BYTEC: 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.
BYTEC
Largest movements
- Current investments +€17,045
up €17,045 (+55.7%), from €30,576 to €47,620
- Receivables within one year -€2,726
down €2,726 (-23.9%), from €11,426 to €8,700
of which Other amounts receivable: -€11,426
- Cash -€1,091
down €1,091 (-80.3%), from €1,359 to €267
mainly Current investments (-€17,045) and Trade debts (-€2,949)
- Profit (loss) carried forward +€16,848
up €16,848 (+9.1%), from -€184,531 to -€167,684
- Trade debts -€2,949
down €2,949 (-87.5%), from €3,369 to €420
- Other debts -€684
down €684 (-0.7%), from €95,052 to €94,368
- Gross operating margin +€66,739
up €66,739, from -€47,806 to €18,933
- Staff costs -€36,688
down €36,688 (-100.0%), from €36,688 to €0
- Other operating charges +€1,292
up €1,292 (+232.4%), from €556 to €1,848
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,374 | €56,588 | +€13,214 | +30.5% |
| Current assets | 29/58 | €43,374 | €56,588 | +€13,214 | +30.5% |
| Amounts receivable within one year | 40/41 | €11,426 | €8,700 | -€2,726 | -23.9% |
| Trade receivables | 40 | - | €8,700 | +€8,700 | |
| Other amounts receivable | 41 | €11,426 | €0 | -€11,426 | -100.0% |
| Current investments | 50/53 | €30,576 | €47,620 | +€17,045 | +55.7% |
| Cash at bank and in hand | 54/58 | €1,359 | €267 | -€1,091 | -80.3% |
| Deferred charges and accrued income | 490/1 | €13 | €0 | -€13 | -100.0% |
| Total equity and liabilities | 10/49 | €43,374 | €56,588 | +€13,214 | +30.5% |
| Equity | 10/15 | -€55,048 | -€38,200 | +€16,848 | +30.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €117,084 | €117,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,324 | €2,324 | = | 0.0% |
| Distributable reserves | 133 | €112,900 | €112,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,531 | -€167,684 | +€16,848 | +9.1% |
| Amounts payable | 17/49 | €98,421 | €94,788 | -€3,634 | -3.7% |
| Amounts payable within one year | 42/48 | €98,421 | €94,788 | -€3,634 | -3.7% |
| Trade debts | 44 | €3,369 | €420 | -€2,949 | -87.5% |
| Suppliers | 440/4 | €3,369 | €420 | -€2,949 | -87.5% |
| Other amounts payable | 47/48 | €95,052 | €94,368 | -€684 | -0.7% |
| Remuneration, social security and pensions | 62 | €36,688 | €0 | -€36,688 | -100.0% |
| Other operating charges | 640/8 | €556 | €1,848 | +€1,292 | +232.4% |
| Gross operating margin | 9900 | -€47,806 | €18,933 | +€66,739 | |
| Operating profit (loss) | 9901 | -€85,050 | €17,085 | +€102,135 | |
| Financial income | 75/76B | €6 | €64 | +€58 | +945.2% |
| Recurring financial income | 75 | €6 | €64 | +€58 | +945.2% |
| Financial charges | 65/66B | €133 | €282 | +€149 | +111.6% |
| Recurring financial charges | 65 | €133 | €282 | +€149 | +111.6% |
| Profit (loss) for the period before taxes | 9903 | -€85,177 | €16,867 | +€102,044 | |
| Income taxes | 67/77 | - | €19 | +€19 | |
| Profit (loss) for the period | 9904 | -€85,177 | €16,848 | +€102,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,177 | €16,848 | +€102,025 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.