BYRO: 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.
BYRO
Largest movements
- Current investments +€115,049
new in 2025: €115,049
- Cash -€10,876
down €10,876 (-35.2%), from €30,920 to €20,044
mainly Current investments (-€115,049) and Receivables within one year (-€4,192)
- Receivables within one year +€4,192
up €4,192 (+41.3%), from €10,154 to €14,345
of which Trade receivables: +€4,257
- Reserves +€78,964
up €78,964 (+236%), from €33,434 to €112,398
- Tax, wage and social debts +€27,624
up €27,624 (+227%), from €12,145 to €39,770
- Gross operating margin +€59,142
up €59,142 (+134%), from €44,166 to €103,309
- Taxes +€13,420
up €13,420 (+151%), from €8,866 to €22,286
- Depreciation +€1,304
up €1,304 (+418%), from €312 to €1,616
- Financial charges -€1,052
down €1,052 (-76.8%), from €1,370 to €318
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 | €51,226 | €159,792 | +€108,567 | +212% |
| Fixed assets | 21/28 | €10,152 | €10,354 | +€202 | +2.0% |
| Tangible fixed assets | 22/27 | €10,152 | €10,354 | +€202 | +2.0% |
| Land and buildings | 22 | €10,152 | €9,106 | -€1,046 | -10.3% |
| Furniture and vehicles | 24 | - | €1,248 | +€1,248 | |
| Current assets | 29/58 | €41,073 | €149,438 | +€108,365 | +264% |
| Amounts receivable within one year | 40/41 | €10,154 | €14,345 | +€4,192 | +41.3% |
| Trade receivables | 40 | €10,088 | €14,345 | +€4,257 | +42.2% |
| Other amounts receivable | 41 | €65 | €0 | -€65 | -100% |
| Current investments | 50/53 | - | €115,049 | +€115,049 | |
| Cash at bank and in hand | 54/58 | €30,920 | €20,044 | -€10,876 | -35.2% |
| Total equity and liabilities | 10/49 | €51,226 | €159,792 | +€108,567 | +212% |
| Equity | 10/15 | €36,434 | €115,398 | +€78,964 | +217% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,434 | €112,398 | +€78,964 | +236% |
| Distributable reserves | 133 | €33,434 | €112,398 | +€78,964 | +236% |
| Amounts payable | 17/49 | €14,792 | €44,394 | +€29,602 | +200% |
| Amounts payable within one year | 42/48 | €14,792 | €44,394 | +€29,602 | +200% |
| Financial debts | 43 | - | €152 | +€152 | |
| Credit institutions | 430/8 | - | €152 | +€152 | |
| Trade debts | 44 | €2,647 | €3,734 | +€1,087 | +41.1% |
| Suppliers | 440/4 | €2,647 | €3,734 | +€1,087 | +41.1% |
| Taxes, remuneration and social security | 45 | €12,145 | €39,770 | +€27,624 | +227% |
| Taxes | 450/3 | €12,145 | €39,770 | +€27,624 | +227% |
| Other amounts payable | 47/48 | - | €739 | +€739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €1,616 | +€1,304 | +418% |
| Other operating charges | 640/8 | €185 | €193 | +€8 | +4.4% |
| Gross operating margin | 9900 | €44,166 | €103,309 | +€59,142 | +134% |
| Operating profit (loss) | 9901 | €43,670 | €101,500 | +€57,831 | +132% |
| Financial income | 75/76B | €0 | €68 | +€68 | +16,131% |
| Recurring financial income | 75 | €0 | €68 | +€68 | +16,131% |
| Financial charges | 65/66B | €1,370 | €318 | -€1,052 | -76.8% |
| Recurring financial charges | 65 | €1,370 | €318 | -€1,052 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €42,300 | €101,251 | +€58,950 | +139% |
| Income taxes | 67/77 | €8,866 | €22,286 | +€13,420 | +151% |
| Profit (loss) for the period | 9904 | €33,434 | €78,964 | +€45,531 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €33,434 | €78,964 | +€45,531 | +136% |
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 24 October 2026 via checked.be.