ByondFiles: 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.
ByondFiles
Largest movements
- Receivables within one year -€6,119
down €6,119 (-35.8%), from €17,092 to €10,973
of which Trade receivables: -€6,119
- Tangible fixed assets -€6,003
down €6,003 (-48.4%), from €12,393 to €6,390
of which Furniture and vehicles: -€5,878
- Cash +€2,987
up €2,987 (+25.2%), from €11,854 to €14,841
mainly Other debts (+€109,331) and Depreciation (+€7,243)
- Deferred charges and accrued income -€1,742
down €1,742 (-47.0%), from €3,704 to €1,963
- Other debts +€109,331
up €109,331 (+24.8%), from €440,000 to €549,331
- Profit (loss) carried forward -€93,646
down €93,646 (-7.1%), from -€1.3m to -€1.4m
- Accrued charges and deferred income -€25,734
down €25,734 (-100.0%), from €25,734 to €0
- Trade debts -€3,702
down €3,702 (-18.2%), from €20,285 to €16,583
- Tax, wage and social debts +€2,874
up €2,874 (+6.0%), from €47,762 to €50,637
of which Taxes: +€2,554
- Gross operating margin +€56,922
up €56,922 (+90.8%), from €62,689 to €119,612
- Financial charges -€21,627
down €21,627, from €476 to -€21,150
- Staff costs -€12,384
down €12,384 (-5.2%), from €238,162 to €225,778
- Depreciation +€2,541
up €2,541 (+54.0%), from €4,702 to €7,243
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 | €45,044 | €34,168 | -€10,876 | -24.1% |
| Fixed assets | 21/28 | €12,393 | €6,390 | -€6,003 | -48.4% |
| Tangible fixed assets | 22/27 | €12,393 | €6,390 | -€6,003 | -48.4% |
| Plant, machinery and equipment | 23 | €234 | €109 | -€125 | -53.4% |
| Furniture and vehicles | 24 | €12,159 | €6,281 | -€5,878 | -48.3% |
| Current assets | 29/58 | €32,651 | €27,778 | -€4,873 | -14.9% |
| Amounts receivable within one year | 40/41 | €17,092 | €10,973 | -€6,119 | -35.8% |
| Trade receivables | 40 | €17,092 | €10,973 | -€6,119 | -35.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,854 | €14,841 | +€2,987 | +25.2% |
| Deferred charges and accrued income | 490/1 | €3,704 | €1,963 | -€1,742 | -47.0% |
| Total equity and liabilities | 10/49 | €45,044 | €34,168 | -€10,876 | -24.1% |
| Equity | 10/15 | -€515,738 | -€609,383 | -€93,646 | -18.2% |
| Contributions | 10/11 | €811,500 | €811,500 | = | 0.0% |
| Capital | 10 | €811,500 | €811,500 | = | 0.0% |
| Issued capital | 100 | €811,500 | €811,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,327,238 | -€1,420,883 | -€93,646 | -7.1% |
| Amounts payable | 17/49 | €560,782 | €643,551 | +€82,769 | +14.8% |
| Amounts payable within one year | 42/48 | €535,048 | €643,551 | +€108,503 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €27,000 | €27,000 | = | 0.0% |
| Trade debts | 44 | €20,285 | €16,583 | -€3,702 | -18.2% |
| Suppliers | 440/4 | €20,285 | €16,583 | -€3,702 | -18.2% |
| Taxes, remuneration and social security | 45 | €47,762 | €50,637 | +€2,874 | +6.0% |
| Taxes | 450/3 | €5,985 | €8,539 | +€2,554 | +42.7% |
| Remuneration and social security | 454/9 | €41,777 | €42,098 | +€320 | +0.8% |
| Other amounts payable | 47/48 | €440,000 | €549,331 | +€109,331 | +24.8% |
| Accrued charges and deferred income | 492/3 | €25,734 | €0 | -€25,734 | -100.0% |
| Non-recurring operating income | 76A | - | €7,847 | +€7,847 | |
| Remuneration, social security and pensions | 62 | €238,162 | €225,778 | -€12,384 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,702 | €7,243 | +€2,541 | +54.0% |
| Other operating charges | 640/8 | €1,051 | €950 | -€101 | -9.6% |
| Gross operating margin | 9900 | €62,689 | €119,612 | +€56,922 | +90.8% |
| Operating profit (loss) | 9901 | -€181,225 | -€114,358 | +€66,867 | +36.9% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €476 | -€21,150 | -€21,627 | |
| Recurring financial charges | 65 | €476 | -€21,150 | -€21,627 | |
| Profit (loss) for the period before taxes | 9903 | -€181,702 | -€93,208 | +€88,494 | +48.7% |
| Income taxes | 67/77 | €422 | €438 | +€15 | +3.6% |
| Profit (loss) for the period | 9904 | -€182,124 | -€93,646 | +€88,479 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€182,124 | -€93,646 | +€88,479 | +48.6% |
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.