Byson Electronics Europe: 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.
Byson Electronics Europe
Largest movements
- Cash -€61,004
down €61,004 (-83.5%), from €73,089 to €12,085
mainly Trade debts (-€142,560)
- Receivables within one year -€35,001
down €35,001 (-11.7%), from €299,043 to €264,041
of which Trade receivables: -€35,192
- Trade debts -€142,560
down €142,560 (-44.5%), from €320,439 to €177,879
- Profit (loss) carried forward +€33,019
up €33,019 (+18.8%), from -€175,540 to -€142,522
- Tax, wage and social debts +€13,267
up €13,267 (+48.1%), from €27,584 to €40,851
- Staff costs +€3,825
up €3,825 (+2.6%), from €146,586 to €150,411
- Financial income -€3,433
no longer reported in 2025 (was €3,433)
- Gross operating margin -€3,200
down €3,200 (-1.7%), from €187,346 to €184,146
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 | €372,867 | €276,593 | -€96,274 | -25.8% |
| Formation expenses | 20 | €622 | €467 | -€156 | -25.0% |
| Fixed assets | 21/28 | €113 | €0 | -€113 | -100% |
| Tangible fixed assets | 22/27 | €113 | €0 | -€113 | -100% |
| Plant, machinery and equipment | 23 | €113 | €0 | -€113 | -100% |
| Current assets | 29/58 | €372,131 | €276,126 | -€96,005 | -25.8% |
| Amounts receivable within one year | 40/41 | €299,043 | €264,041 | -€35,001 | -11.7% |
| Trade receivables | 40 | €297,405 | €262,213 | -€35,192 | -11.8% |
| Other amounts receivable | 41 | €1,638 | €1,828 | +€191 | +11.6% |
| Cash at bank and in hand | 54/58 | €73,089 | €12,085 | -€61,004 | -83.5% |
| Total equity and liabilities | 10/49 | €372,867 | €276,593 | -€96,274 | -25.8% |
| Equity | 10/15 | €4,275 | €37,294 | +€33,019 | +772% |
| Contributions | 10/11 | €179,815 | €179,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,540 | -€142,522 | +€33,019 | +18.8% |
| Amounts payable | 17/49 | €368,592 | €239,299 | -€129,292 | -35.1% |
| Amounts payable within one year | 42/48 | €368,592 | €239,299 | -€129,292 | -35.1% |
| Trade debts | 44 | €320,439 | €177,879 | -€142,560 | -44.5% |
| Suppliers | 440/4 | €320,439 | €177,879 | -€142,560 | -44.5% |
| Taxes, remuneration and social security | 45 | €27,584 | €40,851 | +€13,267 | +48.1% |
| Remuneration and social security | 454/9 | €27,584 | €40,851 | +€13,267 | +48.1% |
| Other amounts payable | 47/48 | €20,569 | €20,569 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €146,586 | €150,411 | +€3,825 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €269 | -€825 | -75.4% |
| Other operating charges | 640/8 | €21 | €68 | +€47 | +226% |
| Gross operating margin | 9900 | €187,346 | €184,146 | -€3,200 | -1.7% |
| Operating profit (loss) | 9901 | €39,645 | €33,397 | -€6,248 | -15.8% |
| Financial income | 75/76B | €3,433 | - | -€3,433 | |
| Recurring financial income | 75 | €3,433 | - | -€3,433 | |
| Financial charges | 65/66B | €924 | €379 | -€546 | -59.0% |
| Recurring financial charges | 65 | €924 | €379 | -€546 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €42,154 | €33,019 | -€9,136 | -21.7% |
| Income taxes | 67/77 | €592 | - | -€592 | |
| Profit (loss) for the period | 9904 | €41,563 | €33,019 | -€8,544 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,563 | €33,019 | -€8,544 | -20.6% |
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 25 October 2026 via checked.be.