BYT: 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.
BYT
Largest movements
- Cash +€24,985
up €24,985 (+90.2%), from €27,713 to €52,698
mainly Depreciation (+€21,172) and Receivables within one year (+€17,858)
- Receivables within one year -€17,858
down €17,858 (-68.4%), from €26,092 to €8,235
of which Trade receivables: -€19,006
- Tangible fixed assets -€12,782
down €12,782 (-29.9%), from €42,760 to €29,978
of which Plant, machinery and equipment: -€9,249
- Stocks and contracts +€11,184
up €11,184 (+67.4%), from €16,593 to €27,776
- Intangible fixed assets -€6,250
down €6,250 (-15.9%), from €39,375 to €33,125
- Profit (loss) carried forward +€12,971
up €12,971 (+71.2%), from -€18,206 to -€5,234
- Current portion of long-term debt -€6,216
down €6,216 (-66.2%), from €9,395 to €3,179
- Other debts -€3,563
down €3,563 (-9.1%), from €39,102 to €35,539
- Debts after one year -€3,179
down €3,179 (-16.6%), from €19,179 to €16,000
- Gross operating margin +€114,969
up €114,969 (+81.0%), from €141,970 to €256,939
- Staff costs +€86,362
up €86,362 (+68.8%), from €125,496 to €211,858
- Taxes +€4,045
new in 2025: €4,045
- Other operating charges -€2,633
down €2,633 (-31.5%), from €8,351 to €5,718
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 | €156,982 | €158,359 | +€1,377 | +0.9% |
| Fixed assets | 21/28 | €86,585 | €68,053 | -€18,532 | -21.4% |
| Intangible fixed assets | 21 | €39,375 | €33,125 | -€6,250 | -15.9% |
| Tangible fixed assets | 22/27 | €42,760 | €29,978 | -€12,782 | -29.9% |
| Plant, machinery and equipment | 23 | €25,601 | €16,352 | -€9,249 | -36.1% |
| Furniture and vehicles | 24 | €7,192 | €6,377 | -€816 | -11.3% |
| Other tangible fixed assets | 26 | €9,966 | €7,249 | -€2,717 | -27.3% |
| Financial fixed assets | 28 | €4,450 | €4,950 | +€500 | +11.2% |
| Current assets | 29/58 | €70,398 | €90,307 | +€19,909 | +28.3% |
| Stocks and contracts in progress | 3 | €16,593 | €27,776 | +€11,184 | +67.4% |
| Stocks | 30/36 | €16,593 | €27,776 | +€11,184 | +67.4% |
| Amounts receivable within one year | 40/41 | €26,092 | €8,235 | -€17,858 | -68.4% |
| Trade receivables | 40 | €26,092 | €7,087 | -€19,006 | -72.8% |
| Other amounts receivable | 41 | - | €1,148 | +€1,148 | |
| Cash at bank and in hand | 54/58 | €27,713 | €52,698 | +€24,985 | +90.2% |
| Deferred charges and accrued income | 490/1 | - | €1,598 | +€1,598 | |
| Total equity and liabilities | 10/49 | €156,982 | €158,359 | +€1,377 | +0.9% |
| Equity | 10/15 | €34,752 | €47,723 | +€12,971 | +37.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €34,407 | €34,407 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €32,552 | €32,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,206 | -€5,234 | +€12,971 | +71.2% |
| Amounts payable | 17/49 | €122,230 | €110,636 | -€11,594 | -9.5% |
| Amounts payable after more than one year | 17 | €19,179 | €16,000 | -€3,179 | -16.6% |
| Financial debts | 170/4 | €19,179 | €16,000 | -€3,179 | -16.6% |
| Amounts payable within one year | 42/48 | €103,052 | €94,636 | -€8,415 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €9,395 | €3,179 | -€6,216 | -66.2% |
| Financial debts | 43 | - | €538 | +€538 | |
| Credit institutions | 430/8 | - | €538 | +€538 | |
| Trade debts | 44 | €19,589 | €20,410 | +€821 | +4.2% |
| Suppliers | 440/4 | €19,589 | €20,410 | +€821 | +4.2% |
| Taxes, remuneration and social security | 45 | €34,966 | €34,970 | +€5 | 0.0% |
| Taxes | 450/3 | €15,886 | €14,908 | -€978 | -6.2% |
| Remuneration and social security | 454/9 | €19,079 | €20,062 | +€983 | +5.2% |
| Other amounts payable | 47/48 | €39,102 | €35,539 | -€3,563 | -9.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €125,496 | €211,858 | +€86,362 | +68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,148 | €21,172 | +€25 | +0.1% |
| Other operating charges | 640/8 | €8,351 | €5,718 | -€2,633 | -31.5% |
| Gross operating margin | 9900 | €141,970 | €256,939 | +€114,969 | +81.0% |
| Operating profit (loss) | 9901 | -€13,025 | €18,190 | +€31,215 | |
| Financial income | 75/76B | €355 | €412 | +€57 | +16.1% |
| Recurring financial income | 75 | €355 | €412 | +€57 | +16.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,488 | €1,585 | +€98 | +6.6% |
| Recurring financial charges | 65 | €1,488 | €1,585 | +€98 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,157 | €17,017 | +€31,174 | |
| Income taxes | 67/77 | - | €4,045 | +€4,045 | |
| Profit (loss) for the period | 9904 | -€14,157 | €12,971 | +€27,128 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,157 | €12,971 | +€27,128 |
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 13 October 2026 via checked.be.