BYR-Technics: 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-Technics
Largest movements
- Cash +€6,004
up €6,004 (+1,405%), from €427 to €6,432
mainly Net result for the year (+€8,548) and Tax, wage and social debts (+€7,105)
- Tangible fixed assets -€2,649
down €2,649 (-35.2%), from €7,521 to €4,872
- Deferred charges and accrued income +€424
up €424 (+30.9%), from €1,369 to €1,793
- Profit (loss) carried forward +€8,548
up €8,548 (+69.6%), from -€12,288 to -€3,740
- Trade debts -€7,577
down €7,577 (-51.8%), from €14,617 to €7,040
- Tax, wage and social debts +€7,105
up €7,105 (+470%), from €1,511 to €8,616
of which Remuneration and social security: +€4,246
- Other debts -€3,821
down €3,821 (-21.4%), from €17,839 to €14,018
- Accrued charges and deferred income -€442
no longer reported in 2025 (was €442)
- Gross operating margin +€22,653
up €22,653, from -€3,065 to €19,588
- Taxes +€3,591
up €3,591 (+878%), from €409 to €3,999
- Financial charges -€2,518
down €2,518 (-55.9%), from €4,502 to €1,983
- Other operating charges -€781
down €781 (-37.3%), from €2,097 to €1,315
- Depreciation -€221
down €221 (-10.0%), from €2,216 to €1,994
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 | €25,315 | €29,128 | +€3,813 | +15.1% |
| Fixed assets | 21/28 | €7,521 | €4,872 | -€2,649 | -35.2% |
| Tangible fixed assets | 22/27 | €7,521 | €4,872 | -€2,649 | -35.2% |
| Furniture and vehicles | 24 | €7,521 | €4,872 | -€2,649 | -35.2% |
| Current assets | 29/58 | €17,794 | €24,256 | +€6,462 | +36.3% |
| Amounts receivable within one year | 40/41 | €15,997 | €16,031 | +€34 | +0.2% |
| Trade receivables | 40 | €15,102 | €14,677 | -€425 | -2.8% |
| Other amounts receivable | 41 | €895 | €1,354 | +€459 | +51.3% |
| Cash at bank and in hand | 54/58 | €427 | €6,432 | +€6,004 | +1,405% |
| Deferred charges and accrued income | 490/1 | €1,369 | €1,793 | +€424 | +30.9% |
| Total equity and liabilities | 10/49 | €25,315 | €29,128 | +€3,813 | +15.1% |
| Equity | 10/15 | -€9,095 | -€546 | +€8,548 | +94.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,193 | €1,193 | = | 0.0% |
| Distributable reserves | 133 | €1,193 | €1,193 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,288 | -€3,740 | +€8,548 | +69.6% |
| Amounts payable | 17/49 | €34,410 | €29,675 | -€4,735 | -13.8% |
| Amounts payable within one year | 42/48 | €33,968 | €29,675 | -€4,293 | -12.6% |
| Trade debts | 44 | €14,617 | €7,040 | -€7,577 | -51.8% |
| Suppliers | 440/4 | €14,617 | €7,040 | -€7,577 | -51.8% |
| Taxes, remuneration and social security | 45 | €1,511 | €8,616 | +€7,105 | +470% |
| Taxes | 450/3 | €1,511 | €4,370 | +€2,859 | +189% |
| Remuneration and social security | 454/9 | - | €4,246 | +€4,246 | |
| Other amounts payable | 47/48 | €17,839 | €14,018 | -€3,821 | -21.4% |
| Accrued charges and deferred income | 492/3 | €442 | - | -€442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,216 | €1,994 | -€221 | -10.0% |
| Other operating charges | 640/8 | €2,097 | €1,315 | -€781 | -37.3% |
| Non-recurring operating charges | 66A | - | €1,747 | +€1,747 | |
| Gross operating margin | 9900 | -€3,065 | €19,588 | +€22,653 | |
| Operating profit (loss) | 9901 | -€7,378 | €14,531 | +€21,909 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,502 | €1,983 | -€2,518 | -55.9% |
| Recurring financial charges | 65 | €4,502 | €1,983 | -€2,518 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,879 | €12,548 | +€24,427 | |
| Income taxes | 67/77 | €409 | €3,999 | +€3,591 | +878% |
| Profit (loss) for the period | 9904 | -€12,288 | €8,548 | +€20,836 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,288 | €8,548 | +€20,836 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.