BYOS: what changed
Two fiscal 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.
BYOS
Largest movements
- Tangible fixed assets -€3,595
down €3,595 (-5.7%), from €63,608 to €60,013
of which Land and buildings: -€2,835
- Receivables within one year +€1,500
up €1,500 (+300.0%), from €500 to €2,000
- Cash +€760
up €760 (+21.8%), from €3,481 to €4,241
mainly Depreciation (+€3,595) and Trade debts (+€2,487)
- Profit (loss) carried forward -€3,431
down €3,431 (-46.5%), from €7,371 to €3,941
- Trade debts +€2,487
up €2,487 (+92.3%), from €2,694 to €5,181
- Gross operating margin -€4,194
down €4,194 (-61.1%), from €6,866 to €2,672
- Depreciation -€783
down €783 (-17.9%), from €4,378 to €3,595
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 | €67,908 | €66,580 | -€1,328 | -2.0% |
| Fixed assets | 21/28 | €63,608 | €60,013 | -€3,595 | -5.7% |
| Tangible fixed assets | 22/27 | €63,608 | €60,013 | -€3,595 | -5.7% |
| Land and buildings | 22 | €62,088 | €59,253 | -€2,835 | -4.6% |
| Furniture and vehicles | 24 | €1,520 | €760 | -€760 | -50.0% |
| Current assets | 29/58 | €4,300 | €6,567 | +€2,267 | +52.7% |
| Amounts receivable within one year | 40/41 | €500 | €2,000 | +€1,500 | +300.0% |
| Trade receivables | 40 | €500 | €2,000 | +€1,500 | +300.0% |
| Cash at bank and in hand | 54/58 | €3,481 | €4,241 | +€760 | +21.8% |
| Deferred charges and accrued income | 490/1 | €320 | €326 | +€7 | +2.2% |
| Total equity and liabilities | 10/49 | €67,908 | €66,580 | -€1,328 | -2.0% |
| Equity | 10/15 | €37,371 | €33,941 | -€3,431 | -9.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,371 | €3,941 | -€3,431 | -46.5% |
| Amounts payable | 17/49 | €30,537 | €32,639 | +€2,102 | +6.9% |
| Amounts payable after more than one year | 17 | €12,000 | €12,000 | = | 0.0% |
| Other amounts payable | 178/9 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,905 | €13,392 | +€2,487 | +22.8% |
| Trade debts | 44 | €2,694 | €5,181 | +€2,487 | +92.3% |
| Suppliers | 440/4 | €2,694 | €5,181 | +€2,487 | +92.3% |
| Other amounts payable | 47/48 | €8,210 | €8,210 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,632 | €7,247 | -€385 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,378 | €3,595 | -€783 | -17.9% |
| Other operating charges | 640/8 | €2,434 | €2,456 | +€22 | +0.9% |
| Gross operating margin | 9900 | €6,866 | €2,672 | -€4,194 | -61.1% |
| Operating profit (loss) | 9901 | €54 | -€3,380 | -€3,434 | |
| Financial charges | 65/66B | €40 | €51 | +€11 | +27.3% |
| Recurring financial charges | 65 | €40 | €51 | +€11 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €14 | -€3,431 | -€3,445 | |
| Profit (loss) for the period | 9904 | €14 | -€3,431 | -€3,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €14 | -€3,431 | -€3,445 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.