Byte4Soft: 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.
Byte4Soft
Largest movements
- Cash -€12,533
down €12,533 (-17.7%), from €70,969 to €58,436
mainly Contributions, distributions and other (-€49,900) and Tax, wage and social debts (-€7,967)
- Tangible fixed assets -€11,314
down €11,314 (-33.5%), from €33,814 to €22,500
- Deferred charges and accrued income +€6,489
up €6,489 (+3302.5%), from €196 to €6,686
- Receivables within one year -€2,067
no longer reported in 2025 (was €2,067)
- Tax, wage and social debts -€7,967
down €7,967 (-16.5%), from €48,202 to €40,235
of which Taxes: -€10,722
- Other debts -€5,775
down €5,775 (-11.5%), from €50,194 to €44,419
- Trade debts -€5,522
down €5,522 (-93.9%), from €5,883 to €361
- Gross operating margin +€7,324
up €7,324 (+10.0%), from €73,010 to €80,334
- Taxes +€1,386
up €1,386 (+11.3%), from €12,316 to €13,702
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 | €107,045 | €87,621 | -€19,424 | -18.1% |
| Fixed assets | 21/28 | €33,814 | €22,500 | -€11,314 | -33.5% |
| Tangible fixed assets | 22/27 | €33,814 | €22,500 | -€11,314 | -33.5% |
| Furniture and vehicles | 24 | €33,814 | €22,500 | -€11,314 | -33.5% |
| Current assets | 29/58 | €73,232 | €65,121 | -€8,110 | -11.1% |
| Amounts receivable within one year | 40/41 | €2,067 | - | -€2,067 | |
| Trade receivables | 40 | €2,067 | - | -€2,067 | |
| Cash at bank and in hand | 54/58 | €70,969 | €58,436 | -€12,533 | -17.7% |
| Deferred charges and accrued income | 490/1 | €196 | €6,686 | +€6,489 | +3302.5% |
| Total equity and liabilities | 10/49 | €107,045 | €87,621 | -€19,424 | -18.1% |
| Equity | 10/15 | €2,599 | €2,513 | -€86 | -3.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99 | €13 | -€86 | -87.1% |
| Amounts payable | 17/49 | €104,447 | €85,109 | -€19,338 | -18.5% |
| Amounts payable within one year | 42/48 | €104,279 | €85,015 | -€19,264 | -18.5% |
| Trade debts | 44 | €5,883 | €361 | -€5,522 | -93.9% |
| Suppliers | 440/4 | €5,883 | €361 | -€5,522 | -93.9% |
| Taxes, remuneration and social security | 45 | €48,202 | €40,235 | -€7,967 | -16.5% |
| Taxes | 450/3 | €21,890 | €11,168 | -€10,722 | -49.0% |
| Remuneration and social security | 454/9 | €26,312 | €29,067 | +€2,755 | +10.5% |
| Other amounts payable | 47/48 | €50,194 | €44,419 | -€5,775 | -11.5% |
| Accrued charges and deferred income | 492/3 | €168 | €94 | -€74 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,005 | €15,984 | -€21 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €125 | - | -€125 | |
| Other operating charges | 640/8 | €624 | €736 | +€113 | +18.0% |
| Gross operating margin | 9900 | €73,010 | €80,334 | +€7,324 | +10.0% |
| Operating profit (loss) | 9901 | €56,256 | €63,614 | +€7,357 | +13.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €91 | €97 | +€7 | +7.3% |
| Recurring financial charges | 65 | €91 | €97 | +€7 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €56,166 | €63,516 | +€7,351 | +13.1% |
| Income taxes | 67/77 | €12,316 | €13,702 | +€1,386 | +11.3% |
| Profit (loss) for the period | 9904 | €43,850 | €49,814 | +€5,964 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,850 | €49,814 | +€5,964 | +13.6% |
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 29 September 2026 via checked.be.