BYRON: 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.
BYRON
Largest movements
- Tangible fixed assets -€7,163
down €7,163 (-18.8%), from €38,149 to €30,986
- Cash +€5,730
up €5,730 (+169.0%), from €3,391 to €9,121
mainly Other debts (+€12,945) and Depreciation (+€8,763)
- Receivables within one year -€4,783
down €4,783 (-100.0%), from €4,783 to €0
of which Trade receivables: -€4,783
- Profit (loss) carried forward -€17,677
down €17,677 (-1662.2%), from -€1,063 to -€18,741
- Other debts +€12,945
up €12,945 (+40.1%), from €32,271 to €45,216
- Trade debts -€1,178
down €1,178 (-28.7%), from €4,104 to €2,926
- Gross operating margin -€22,842
down €22,842, from €14,007 to -€8,835
- Staff costs -€9,280
down €9,280, from €8,686 to -€594
- Depreciation +€1,122
up €1,122 (+14.7%), from €7,641 to €8,763
- Other operating charges -€207
down €207 (-30.9%), from €670 to €463
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 | €46,359 | €40,244 | -€6,116 | -13.2% |
| Fixed assets | 21/28 | €38,149 | €30,986 | -€7,163 | -18.8% |
| Tangible fixed assets | 22/27 | €38,149 | €30,986 | -€7,163 | -18.8% |
| Furniture and vehicles | 24 | €38,149 | €30,986 | -€7,163 | -18.8% |
| Current assets | 29/58 | €8,210 | €9,258 | +€1,048 | +12.8% |
| Amounts receivable within one year | 40/41 | €4,783 | €0 | -€4,783 | -100.0% |
| Trade receivables | 40 | €4,783 | €0 | -€4,783 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,391 | €9,121 | +€5,730 | +169.0% |
| Deferred charges and accrued income | 490/1 | €36 | €137 | +€101 | +276.5% |
| Total equity and liabilities | 10/49 | €46,359 | €40,244 | -€6,116 | -13.2% |
| Equity | 10/15 | €8,937 | -€8,741 | -€17,677 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,063 | -€18,741 | -€17,677 | -1662.2% |
| Amounts payable | 17/49 | €37,423 | €48,985 | +€11,562 | +30.9% |
| Amounts payable within one year | 42/48 | €37,423 | €48,985 | +€11,562 | +30.9% |
| Trade debts | 44 | €4,104 | €2,926 | -€1,178 | -28.7% |
| Suppliers | 440/4 | €4,104 | €2,926 | -€1,178 | -28.7% |
| Taxes, remuneration and social security | 45 | €1,048 | €843 | -€205 | -19.5% |
| Taxes | 450/3 | €454 | €843 | +€389 | +85.8% |
| Remuneration and social security | 454/9 | €594 | €0 | -€594 | -100.0% |
| Other amounts payable | 47/48 | €32,271 | €45,216 | +€12,945 | +40.1% |
| Remuneration, social security and pensions | 62 | €8,686 | -€594 | -€9,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,641 | €8,763 | +€1,122 | +14.7% |
| Other operating charges | 640/8 | €670 | €463 | -€207 | -30.9% |
| Gross operating margin | 9900 | €14,007 | -€8,835 | -€22,842 | |
| Operating profit (loss) | 9901 | -€2,990 | -€17,467 | -€14,477 | -484.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €204 | €211 | +€7 | +3.5% |
| Recurring financial charges | 65 | €204 | €211 | +€7 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,193 | -€17,677 | -€14,485 | -453.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,193 | -€17,677 | -€14,485 | -453.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,193 | -€17,677 | -€14,485 | -453.7% |
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 30 September 2026 via checked.be.