BYRMA: 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.
BYRMA
Largest movements
- Cash -€109,121
down €109,121 (-44.5%), from €245,140 to €136,019
mainly Contributions, distributions and other (-€120,459) and Current investments (-€2,405)
- Reserves -€119,618
down €119,618 (-26.2%), from €456,838 to €337,221
of which Distributable reserves: -€119,618
- Profit (loss) carried forward +€9,752
up €9,752, from -€9,752 to €0
- Gross operating margin -€4,835
down €4,835 (-27.3%), from €17,685 to €12,851
- Taxes +€3,358
up €3,358 (+848%), from €396 to €3,754
- Financial income +€1,143
up €1,143 (+28.7%), from €3,978 to €5,120
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 | €462,428 | €353,221 | -€109,207 | -23.6% |
| Fixed assets | 21/28 | €14,392 | €14,186 | -€206 | -1.4% |
| Tangible fixed assets | 22/27 | €14,392 | €14,186 | -€206 | -1.4% |
| Plant, machinery and equipment | 23 | €3,542 | €1,947 | -€1,594 | -45.0% |
| Furniture and vehicles | 24 | - | €1,388 | +€1,388 | |
| Other tangible fixed assets | 26 | €10,850 | €10,850 | = | 0.0% |
| Current assets | 29/58 | €448,036 | €339,035 | -€109,001 | -24.3% |
| Amounts receivable within one year | 40/41 | €6,445 | €4,996 | -€1,450 | -22.5% |
| Trade receivables | 40 | €5,974 | €4,937 | -€1,037 | -17.4% |
| Other amounts receivable | 41 | €471 | €59 | -€412 | -87.5% |
| Current investments | 50/53 | €193,288 | €195,693 | +€2,405 | +1.2% |
| Cash at bank and in hand | 54/58 | €245,140 | €136,019 | -€109,121 | -44.5% |
| Deferred charges and accrued income | 490/1 | €3,163 | €2,327 | -€836 | -26.4% |
| Total equity and liabilities | 10/49 | €462,428 | €353,221 | -€109,207 | -23.6% |
| Equity | 10/15 | €453,287 | €343,421 | -€109,866 | -24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €456,838 | €337,221 | -€119,618 | -26.2% |
| Non-distributable reserves | 130/1 | €20,619 | €20,619 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,619 | €20,619 | = | 0.0% |
| Distributable reserves | 133 | €436,220 | €316,602 | -€119,618 | -27.4% |
| Profit (loss) carried forward | 14 | -€9,752 | €0 | +€9,752 | |
| Amounts payable | 17/49 | €9,141 | €9,800 | +€659 | +7.2% |
| Amounts payable within one year | 42/48 | €8,663 | €9,348 | +€685 | +7.9% |
| Trade debts | 44 | €304 | €85 | -€219 | -72.0% |
| Suppliers | 440/4 | €304 | €85 | -€219 | -72.0% |
| Taxes, remuneration and social security | 45 | €2,178 | €2,910 | +€732 | +33.6% |
| Taxes | 450/3 | €2,178 | €2,910 | +€732 | +33.6% |
| Other amounts payable | 47/48 | €6,180 | €6,353 | +€172 | +2.8% |
| Accrued charges and deferred income | 492/3 | €478 | €452 | -€26 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,594 | €1,635 | +€40 | +2.5% |
| Other operating charges | 640/8 | €1,392 | €1,414 | +€22 | +1.6% |
| Gross operating margin | 9900 | €17,685 | €12,851 | -€4,835 | -27.3% |
| Operating profit (loss) | 9901 | €14,699 | €9,802 | -€4,897 | -33.3% |
| Financial income | 75/76B | €3,978 | €5,120 | +€1,143 | +28.7% |
| Recurring financial income | 75 | €3,978 | €5,120 | +€1,143 | +28.7% |
| Financial charges | 65/66B | €546 | €575 | +€30 | +5.4% |
| Recurring financial charges | 65 | €546 | €575 | +€30 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €18,131 | €14,348 | -€3,783 | -20.9% |
| Income taxes | 67/77 | €396 | €3,754 | +€3,358 | +848% |
| Profit (loss) for the period | 9904 | €17,735 | €10,594 | -€7,141 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,735 | €10,594 | -€7,141 | -40.3% |
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 18 October 2026 via checked.be.