65/66B | €11,466 | €19,508 | +€8,042 | +70.1% |
| Recurring financial charges | 65 | €11,466 | €19,508 | +€8,042 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €105,261 | €91,449 | -€13,812 | -13.1% |
| Income taxes | 67/77 | €48,434 | €45,775 | -€2,659 | -5.5% |
| Profit (loss) for the period | 9904 | €56,827 | €45,673 | -€11,153 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,827 | €45,673 | -€11,153 | -19.6% |
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 12 October 2026 via checked.be.