BYSENS: 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.
BYSENS
Largest movements
- Receivables within one year +€24,562
up €24,562 (+59.4%), from €41,352 to €65,914
of which Trade receivables: +€25,380
- Cash -€24,272
down €24,272 (-23.3%), from €104,290 to €80,018
mainly Contributions, distributions and other (-€35,040) and Receivables within one year (-€24,562)
- Tangible fixed assets -€2,845
down €2,845 (-35.3%), from €8,069 to €5,224
of which Furniture and vehicles: -€2,722
- Profit (loss) carried forward -€16,015
down €16,015 (-12.3%), from €130,494 to €114,479
- Tax, wage and social debts +€7,503
up €7,503 (+88.2%), from €8,511 to €16,014
- Contributions +€4,960
up €4,960 (+80.0%), from €6,200 to €11,160
- Gross operating margin +€23,571
up €23,571 (+97.1%), from €24,281 to €47,852
- Taxes +€11,237
up €11,237 (+461%), from €2,435 to €13,672
- Other operating charges +€1,464
up €1,464 (+223%), from €656 to €2,120
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 | €153,825 | €151,156 | -€2,669 | -1.7% |
| Fixed assets | 21/28 | €8,069 | €5,224 | -€2,845 | -35.3% |
| Tangible fixed assets | 22/27 | €8,069 | €5,224 | -€2,845 | -35.3% |
| Furniture and vehicles | 24 | €7,706 | €4,984 | -€2,722 | -35.3% |
| Other tangible fixed assets | 26 | €363 | €240 | -€123 | -33.9% |
| Current assets | 29/58 | €145,756 | €145,932 | +€176 | +0.1% |
| Amounts receivable within one year | 40/41 | €41,352 | €65,914 | +€24,562 | +59.4% |
| Trade receivables | 40 | €38,927 | €64,307 | +€25,380 | +65.2% |
| Other amounts receivable | 41 | €2,425 | €1,607 | -€818 | -33.7% |
| Cash at bank and in hand | 54/58 | €104,290 | €80,018 | -€24,272 | -23.3% |
| Deferred charges and accrued income | 490/1 | €114 | - | -€114 | |
| Total equity and liabilities | 10/49 | €153,825 | €151,156 | -€2,669 | -1.7% |
| Equity | 10/15 | €138,554 | €127,499 | -€11,055 | -8.0% |
| Contributions | 10/11 | €6,200 | €11,160 | +€4,960 | +80.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,494 | €114,479 | -€16,015 | -12.3% |
| Amounts payable | 17/49 | €15,271 | €23,657 | +€8,386 | +54.9% |
| Amounts payable within one year | 42/48 | €15,271 | €23,657 | +€8,386 | +54.9% |
| Taxes, remuneration and social security | 45 | €8,511 | €16,014 | +€7,503 | +88.2% |
| Taxes | 450/3 | €8,511 | €16,014 | +€7,503 | +88.2% |
| Other amounts payable | 47/48 | €6,760 | €7,643 | +€883 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,746 | €5,096 | +€350 | +7.4% |
| Other operating charges | 640/8 | €656 | €2,120 | +€1,464 | +223% |
| Gross operating margin | 9900 | €24,281 | €47,852 | +€23,571 | +97.1% |
| Operating profit (loss) | 9901 | €18,879 | €40,636 | +€21,757 | +115% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €2,863 | €2,990 | +€127 | +4.4% |
| Recurring financial charges | 65 | €2,863 | €2,990 | +€127 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €16,016 | €37,657 | +€21,641 | +135% |
| Income taxes | 67/77 | €2,435 | €13,672 | +€11,237 | +461% |
| Profit (loss) for the period | 9904 | €13,581 | €23,985 | +€10,404 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,581 | €23,985 | +€10,404 | +76.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.