BYTE - FACTORY: 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.
BYTE - FACTORY
Largest movements
- Deferred charges and accrued income +€272,375
up €272,375 (+5663.1%), from €4,810 to €277,185
- Cash -€57,659
down €57,659 (-4.4%), from €1.3m to €1.2m
mainly Deferred charges and accrued income (-€272,375) and Short-term financial debts (-€27,173)
- Trade debts +€217,890
up €217,890 (+1448.1%), from €15,046 to €232,936
- Tax, wage and social debts +€35,543
up €35,543 (+101.9%), from €34,863 to €70,406
of which Taxes: +€36,090
- Short-term financial debts -€27,173
no longer reported in 2025 (was €27,173)
- Other debts -€22,156
down €22,156 (-8.5%), from €259,420 to €237,264
- Gross operating margin -€27,973
down €27,973 (-26.0%), from €107,463 to €79,490
- Taxes -€9,813
no longer reported in 2025 (was €9,813)
- Depreciation -€4,187
down €4,187 (-66.3%), from €6,312 to €2,125
- Financial charges +€1,125
up €1,125 (+1.4%), from €77,958 to €79,083
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.
Cash bridge derived
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 | €1,370,309 | €1,585,063 | +€214,754 | +15.7% |
| Fixed assets | 21/28 | €20,799 | €18,674 | -€2,125 | -10.2% |
| Tangible fixed assets | 22/27 | €20,749 | €18,624 | -€2,125 | -10.2% |
| Plant, machinery and equipment | 23 | €20,749 | €18,624 | -€2,125 | -10.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,349,511 | €1,566,389 | +€216,878 | +16.1% |
| Amounts receivable within one year | 40/41 | €41,350 | €43,513 | +€2,163 | +5.2% |
| Trade receivables | 40 | €13,885 | €18,513 | +€4,628 | +33.3% |
| Other amounts receivable | 41 | €27,466 | €25,000 | -€2,466 | -9.0% |
| Cash at bank and in hand | 54/58 | €1,303,351 | €1,245,691 | -€57,659 | -4.4% |
| Deferred charges and accrued income | 490/1 | €4,810 | €277,185 | +€272,375 | +5663.1% |
| Total equity and liabilities | 10/49 | €1,370,309 | €1,585,063 | +€214,754 | +15.7% |
| Equity | 10/15 | €1,033,807 | €1,029,013 | -€4,794 | -0.5% |
| Contributions | 10/11 | €421,679 | €421,679 | = | 0.0% |
| Capital | 10 | €421,679 | €421,679 | = | 0.0% |
| Issued capital | 100 | €421,679 | €421,679 | = | 0.0% |
| Reserves | 13 | €312,167 | €312,167 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,167 | €42,167 | = | 0.0% |
| Legal reserve | 130 | €42,167 | €42,167 | = | 0.0% |
| Distributable reserves | 133 | €270,000 | €270,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299,961 | €295,167 | -€4,794 | -1.6% |
| Amounts payable | 17/49 | €336,502 | €556,050 | +€219,547 | +65.2% |
| Amounts payable within one year | 42/48 | €336,502 | €556,050 | +€219,547 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | - | €15,443 | +€15,443 | |
| Financial debts | 43 | €27,173 | - | -€27,173 | |
| Credit institutions | 430/8 | €27,173 | - | -€27,173 | |
| Trade debts | 44 | €15,046 | €232,936 | +€217,890 | +1448.1% |
| Suppliers | 440/4 | €15,046 | €232,936 | +€217,890 | +1448.1% |
| Taxes, remuneration and social security | 45 | €34,863 | €70,406 | +€35,543 | +101.9% |
| Taxes | 450/3 | €34,316 | €70,406 | +€36,090 | +105.2% |
| Remuneration and social security | 454/9 | €547 | - | -€547 | |
| Other amounts payable | 47/48 | €259,420 | €237,264 | -€22,156 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,312 | €2,125 | -€4,187 | -66.3% |
| Other operating charges | 640/8 | €813 | €1,134 | +€321 | +39.5% |
| Gross operating margin | 9900 | €107,463 | €79,490 | -€27,973 | -26.0% |
| Operating profit (loss) | 9901 | €100,339 | €76,232 | -€24,107 | -24.0% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €77,958 | €79,083 | +€1,125 | +1.4% |
| Recurring financial charges | 65 | €77,958 | €79,083 | +€1,125 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €22,381 | -€2,834 | -€25,215 | |
| Income taxes | 67/77 | €9,813 | - | -€9,813 | |
| Profit (loss) for the period | 9904 | €12,568 | -€2,834 | -€15,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,568 | -€2,834 | -€15,402 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.