BYO: 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.
BYO
Largest movements
- Tangible fixed assets -€25,277
down €25,277 (-5.0%), from €500,838 to €475,561
of which Land and buildings: -€17,663
- Current investments -€23,016
down €23,016 (-78.2%), from €29,438 to €6,422
- Trade debts -€38,650
down €38,650 (-61.8%), from €62,565 to €23,915
- Profit (loss) carried forward -€32,589
down €32,589 (-16.6%), from €195,978 to €163,389
- Tax, wage and social debts +€24,628
new in 2025: €24,628
- Other debts +€8,626
up €8,626 (+17.5%), from €49,317 to €57,943
- Reserves -€7,022
down €7,022 (-6.5%), from €108,291 to €101,269
of which Tax-exempt reserves: -€7,022
- Gross operating margin -€124,898
down €124,898 (-71.7%), from €174,174 to €49,275
- Taxes +€64,460
new in 2025: €64,460
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €606,695 | €558,071 | -€48,624 | -8.0% |
| Fixed assets | 21/28 | €500,838 | €475,561 | -€25,277 | -5.0% |
| Tangible fixed assets | 22/27 | €500,838 | €475,561 | -€25,277 | -5.0% |
| Land and buildings | 22 | €419,579 | €401,916 | -€17,663 | -4.2% |
| Plant, machinery and equipment | 23 | €81,260 | €73,645 | -€7,615 | -9.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €105,857 | €82,510 | -€23,347 | -22.1% |
| Amounts receivable within one year | 40/41 | €76,419 | €76,088 | -€331 | -0.4% |
| Trade receivables | 40 | €76,230 | €61,569 | -€14,661 | -19.2% |
| Other amounts receivable | 41 | €189 | €14,519 | +€14,330 | +7,582% |
| Current investments | 50/53 | €29,438 | €6,422 | -€23,016 | -78.2% |
| Total equity and liabilities | 10/49 | €606,695 | €558,071 | -€48,624 | -8.0% |
| Equity | 10/15 | €427,468 | €387,858 | -€39,611 | -9.3% |
| Contributions | 10/11 | €123,200 | €123,200 | = | 0.0% |
| Capital | 10 | €123,200 | €123,200 | = | 0.0% |
| Issued capital | 100 | €123,200 | €123,200 | = | 0.0% |
| Reserves | 13 | €108,291 | €101,269 | -€7,022 | -6.5% |
| Non-distributable reserves | 130/1 | €1,230 | €1,230 | = | 0.0% |
| Legal reserve | 130 | €1,230 | €1,230 | = | 0.0% |
| Tax-exempt reserves | 132 | €107,060 | €100,038 | -€7,022 | -6.6% |
| Profit (loss) carried forward | 14 | €195,978 | €163,389 | -€32,589 | -16.6% |
| Provisions and deferred taxes | 16 | €67,345 | €63,727 | -€3,617 | -5.4% |
| Deferred taxes | 168 | €67,345 | €63,727 | -€3,617 | -5.4% |
| Amounts payable | 17/49 | €111,882 | €106,486 | -€5,396 | -4.8% |
| Amounts payable within one year | 42/48 | €111,882 | €106,486 | -€5,396 | -4.8% |
| Trade debts | 44 | €62,565 | €23,915 | -€38,650 | -61.8% |
| Suppliers | 440/4 | €62,565 | €23,915 | -€38,650 | -61.8% |
| Taxes, remuneration and social security | 45 | - | €24,628 | +€24,628 | |
| Taxes | 450/3 | - | €24,628 | +€24,628 | |
| Other amounts payable | 47/48 | €49,317 | €57,943 | +€8,626 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,277 | €25,277 | = | 0.0% |
| Other operating charges | 640/8 | €1,647 | €1,714 | +€67 | +4.1% |
| Gross operating margin | 9900 | €174,174 | €49,275 | -€124,898 | -71.7% |
| Operating profit (loss) | 9901 | €147,250 | €22,284 | -€124,965 | -84.9% |
| Financial charges | 65/66B | €742 | €1,053 | +€311 | +41.9% |
| Recurring financial charges | 65 | €742 | €1,053 | +€311 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €146,508 | €21,232 | -€125,276 | -85.5% |
| Transfer from deferred taxes | 780 | €3,617 | €3,617 | = | 0.0% |
| Income taxes | 67/77 | - | €64,460 | +€64,460 | |
| Profit (loss) for the period | 9904 | €150,125 | -€39,611 | -€189,736 | |
| Transfer from tax-exempt reserves | 789 | €7,022 | €7,022 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €157,147 | -€32,589 | -€189,736 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.