BYPOPCORN: 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.
BYPOPCORN
Largest movements
- Tangible fixed assets -€7,052
down €7,052 (-25.6%), from €27,552 to €20,501
of which Furniture and vehicles: -€6,285
- Cash +€6,309
up €6,309 (+36.1%), from €17,471 to €23,780
mainly Net result for the year (+€8,599) and Depreciation (+€7,052)
- Receivables within one year -€1,141
down €1,141 (-8.8%), from €12,907 to €11,766
of which Other amounts receivable: -€1,725
- Reserves +€8,599
up €8,599 (+44.5%), from €19,310 to €27,909
- Tax, wage and social debts -€6,050
down €6,050 (-38.7%), from €15,642 to €9,592
- Debts after one year -€4,123
no longer reported in 2025 (was €4,123)
- Current portion of long-term debt -€2,561
down €2,561 (-38.3%), from €6,683 to €4,123
- Trade debts +€2,249
up €2,249 (+54.7%), from €4,111 to €6,360
- Gross operating margin -€12,594
down €12,594 (-35.2%), from €35,761 to €23,166
- Taxes -€5,056
down €5,056 (-45.9%), from €11,006 to €5,950
- Other operating charges -€2,625
down €2,625 (-63.3%), from €4,145 to €1,519
- Financial income +€1,000
new in 2025: €1,000
of which Financial income: +€1,000
- Financial charges -€399
down €399 (-27.6%), from €1,445 to €1,046
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 | €57,929 | €56,046 | -€1,883 | -3.3% |
| Fixed assets | 21/28 | €27,552 | €20,501 | -€7,052 | -25.6% |
| Tangible fixed assets | 22/27 | €27,552 | €20,501 | -€7,052 | -25.6% |
| Furniture and vehicles | 24 | €20,435 | €14,150 | -€6,285 | -30.8% |
| Other tangible fixed assets | 26 | €7,117 | €6,351 | -€767 | -10.8% |
| Current assets | 29/58 | €30,377 | €35,546 | +€5,169 | +17.0% |
| Amounts receivable within one year | 40/41 | €12,907 | €11,766 | -€1,141 | -8.8% |
| Trade receivables | 40 | €11,176 | €11,761 | +€585 | +5.2% |
| Other amounts receivable | 41 | €1,730 | €5 | -€1,725 | -99.7% |
| Cash at bank and in hand | 54/58 | €17,471 | €23,780 | +€6,309 | +36.1% |
| Total equity and liabilities | 10/49 | €57,929 | €56,046 | -€1,883 | -3.3% |
| Equity | 10/15 | €27,370 | €35,969 | +€8,599 | +31.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €19,310 | €27,909 | +€8,599 | +44.5% |
| Distributable reserves | 133 | €19,310 | €27,909 | +€8,599 | +44.5% |
| Amounts payable | 17/49 | €30,559 | €20,077 | -€10,482 | -34.3% |
| Amounts payable after more than one year | 17 | €4,123 | - | -€4,123 | |
| Financial debts | 170/4 | €4,123 | - | -€4,123 | |
| Amounts payable within one year | 42/48 | €26,437 | €20,077 | -€6,360 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €6,683 | €4,123 | -€2,561 | -38.3% |
| Trade debts | 44 | €4,111 | €6,360 | +€2,249 | +54.7% |
| Suppliers | 440/4 | €4,111 | €6,360 | +€2,249 | +54.7% |
| Taxes, remuneration and social security | 45 | €15,642 | €9,592 | -€6,050 | -38.7% |
| Taxes | 450/3 | €15,642 | €9,592 | -€6,050 | -38.7% |
| Other amounts payable | 47/48 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,141 | €7,052 | -€89 | -1.2% |
| Other operating charges | 640/8 | €4,145 | €1,519 | -€2,625 | -63.3% |
| Gross operating margin | 9900 | €35,761 | €23,166 | -€12,594 | -35.2% |
| Operating profit (loss) | 9901 | €24,475 | €14,595 | -€9,880 | -40.4% |
| Financial income | 75/76B | - | €1,000 | +€1,000 | |
| Recurring financial income | 75 | - | €1,000 | +€1,000 | |
| Non-recurring financial income | 76B | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €1,445 | €1,046 | -€399 | -27.6% |
| Recurring financial charges | 65 | €1,445 | €1,046 | -€399 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €23,030 | €14,549 | -€8,481 | -36.8% |
| Income taxes | 67/77 | €11,006 | €5,950 | -€5,056 | -45.9% |
| Profit (loss) for the period | 9904 | €12,025 | €8,599 | -€3,425 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,025 | €8,599 | -€3,425 | -28.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.