BYS: 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.
BYS
Largest movements
- Receivables within one year -€8,980
down €8,980 (-54.1%), from €16,589 to €7,609
of which Other amounts receivable: -€8,023
- Cash +€6,092
up €6,092 (+30.3%), from €20,088 to €26,180
mainly Other debts (+€11,730) and Receivables within one year (+€8,980)
- Tangible fixed assets +€1,851
up €1,851, from €0 to €1,851
- Contributions -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Other debts +€11,730
new in 2025: €11,730
- Reserves +€5,725
up €5,725 (+43.9%), from €13,038 to €18,763
- Tax, wage and social debts +€1,488
up €1,488 (+23844.9%), from €6 to €1,494
- Trade debts +€608
up €608 (+20.0%), from €3,045 to €3,654
- Gross operating margin -€13,313
down €13,313 (-53.3%), from €24,959 to €11,646
- Taxes -€2,667
down €2,667 (-42.1%), from €6,341 to €3,673
- Depreciation -€1,281
down €1,281 (-83.7%), from €1,531 to €250
- Financial income -€417
down €417 (-62.0%), from €672 to €255
- Financial charges +€324
up €324 (+140.5%), from €231 to €554
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 | €37,031 | €36,022 | -€1,008 | -2.7% |
| Fixed assets | 21/28 | €0 | €1,851 | +€1,851 | |
| Tangible fixed assets | 22/27 | €0 | €1,851 | +€1,851 | |
| Furniture and vehicles | 24 | €0 | €1,851 | +€1,851 | |
| Current assets | 29/58 | €37,031 | €34,172 | -€2,859 | -7.7% |
| Amounts receivable within one year | 40/41 | €16,589 | €7,609 | -€8,980 | -54.1% |
| Trade receivables | 40 | €4,713 | €3,756 | -€957 | -20.3% |
| Other amounts receivable | 41 | €11,876 | €3,854 | -€8,023 | -67.6% |
| Cash at bank and in hand | 54/58 | €20,088 | €26,180 | +€6,092 | +30.3% |
| Deferred charges and accrued income | 490/1 | €354 | €382 | +€28 | +7.9% |
| Total equity and liabilities | 10/49 | €37,031 | €36,022 | -€1,008 | -2.7% |
| Equity | 10/15 | €33,038 | €18,763 | -€14,275 | -43.2% |
| Contributions | 10/11 | €20,000 | €0 | -€20,000 | -100.0% |
| Reserves | 13 | €13,038 | €18,763 | +€5,725 | +43.9% |
| Distributable reserves | 133 | €13,038 | €18,763 | +€5,725 | +43.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,993 | €17,260 | +€13,267 | +332.2% |
| Amounts payable within one year | 42/48 | €3,051 | €16,878 | +€13,827 | +453.1% |
| Trade debts | 44 | €3,045 | €3,654 | +€608 | +20.0% |
| Suppliers | 440/4 | €3,045 | €3,654 | +€608 | +20.0% |
| Taxes, remuneration and social security | 45 | €6 | €1,494 | +€1,488 | +23844.9% |
| Taxes | 450/3 | €6 | €1,494 | +€1,488 | +23844.9% |
| Other amounts payable | 47/48 | - | €11,730 | +€11,730 | |
| Accrued charges and deferred income | 492/3 | €942 | €382 | -€560 | -59.5% |
| Remuneration, social security and pensions | 62 | -€15 | €0 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,531 | €250 | -€1,281 | -83.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€135 | €0 | +€135 | |
| Other operating charges | 640/8 | €896 | €752 | -€144 | -16.1% |
| Gross operating margin | 9900 | €24,959 | €11,646 | -€13,313 | -53.3% |
| Operating profit (loss) | 9901 | €22,682 | €10,645 | -€12,037 | -53.1% |
| Financial income | 75/76B | €672 | €255 | -€417 | -62.0% |
| Recurring financial income | 75 | €672 | €255 | -€417 | -62.0% |
| Financial charges | 65/66B | €231 | €554 | +€324 | +140.5% |
| Recurring financial charges | 65 | €231 | €554 | +€324 | +140.5% |
| Profit (loss) for the period before taxes | 9903 | €23,123 | €10,345 | -€12,778 | -55.3% |
| Income taxes | 67/77 | €6,341 | €3,673 | -€2,667 | -42.1% |
| Profit (loss) for the period | 9904 | €16,782 | €6,672 | -€10,110 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,782 | €6,672 | -€10,110 | -60.2% |
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 12 October 2026 via checked.be.