BYR GAMES: 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.
BYR GAMES
Largest movements
- Receivables within one year +€3,905
up €3,905 (+882%), from €443 to €4,347
of which Trade receivables: +€4,133
- Stocks and contracts -€3,745
down €3,745 (-7.6%), from €49,042 to €45,297
- Cash -€626
down €626 (-26.1%), from €2,394 to €1,768
mainly Debts after one year (-€12,739) and Receivables within one year (-€3,905)
- Debts after one year -€12,739
down €12,739 (-58.9%), from €21,632 to €8,893
- Profit (loss) carried forward +€8,390
up €8,390 (+170%), from €4,925 to €13,316
- Tax, wage and social debts +€2,927
up €2,927 (+1,088%), from €269 to €3,196
- Current portion of long-term debt +€686
up €686 (+5.7%), from €12,052 to €12,739
- Gross operating margin +€8,638
up €8,638 (+174%), from €4,969 to €13,607
- Taxes +€2,864
up €2,864 (+1,065%), from €269 to €3,133
- Financial charges -€661
down €661 (-28.2%), from €2,344 to €1,684
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.
Derived cash bridge
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 | €51,878 | €51,413 | -€466 | -0.9% |
| Current assets | 29/58 | €51,878 | €51,413 | -€466 | -0.9% |
| Stocks and contracts in progress | 3 | €49,042 | €45,297 | -€3,745 | -7.6% |
| Stocks | 30/36 | €49,042 | €45,297 | -€3,745 | -7.6% |
| Amounts receivable within one year | 40/41 | €443 | €4,347 | +€3,905 | +882% |
| Trade receivables | 40 | €214 | €4,347 | +€4,133 | +1,930% |
| Other amounts receivable | 41 | €228 | €0 | -€228 | -100% |
| Cash at bank and in hand | 54/58 | €2,394 | €1,768 | -€626 | -26.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €51,878 | €51,413 | -€466 | -0.9% |
| Equity | 10/15 | €17,925 | €26,316 | +€8,390 | +46.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,925 | €13,316 | +€8,390 | +170% |
| Amounts payable | 17/49 | €33,953 | €25,097 | -€8,856 | -26.1% |
| Amounts payable after more than one year | 17 | €21,632 | €8,893 | -€12,739 | -58.9% |
| Financial debts | 170/4 | €21,632 | €8,893 | -€12,739 | -58.9% |
| Amounts payable within one year | 42/48 | €12,321 | €16,204 | +€3,882 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €12,052 | €12,739 | +€686 | +5.7% |
| Trade debts | 44 | - | €269 | +€269 | |
| Suppliers | 440/4 | - | €269 | +€269 | |
| Taxes, remuneration and social security | 45 | €269 | €3,196 | +€2,927 | +1,088% |
| Taxes | 450/3 | €269 | €3,196 | +€2,927 | +1,088% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,969 | €13,607 | +€8,638 | +174% |
| Operating profit (loss) | 9901 | €4,582 | €13,207 | +€8,625 | +188% |
| Financial charges | 65/66B | €2,344 | €1,684 | -€661 | -28.2% |
| Recurring financial charges | 65 | €2,344 | €1,684 | -€661 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €2,237 | €11,524 | +€9,286 | +415% |
| Income taxes | 67/77 | €269 | €3,133 | +€2,864 | +1,065% |
| Profit (loss) for the period | 9904 | €1,968 | €8,390 | +€6,422 | +326% |
| Profit (loss) for the period to be appropriated | 9905 | €1,968 | €8,390 | +€6,422 | +326% |
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 29 October 2026 via checked.be.