BYON: what changed
BYON
Largest movements
- Tangible fixed assets +€34,338
up €34,338 (+1,431%), from €2,399 to €36,737
- Cash +€15,355
up €15,355 (+15.2%), from €101,254 to €116,609
mainly Net result for the year (+€43,280) and Tax, wage and social debts (+€20,166)
- Receivables within one year +€1,953
up €1,953 (+13.1%), from €14,919 to €16,872
of which Other amounts receivable: +€10,872
- Reserves +€30,976
up €30,976 (+83.4%), from €37,151 to €68,127
of which Distributable reserves: +€30,976
- Tax, wage and social debts +€20,166
up €20,166 (+198%), from €10,177 to €30,343
- Other debts +€4,127
up €4,127 (+122%), from €3,383 to €7,510
- Trade debts -€3,467
down €3,467 (-69.0%), from €5,021 to €1,554
- Gross operating margin +€40,417
up €40,417 (+164%), from €24,661 to €65,079
- Turnover +€38,377
up €38,377 (+34.2%), from €112,070 to €150,447
- Taxes +€11,195
up €11,195 (+206%), from €5,442 to €16,637
- Depreciation +€4,804
up €4,804 (+537%), from €895 to €5,699
- Purchases and services -€2,040
down €2,040 (-2.3%), from €87,408 to €85,368
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,032 | €177,834 | +€51,802 | +41.1% |
| Fixed assets | 21/28 | €2,399 | €36,737 | +€34,338 | +1,431% |
| Tangible fixed assets | 22/27 | €2,399 | €36,737 | +€34,338 | +1,431% |
| Furniture and vehicles | 24 | €2,399 | €36,737 | +€34,338 | +1,431% |
| Current assets | 29/58 | €123,633 | €141,097 | +€17,464 | +14.1% |
| Stocks and contracts in progress | 3 | €7,460 | €7,616 | +€156 | +2.1% |
| Stocks | 30/36 | €7,460 | €7,616 | +€156 | +2.1% |
| Amounts receivable within one year | 40/41 | €14,919 | €16,872 | +€1,953 | +13.1% |
| Trade receivables | 40 | €8,919 | - | -€8,919 | |
| Other amounts receivable | 41 | €6,000 | €16,872 | +€10,872 | +181% |
| Cash at bank and in hand | 54/58 | €101,254 | €116,609 | +€15,355 | +15.2% |
| Total equity and liabilities | 10/49 | €126,032 | €177,834 | +€51,802 | +41.1% |
| Equity | 10/15 | €107,451 | €138,427 | +€30,976 | +28.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,151 | €68,127 | +€30,976 | +83.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,291 | €66,267 | +€30,976 | +87.8% |
| Profit (loss) carried forward | 14 | €64,100 | €64,100 | = | 0.0% |
| Amounts payable | 17/49 | €18,581 | €39,407 | +€20,826 | +112% |
| Amounts payable within one year | 42/48 | €18,581 | €39,407 | +€20,826 | +112% |
| Trade debts | 44 | €5,021 | €1,554 | -€3,467 | -69.0% |
| Suppliers | 440/4 | €5,021 | €1,554 | -€3,467 | -69.0% |
| Taxes, remuneration and social security | 45 | €10,177 | €30,343 | +€20,166 | +198% |
| Taxes | 450/3 | €10,177 | €30,343 | +€20,166 | +198% |
| Other amounts payable | 47/48 | €3,383 | €7,510 | +€4,127 | +122% |
| Turnover | 70 | €112,070 | €150,447 | +€38,377 | +34.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,408 | €85,368 | -€2,040 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €895 | €5,699 | +€4,804 | +537% |
| Other operating charges | 640/8 | €1,293 | €354 | -€939 | -72.6% |
| Gross operating margin | 9900 | €24,661 | €65,079 | +€40,417 | +164% |
| Operating profit (loss) | 9901 | €22,474 | €59,025 | +€36,551 | +163% |
| Financial income | 75/76B | - | €1,241 | +€1,241 | |
| Recurring financial income | 75 | - | €1,241 | +€1,241 | |
| Financial charges | 65/66B | €161 | €349 | +€188 | +117% |
| Recurring financial charges | 65 | €161 | €349 | +€188 | +117% |
| Profit (loss) for the period before taxes | 9903 | €22,313 | €59,917 | +€37,604 | +169% |
| Income taxes | 67/77 | €5,442 | €16,637 | +€11,195 | +206% |
| Profit (loss) for the period | 9904 | €16,870 | €43,280 | +€26,409 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €16,870 | €43,280 | +€26,409 | +157% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.