Bys ARCHITECTURE: 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.
Bys ARCHITECTURE
Largest movements
- Receivables within one year +€15,099
up €15,099 (+516.3%), from €2,925 to €18,024
of which Trade receivables: +€8,773
- Cash -€8,067
down €8,067 (-10.2%), from €79,103 to €71,036
mainly Contributions, distributions and other (-€59,000) and Receivables within one year (-€15,099)
- Tangible fixed assets +€3,815
up €3,815 (+153.7%), from €2,482 to €6,297
- Other debts +€42,950
up €42,950 (+285.4%), from €15,050 to €58,000
- Reserves -€20,000
down €20,000 (-52.6%), from €38,000 to €18,000
- Profit (loss) carried forward -€12,716
down €12,716 (-71.9%), from €17,676 to €4,960
- Tax, wage and social debts +€2,432
up €2,432 (+37.1%), from €6,560 to €8,992
- Trade debts -€1,662
down €1,662 (-81.4%), from €2,041 to €380
- Gross operating margin +€13,878
up €13,878 (+66.4%), from €20,897 to €34,775
- Taxes +€4,033
up €4,033 (+523.5%), from €770 to €4,803
- Depreciation +€1,890
up €1,890 (+337.7%), from €560 to €2,450
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 | €86,988 | €97,884 | +€10,896 | +12.5% |
| Fixed assets | 21/28 | €2,482 | €6,297 | +€3,815 | +153.7% |
| Tangible fixed assets | 22/27 | €2,482 | €6,297 | +€3,815 | +153.7% |
| Furniture and vehicles | 24 | €2,482 | €6,297 | +€3,815 | +153.7% |
| Current assets | 29/58 | €84,506 | €91,588 | +€7,082 | +8.4% |
| Amounts receivable within one year | 40/41 | €2,925 | €18,024 | +€15,099 | +516.3% |
| Trade receivables | 40 | €2,925 | €11,697 | +€8,773 | +300.0% |
| Other amounts receivable | 41 | - | €6,327 | +€6,327 | |
| Cash at bank and in hand | 54/58 | €79,103 | €71,036 | -€8,067 | -10.2% |
| Deferred charges and accrued income | 490/1 | €2,479 | €2,528 | +€50 | +2.0% |
| Total equity and liabilities | 10/49 | €86,988 | €97,884 | +€10,896 | +12.5% |
| Equity | 10/15 | €61,876 | €29,160 | -€32,716 | -52.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,000 | €18,000 | -€20,000 | -52.6% |
| Distributable reserves | 133 | €38,000 | €18,000 | -€20,000 | -52.6% |
| Profit (loss) carried forward | 14 | €17,676 | €4,960 | -€12,716 | -71.9% |
| Amounts payable | 17/49 | €25,112 | €68,725 | +€43,612 | +173.7% |
| Amounts payable after more than one year | 17 | €1,461 | €1,353 | -€107 | -7.4% |
| Other amounts payable | 178/9 | €1,461 | €1,353 | -€107 | -7.4% |
| Amounts payable within one year | 42/48 | €23,652 | €67,372 | +€43,720 | +184.8% |
| Trade debts | 44 | €2,041 | €380 | -€1,662 | -81.4% |
| Suppliers | 440/4 | €2,041 | €380 | -€1,662 | -81.4% |
| Taxes, remuneration and social security | 45 | €6,560 | €8,992 | +€2,432 | +37.1% |
| Taxes | 450/3 | €6,560 | €8,992 | +€2,432 | +37.1% |
| Other amounts payable | 47/48 | €15,050 | €58,000 | +€42,950 | +285.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €2,450 | +€1,890 | +337.7% |
| Other operating charges | 640/8 | €932 | €838 | -€94 | -10.0% |
| Gross operating margin | 9900 | €20,897 | €34,775 | +€13,878 | +66.4% |
| Operating profit (loss) | 9901 | €19,406 | €31,486 | +€12,081 | +62.3% |
| Financial charges | 65/66B | €714 | €399 | -€315 | -44.1% |
| Recurring financial charges | 65 | €714 | €399 | -€315 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €18,691 | €31,087 | +€12,396 | +66.3% |
| Income taxes | 67/77 | €770 | €4,803 | +€4,033 | +523.5% |
| Profit (loss) for the period | 9904 | €17,921 | €26,284 | +€8,363 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,921 | €26,284 | +€8,363 | +46.7% |
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 6 October 2026 via checked.be.