BYPASTEL: what changed
What changed
BYPASTEL
filed annual accounts (NBB)
Net result for the year
€4,550
2024 · €18,059-€13,509
Equity
€421,575
2024 · €461,362-€39,787
Cash
€4,483
2024 · €3,847+€636
Balance sheet total
€474,120
2024 · €511,557-€37,437
Largest movements
Assets
- Receivables within one year -€25,637
down €25,637 (-10.7%), from €239,314 to €213,677
- Tangible fixed assets -€11,821
down €11,821 (-4.4%), from €267,510 to €255,690
Equity and liabilities
- Reserves -€39,787
down €39,787 (-58.0%), from €68,593 to €28,807
of which Distributable reserves: -€39,787
- Other debts +€11,188
up €11,188 (+33.8%), from €33,149 to €44,337
Income statement
- Gross operating margin -€20,927
down €20,927 (-43.3%), from €48,348 to €27,422
- Taxes -€5,056
down €5,056 (-60.0%), from €8,428 to €3,372
- Depreciation -€2,471
down €2,471 (-17.3%), from €14,292 to €11,821
- Other operating charges +€1,567
up €1,567 (+18.4%), from €8,535 to €10,102
- Financial income +€1,064
up €1,064 (+61.4%), from €1,734 to €2,798
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.
Result 2024
€18,059
Gross operating margin
-€20,927
Depreciation
+€2,471
Other operating charges
-€1,567
Financial income
+€1,064
Financial charges
+€393
Taxes
+€5,056
Result 2025
€4,550
raises the resultlowers the result
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.
From operations
+€51,829
Investment
€0
Financing
-€51,193
Cash 2024
€3,847
From operations (derived)
+€51,829
Net result for the year
+€4,550
Depreciation
+€11,821
Receivables within one year
+€25,637
Deferred charges and accrued income
+€615
Trade debts
-€2,631
Tax, wage and social debts
-€2,851
Other debts
+€11,188
Accrued charges and deferred income
+€3,500
Financing
-€51,193
Debts after one year
-€2,687
Current portion of long-term debt
-€4,169
Contributions, distributions and other
-€44,337
Cash 2025
€4,483
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €511,557 | €474,120 | -€37,437 | -7.3% |
| Fixed assets | 21/28 | €267,510 | €255,690 | -€11,821 | -4.4% |
| Tangible fixed assets | 22/27 | €267,510 | €255,690 | -€11,821 | -4.4% |
| Land and buildings | 22 | €267,510 | €255,690 | -€11,821 | -4.4% |
| Current assets | 29/58 | €244,047 | €218,430 | -€25,616 | -10.5% |
| Amounts receivable within one year | 40/41 | €239,314 | €213,677 | -€25,637 | -10.7% |
| Other amounts receivable | 41 | €239,314 | €213,677 | -€25,637 | -10.7% |
| Cash at bank and in hand | 54/58 | €3,847 | €4,483 | +€636 | +16.5% |
| Deferred charges and accrued income | 490/1 | €885 | €270 | -€615 | -69.5% |
| Total equity and liabilities | 10/49 | €511,557 | €474,120 | -€37,437 | -7.3% |
| Equity | 10/15 | €461,362 | €421,575 | -€39,787 | -8.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €68,593 | €28,807 | -€39,787 | -58.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €62,396 | €22,609 | -€39,787 | -63.8% |
| Profit (loss) carried forward | 14 | €330,795 | €330,795 | = | 0.0% |
| Amounts payable | 17/49 | €50,195 | €52,545 | +€2,350 | +4.7% |
| Amounts payable after more than one year | 17 | €2,687 | - | -€2,687 | |
| Financial debts | 170/4 | €2,687 | - | -€2,687 | |
| Amounts payable within one year | 42/48 | €47,507 | €49,045 | +€1,537 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €6,856 | €2,687 | -€4,169 | -60.8% |
| Trade debts | 44 | €4,196 | €1,565 | -€2,631 | -62.7% |
| Suppliers | 440/4 | €4,196 | €1,565 | -€2,631 | -62.7% |
| Taxes, remuneration and social security | 45 | €3,306 | €455 | -€2,851 | -86.2% |
| Taxes | 450/3 | €3,306 | €455 | -€2,851 | -86.2% |
| Other amounts payable | 47/48 | €33,149 | €44,337 | +€11,188 | +33.8% |
| Accrued charges and deferred income | 492/3 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,292 | €11,821 | -€2,471 | -17.3% |
| Other operating charges | 640/8 | €8,535 | €10,102 | +€1,567 | +18.4% |
| Gross operating margin | 9900 | €48,348 | €27,422 | -€20,927 | -43.3% |
| Operating profit (loss) | 9901 | €25,522 | €5,499 | -€20,022 | -78.5% |
| Financial income | 75/76B | €1,734 | €2,798 | +€1,064 | +61.4% |
| Recurring financial income | 75 | €1,734 | €2,798 | +€1,064 | +61.4% |
| Financial charges | 65/66B | €769 | €376 | -€393 | -51.1% |
| Recurring financial charges | 65 | €769 | €376 | -€393 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €26,486 | €7,922 | -€18,565 | -70.1% |
| Income taxes | 67/77 | €8,428 | €3,372 | -€5,056 | -60.0% |
| Profit (loss) for the period | 9904 | €18,059 | €4,550 | -€13,509 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,059 | €4,550 | -€13,509 | -74.8% |
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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 2 November 2026 via checked.be.