BYSTERVELD: 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.
BYSTERVELD
Largest movements
- Tangible fixed assets -€15,343
down €15,343 (-7.0%), from €220,638 to €205,295
of which Furniture and vehicles: -€11,720
- Receivables within one year +€10,627
up €10,627 (+14.3%), from €74,571 to €85,198
of which Trade receivables: +€12,752
- Current portion of long-term debt -€7,433
down €7,433 (-100%), from €7,433 to €0
- Reserves +€7,102
up €7,102 (+4.0%), from €175,503 to €182,605
of which Distributable reserves: +€7,102
- Trade debts -€4,278
down €4,278 (-50.4%), from €8,485 to €4,208
- Gross operating margin +€8,908
up €8,908 (+31.0%), from €28,758 to €37,666
- Taxes +€2,176
up €2,176 (+75.7%), from €2,875 to €5,050
- Other operating charges +€752
up €752 (+31.9%), from €2,357 to €3,110
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 | €310,486 | €308,366 | -€2,120 | -0.7% |
| Fixed assets | 21/28 | €220,638 | €205,295 | -€15,343 | -7.0% |
| Tangible fixed assets | 22/27 | €220,638 | €205,295 | -€15,343 | -7.0% |
| Land and buildings | 22 | €85,409 | €77,341 | -€8,068 | -9.4% |
| Plant, machinery and equipment | 23 | €2,349 | €1,031 | -€1,318 | -56.1% |
| Furniture and vehicles | 24 | €27,919 | €16,198 | -€11,720 | -42.0% |
| Other tangible fixed assets | 26 | €104,961 | €110,724 | +€5,763 | +5.5% |
| Current assets | 29/58 | €89,848 | €103,071 | +€13,223 | +14.7% |
| Amounts receivable within one year | 40/41 | €74,571 | €85,198 | +€10,627 | +14.3% |
| Trade receivables | 40 | €72,446 | €85,198 | +€12,752 | +17.6% |
| Other amounts receivable | 41 | €2,125 | €0 | -€2,125 | -100% |
| Cash at bank and in hand | 54/58 | €14,518 | €16,842 | +€2,324 | +16.0% |
| Deferred charges and accrued income | 490/1 | €759 | €1,031 | +€272 | +35.9% |
| Total equity and liabilities | 10/49 | €310,486 | €308,366 | -€2,120 | -0.7% |
| Equity | 10/15 | €280,857 | €287,959 | +€7,102 | +2.5% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Capital | 10 | €105,355 | €105,355 | = | 0.0% |
| Issued capital | 100 | €105,355 | €105,355 | = | 0.0% |
| Reserves | 13 | €175,503 | €182,605 | +€7,102 | +4.0% |
| Non-distributable reserves | 130/1 | €10,535 | €10,535 | = | 0.0% |
| Legal reserve | 130 | €10,535 | €10,535 | = | 0.0% |
| Distributable reserves | 133 | €164,967 | €172,069 | +€7,102 | +4.3% |
| Amounts payable | 17/49 | €29,629 | €20,407 | -€9,222 | -31.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,629 | €20,333 | -€9,295 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €7,433 | €0 | -€7,433 | -100% |
| Trade debts | 44 | €8,485 | €4,208 | -€4,278 | -50.4% |
| Suppliers | 440/4 | €8,485 | €4,208 | -€4,278 | -50.4% |
| Taxes, remuneration and social security | 45 | €1,985 | €1,866 | -€119 | -6.0% |
| Taxes | 450/3 | €1,985 | €1,866 | -€119 | -6.0% |
| Other amounts payable | 47/48 | €11,725 | €14,260 | +€2,535 | +21.6% |
| Accrued charges and deferred income | 492/3 | - | €74 | +€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,910 | €21,959 | +€49 | +0.2% |
| Other operating charges | 640/8 | €2,357 | €3,110 | +€752 | +31.9% |
| Gross operating margin | 9900 | €28,758 | €37,666 | +€8,908 | +31.0% |
| Operating profit (loss) | 9901 | €4,491 | €12,598 | +€8,107 | +181% |
| Financial income | 75/76B | €40 | €105 | +€65 | +163% |
| Recurring financial income | 75 | €40 | €105 | +€65 | +163% |
| Financial charges | 65/66B | €581 | €550 | -€30 | -5.2% |
| Recurring financial charges | 65 | €581 | €550 | -€30 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €3,950 | €12,152 | +€8,202 | +208% |
| Income taxes | 67/77 | €2,875 | €5,050 | +€2,176 | +75.7% |
| Profit (loss) for the period | 9904 | €1,076 | €7,102 | +€6,026 | +560% |
| Profit (loss) for the period to be appropriated | 9905 | €1,076 | €7,102 | +€6,026 | +560% |
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 17 October 2026 via checked.be.