BYTEBIER KAATJE: 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.
BYTEBIER KAATJE
Largest movements
- Cash -€134,443
down €134,443 (-24.7%), from €543,376 to €408,933
mainly Contributions, distributions and other (-€150,000) and Other debts (-€133,580)
- Receivables within one year +€120,215
up €120,215 (+82.6%), from €145,455 to €265,670
of which Trade receivables: +€71,507
- Tangible fixed assets -€45,630
down €45,630 (-4.4%), from €1.0m to €992,409
of which Land and buildings: -€50,350
- Reserves +€214,794
up €214,794 (+36.6%), from €586,826 to €801,620
of which Distributable reserves: +€214,794
- Other debts -€133,580
down €133,580 (-38.9%), from €343,456 to €209,876
- Trade debts -€68,642
down €68,642 (-15.4%), from €445,493 to €376,851
- Debts after one year -€47,907
down €47,907 (-12.7%), from €377,209 to €329,302
- Gross operating margin +€187,619
up €187,619 (+41.6%), from €450,882 to €638,501
- Staff costs +€38,501
up €38,501 (+54.2%), from €71,024 to €109,526
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 | €1,847,359 | €1,802,876 | -€44,483 | -2.4% |
| Fixed assets | 21/28 | €1,044,044 | €998,414 | -€45,630 | -4.4% |
| Tangible fixed assets | 22/27 | €1,038,039 | €992,409 | -€45,630 | -4.4% |
| Land and buildings | 22 | €984,314 | €933,964 | -€50,350 | -5.1% |
| Plant, machinery and equipment | 23 | €41,535 | €33,315 | -€8,220 | -19.8% |
| Furniture and vehicles | 24 | €12,189 | €25,130 | +€12,940 | +106% |
| Financial fixed assets | 28 | €6,005 | €6,005 | = | 0.0% |
| Current assets | 29/58 | €803,315 | €804,462 | +€1,147 | +0.1% |
| Stocks and contracts in progress | 3 | €112,624 | €117,287 | +€4,664 | +4.1% |
| Stocks | 30/36 | €112,624 | €117,287 | +€4,664 | +4.1% |
| Amounts receivable within one year | 40/41 | €145,455 | €265,670 | +€120,215 | +82.6% |
| Trade receivables | 40 | €109,143 | €180,650 | +€71,507 | +65.5% |
| Other amounts receivable | 41 | €36,312 | €85,020 | +€48,708 | +134% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €543,376 | €408,933 | -€134,443 | -24.7% |
| Deferred charges and accrued income | 490/1 | €1,861 | €12,572 | +€10,711 | +576% |
| Total equity and liabilities | 10/49 | €1,847,359 | €1,802,876 | -€44,483 | -2.4% |
| Equity | 10/15 | €599,226 | €814,020 | +€214,794 | +35.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €586,826 | €801,620 | +€214,794 | +36.6% |
| Tax-exempt reserves | 132 | €7,147 | €7,147 | = | 0.0% |
| Distributable reserves | 133 | €579,679 | €794,473 | +€214,794 | +37.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,248,133 | €988,855 | -€259,278 | -20.8% |
| Amounts payable after more than one year | 17 | €377,209 | €329,302 | -€47,907 | -12.7% |
| Financial debts | 170/4 | €377,209 | €329,302 | -€47,907 | -12.7% |
| Amounts payable within one year | 42/48 | €870,514 | €659,113 | -€211,400 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €47,099 | €47,907 | +€808 | +1.7% |
| Trade debts | 44 | €445,493 | €376,851 | -€68,642 | -15.4% |
| Suppliers | 440/4 | €445,493 | €376,851 | -€68,642 | -15.4% |
| Taxes, remuneration and social security | 45 | €34,466 | €24,479 | -€9,987 | -29.0% |
| Taxes | 450/3 | €21,846 | €3,682 | -€18,164 | -83.1% |
| Remuneration and social security | 454/9 | €12,620 | €20,797 | +€8,177 | +64.8% |
| Other amounts payable | 47/48 | €343,456 | €209,876 | -€133,580 | -38.9% |
| Accrued charges and deferred income | 492/3 | €410 | €440 | +€30 | +7.3% |
| Remuneration, social security and pensions | 62 | €71,024 | €109,526 | +€38,501 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,085 | €79,260 | +€4,175 | +5.6% |
| Other operating charges | 640/8 | €4,579 | €4,239 | -€340 | -7.4% |
| Gross operating margin | 9900 | €450,882 | €638,501 | +€187,619 | +41.6% |
| Operating profit (loss) | 9901 | €300,193 | €445,476 | +€145,282 | +48.4% |
| Financial income | 75/76B | €1,466 | €5,593 | +€4,128 | +282% |
| Recurring financial income | 75 | €1,466 | €5,593 | +€4,128 | +282% |
| Financial charges | 65/66B | €16,890 | €13,148 | -€3,742 | -22.2% |
| Recurring financial charges | 65 | €16,890 | €13,148 | -€3,742 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €284,769 | €437,921 | +€153,152 | +53.8% |
| Income taxes | 67/77 | €71,399 | €73,127 | +€1,728 | +2.4% |
| Profit (loss) for the period | 9904 | €213,370 | €364,794 | +€151,424 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €213,370 | €364,794 | +€151,424 | +71.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.