BYTE TRUST: 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 TRUST
Largest movements
- Cash +€54,629
up €54,629 (+11.5%), from €475,771 to €530,400
mainly Other debts (+€100,289) and Net result for the year (+€6,800)
- Receivables within one year +€28,061
up €28,061 (+42.5%), from €65,957 to €94,018
of which Trade receivables: +€25,835
- Other debts +€100,289
up €100,289 (+154.1%), from €65,077 to €165,366
- Trade debts -€29,012
down €29,012 (-38.5%), from €75,346 to €46,334
- Reserves +€7,000
up €7,000 (+2.4%), from €295,400 to €302,400
of which Distributable reserves: +€7,000
- Gross operating margin -€4,789
down €4,789, from €2,907 to -€1,882
- Financial income +€3,968
up €3,968 (+38.7%), from €10,253 to €14,221
- Financial charges -€1,286
down €1,286 (-85.0%), from €1,513 to €227
- Depreciation +€120
up €120 (+5.9%), from €2,014 to €2,134
- Taxes +€58
up €58 (+2.1%), from €2,719 to €2,778
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 | €560,494 | €641,050 | +€80,556 | +14.4% |
| Fixed assets | 21/28 | €18,766 | €16,632 | -€2,134 | -11.4% |
| Tangible fixed assets | 22/27 | €14,216 | €12,082 | -€2,134 | -15.0% |
| Furniture and vehicles | 24 | €1,229 | €614 | -€615 | -50.0% |
| Other tangible fixed assets | 26 | €12,986 | €11,467 | -€1,519 | -11.7% |
| Financial fixed assets | 28 | €4,550 | €4,550 | = | 0.0% |
| Current assets | 29/58 | €541,728 | €624,418 | +€82,690 | +15.3% |
| Amounts receivable within one year | 40/41 | €65,957 | €94,018 | +€28,061 | +42.5% |
| Trade receivables | 40 | €45,147 | €70,982 | +€25,835 | +57.2% |
| Other amounts receivable | 41 | €20,810 | €23,036 | +€2,226 | +10.7% |
| Cash at bank and in hand | 54/58 | €475,771 | €530,400 | +€54,629 | +11.5% |
| Total equity and liabilities | 10/49 | €560,494 | €641,050 | +€80,556 | +14.4% |
| Equity | 10/15 | €420,071 | €426,871 | +€6,800 | +1.6% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €295,400 | €302,400 | +€7,000 | +2.4% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €283,000 | €290,000 | +€7,000 | +2.5% |
| Profit (loss) carried forward | 14 | €671 | €471 | -€200 | -29.8% |
| Amounts payable | 17/49 | €140,423 | €214,179 | +€73,756 | +52.5% |
| Amounts payable within one year | 42/48 | €140,423 | €214,179 | +€73,756 | +52.5% |
| Trade debts | 44 | €75,346 | €46,334 | -€29,012 | -38.5% |
| Suppliers | 440/4 | €75,346 | €46,334 | -€29,012 | -38.5% |
| Taxes, remuneration and social security | 45 | €0 | €2,479 | +€2,479 | |
| Taxes | 450/3 | €0 | €2,479 | +€2,479 | |
| Other amounts payable | 47/48 | €65,077 | €165,366 | +€100,289 | +154.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,014 | €2,134 | +€120 | +5.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,907 | -€1,882 | -€4,789 | |
| Operating profit (loss) | 9901 | €505 | -€4,416 | -€4,921 | |
| Financial income | 75/76B | €10,253 | €14,221 | +€3,968 | +38.7% |
| Recurring financial income | 75 | €10,253 | €14,221 | +€3,968 | +38.7% |
| Financial charges | 65/66B | €1,513 | €227 | -€1,286 | -85.0% |
| Recurring financial charges | 65 | €1,513 | €227 | -€1,286 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €9,245 | €9,578 | +€332 | +3.6% |
| Income taxes | 67/77 | €2,719 | €2,778 | +€58 | +2.1% |
| Profit (loss) for the period | 9904 | €6,526 | €6,800 | +€274 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,526 | €6,800 | +€274 | +4.2% |
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.