BYTE - INVEST: 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.
BYTE - INVEST
Largest movements
- Receivables after one year -€67,436
no longer reported in 2025 (was €67,436)
of which Trade receivables: -€66,187
- Cash +€3,303
up €3,303 (+663%), from €498 to €3,801
mainly Receivables after one year (+€67,436)
- Debts after one year -€46,546
down €46,546 (-32.7%), from €142,484 to €95,938
- Tax, wage and social debts -€10,603
down €10,603 (-86.7%), from €12,234 to €1,631
- Profit (loss) carried forward -€6,977
down €6,977, from €84 to -€6,892
- Gross operating margin -€63,892
down €63,892, from €35,640 to -€28,252
- Financial income +€21,542
up €21,542 (+352%), from €6,116 to €27,658
of which Non-recurring financial income: +€27,658
- Depreciation -€14,112
no longer reported in 2025 (was €14,112)
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 | €221,393 | €157,268 | -€64,126 | -29.0% |
| Formation expenses | 20 | - | €1 | +€1 | |
| Fixed assets | 21/28 | €153,459 | €153,459 | = | 0.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €153,458 | €153,458 | = | 0.0% |
| Land and buildings | 22 | €61,891 | €61,891 | = | 0.0% |
| Plant, machinery and equipment | 23 | €722 | €722 | = | 0.0% |
| Furniture and vehicles | 24 | €23,425 | €23,425 | = | 0.0% |
| Leasing and similar rights | 25 | €54,671 | €54,671 | = | 0.0% |
| Other tangible fixed assets | 26 | €12,749 | €12,749 | = | 0.0% |
| Current assets | 29/58 | €67,934 | €3,808 | -€64,127 | -94.4% |
| Amounts receivable after more than one year | 29 | €67,436 | - | -€67,436 | |
| Trade receivables | 290 | €66,187 | - | -€66,187 | |
| Other amounts receivable | 291 | €1,249 | - | -€1,249 | |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Trade receivables | 40 | - | €0 | = | |
| Current investments | 50/53 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €498 | €3,801 | +€3,303 | +663% |
| Total equity and liabilities | 10/49 | €221,393 | €157,268 | -€64,126 | -29.0% |
| Equity | 10/15 | €66,676 | €59,699 | -€6,977 | -10.5% |
| Contributions | 10/11 | €62,004 | €62,004 | = | 0.0% |
| Capital | 10 | €62,004 | €62,004 | = | 0.0% |
| Issued capital | 100 | €62,004 | €62,004 | = | 0.0% |
| Reserves | 13 | €4,587 | €4,587 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,587 | €4,587 | = | 0.0% |
| Legal reserve | 130 | €4,587 | €4,587 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84 | -€6,892 | -€6,977 | |
| Amounts payable | 17/49 | €154,718 | €97,569 | -€57,149 | -36.9% |
| Amounts payable after more than one year | 17 | €142,484 | €95,938 | -€46,546 | -32.7% |
| Financial debts | 170/4 | €142,484 | €95,938 | -€46,546 | -32.7% |
| Amounts payable within one year | 42/48 | €12,234 | €1,631 | -€10,603 | -86.7% |
| Taxes, remuneration and social security | 45 | €12,234 | €1,631 | -€10,603 | -86.7% |
| Taxes | 450/3 | €12,234 | €1,631 | -€10,603 | -86.7% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,112 | - | -€14,112 | |
| Other operating charges | 640/8 | €1,301 | €1,340 | +€38 | +2.9% |
| Gross operating margin | 9900 | €35,640 | -€28,252 | -€63,892 | |
| Operating profit (loss) | 9901 | €19,839 | -€29,992 | -€49,831 | |
| Financial income | 75/76B | €6,116 | €27,658 | +€21,542 | +352% |
| Recurring financial income | 75 | €6,116 | €27,658 | +€21,542 | +352% |
| Non-recurring financial income | 76B | - | €27,658 | +€27,658 | |
| Financial charges | 65/66B | €4,711 | €4,643 | -€68 | -1.4% |
| Recurring financial charges | 65 | €4,711 | €4,643 | -€68 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €21,245 | -€6,977 | -€28,221 | |
| Profit (loss) for the period | 9904 | €21,245 | -€6,977 | -€28,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,245 | -€6,977 | -€28,221 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.