BYS CONSULTING: 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.
What changed
BYS CONSULTING
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€43,485
2023 · €31,126+€12,358
Equity
€141,337
2023 · €121,853+€19,485
Cash
€23,768
2023 · €25,489-€1,721
Balance sheet total
€288,060
2023 · €311,941-€23,881
Largest movements
Assets
- Tangible fixed assets -€22,121
down €22,121 (-8.5%), from €259,913 to €237,792
of which Land and buildings: -€13,817
Equity and liabilities
- Debts after one year -€33,806
down €33,806 (-62.2%), from €54,318 to €20,512
- Reserves +€20,055
up €20,055 (+47.7%), from €42,008 to €62,063
- Tax, wage and social debts -€9,147
down €9,147 (-35.6%), from €25,681 to €16,534
Income statement
- Gross operating margin +€19,691
up €19,691 (+25.0%), from €78,632 to €98,323
- Taxes +€4,483
up €4,483 (+34.4%), from €13,014 to €17,497
- Staff costs +€3,568
new in 2024: €3,568
- Financial charges -€2,371
down €2,371 (-49.8%), from €4,763 to €2,392
- Depreciation +€1,265
up €1,265 (+4.7%), from €27,200 to €28,465
From the 2023 result to the 2024 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.
Result 2023
€31,126
Gross operating margin
+€19,691
Staff costs
-€3,568
Depreciation
-€1,265
Other operating charges
-€388
Financial income
+€0
Financial charges
+€2,371
Taxes
-€4,483
Result 2024
€43,485
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€63,443
Investment
-€6,344
Financing
-€58,820
Cash 2023
€25,489
From operations (derived)
+€63,443
Net result for the year
+€43,485
Depreciation
+€28,465
Receivables within one year
+€226
Deferred charges and accrued income
-€187
Trade debts
-€1,979
Tax, wage and social debts
-€9,147
Other debts
+€2,280
Accrued charges and deferred income
+€300
Investment (derived)
-€6,344
Investment in fixed assets (net)
-€6,344
Financing
-€58,820
Debts after one year
-€33,806
Current portion of long-term debt
-€986
Short-term financial debts
-€29
Contributions, distributions and other
-€24,000
Cash 2024
€23,768
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,941 | €288,060 | -€23,881 | -7.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €260,363 | €238,242 | -€22,121 | -8.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €259,913 | €237,792 | -€22,121 | -8.5% |
| Land and buildings | 22 | €214,498 | €200,681 | -€13,817 | -6.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €19,308 | €11,846 | -€7,462 | -38.6% |
| Other tangible fixed assets | 26 | €26,107 | €25,264 | -€842 | -3.2% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €51,578 | €49,818 | -€1,760 | -3.4% |
| Amounts receivable within one year | 40/41 | €25,207 | €24,981 | -€226 | -0.9% |
| Trade receivables | 40 | €15,677 | €15,484 | -€193 | -1.2% |
| Other amounts receivable | 41 | €9,531 | €9,498 | -€33 | -0.3% |
| Cash at bank and in hand | 54/58 | €25,489 | €23,768 | -€1,721 | -6.8% |
| Deferred charges and accrued income | 490/1 | €882 | €1,069 | +€187 | +21.2% |
| Total equity and liabilities | 10/49 | €311,941 | €288,060 | -€23,881 | -7.7% |
| Equity | 10/15 | €121,853 | €141,337 | +€19,485 | +16.0% |
| Contributions | 10/11 | €79,844 | €79,274 | -€570 | -0.7% |
| Reserves | 13 | €42,008 | €62,063 | +€20,055 | +47.7% |
| Distributable reserves | 133 | €42,008 | €62,063 | +€20,055 | +47.7% |
| Amounts payable | 17/49 | €190,088 | €146,723 | -€43,366 | -22.8% |
| Amounts payable after more than one year | 17 | €54,318 | €20,512 | -€33,806 | -62.2% |
| Financial debts | 170/4 | €54,318 | €20,512 | -€33,806 | -62.2% |
| Amounts payable within one year | 42/48 | €135,770 | €125,910 | -€9,860 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €33,130 | €32,144 | -€986 | -3.0% |
| Financial debts | 43 | €12,279 | €12,251 | -€29 | -0.2% |
| Credit institutions | 430/8 | €12,279 | €12,251 | -€29 | -0.2% |
| Trade debts | 44 | €3,423 | €1,444 | -€1,979 | -57.8% |
| Suppliers | 440/4 | €3,423 | €1,444 | -€1,979 | -57.8% |
| Taxes, remuneration and social security | 45 | €25,681 | €16,534 | -€9,147 | -35.6% |
| Taxes | 450/3 | €25,681 | €16,534 | -€9,147 | -35.6% |
| Other amounts payable | 47/48 | €61,257 | €63,537 | +€2,280 | +3.7% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | - | €3,568 | +€3,568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,200 | €28,465 | +€1,265 | +4.7% |
| Other operating charges | 640/8 | €2,528 | €2,916 | +€388 | +15.3% |
| Gross operating margin | 9900 | €78,632 | €98,323 | +€19,691 | +25.0% |
| Operating profit (loss) | 9901 | €48,903 | €63,373 | +€14,470 | +29.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €4,763 | €2,392 | -€2,371 | -49.8% |
| Recurring financial charges | 65 | €4,763 | €2,392 | -€2,371 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €44,141 | €60,982 | +€16,841 | +38.2% |
| Income taxes | 67/77 | €13,014 | €17,497 | +€4,483 | +34.4% |
| Profit (loss) for the period | 9904 | €31,126 | €43,485 | +€12,358 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,126 | €43,485 | +€12,358 | +39.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.