BYTECOVE CONSULTANCY: 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.
BYTECOVE CONSULTANCY
Largest movements
- Cash +€61,688
up €61,688 (+116.3%), from €53,026 to €114,714
mainly Net result for the year (+€58,701) and Receivables within one year (+€10,072)
- Receivables within one year -€10,072
down €10,072 (-39.6%), from €25,421 to €15,349
of which Trade receivables: -€10,120
- Tangible fixed assets +€5,144
up €5,144 (+87.0%), from €5,916 to €11,060
of which Plant, machinery and equipment: +€5,653
- Deferred charges and accrued income +€3,438
up €3,438 (+548.4%), from €627 to €4,064
- Profit (loss) carried forward +€58,701
up €58,701 (+88.6%), from €66,218 to €124,919
- Trade debts +€1,581
up €1,581 (+73.8%), from €2,143 to €3,724
- Gross operating margin -€11,872
down €11,872 (-12.6%), from €94,518 to €82,647
- Financial charges -€3,032
down €3,032 (-44.6%), from €6,801 to €3,769
- Taxes -€1,563
down €1,563 (-8.3%), from €18,805 to €17,242
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 | €84,990 | €145,188 | +€60,198 | +70.8% |
| Fixed assets | 21/28 | €5,916 | €11,060 | +€5,144 | +87.0% |
| Tangible fixed assets | 22/27 | €5,916 | €11,060 | +€5,144 | +87.0% |
| Plant, machinery and equipment | 23 | €3,783 | €9,436 | +€5,653 | +149.4% |
| Furniture and vehicles | 24 | €2,133 | €1,624 | -€509 | -23.9% |
| Current assets | 29/58 | €79,074 | €134,127 | +€55,054 | +69.6% |
| Amounts receivable within one year | 40/41 | €25,421 | €15,349 | -€10,072 | -39.6% |
| Trade receivables | 40 | €22,976 | €12,856 | -€10,120 | -44.0% |
| Other amounts receivable | 41 | €2,445 | €2,493 | +€48 | +2.0% |
| Cash at bank and in hand | 54/58 | €53,026 | €114,714 | +€61,688 | +116.3% |
| Deferred charges and accrued income | 490/1 | €627 | €4,064 | +€3,438 | +548.4% |
| Total equity and liabilities | 10/49 | €84,990 | €145,188 | +€60,198 | +70.8% |
| Equity | 10/15 | €70,218 | €128,919 | +€58,701 | +83.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,218 | €124,919 | +€58,701 | +88.6% |
| Amounts payable | 17/49 | €14,771 | €16,268 | +€1,497 | +10.1% |
| Amounts payable within one year | 42/48 | €14,771 | €16,268 | +€1,497 | +10.1% |
| Trade debts | 44 | €2,143 | €3,724 | +€1,581 | +73.8% |
| Suppliers | 440/4 | €2,143 | €3,724 | +€1,581 | +73.8% |
| Taxes, remuneration and social security | 45 | €12,030 | €12,544 | +€514 | +4.3% |
| Taxes | 450/3 | €12,030 | €12,544 | +€514 | +4.3% |
| Other amounts payable | 47/48 | €599 | - | -€599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,651 | €2,431 | +€780 | +47.2% |
| Other operating charges | 640/8 | €1,043 | €504 | -€539 | -51.7% |
| Gross operating margin | 9900 | €94,518 | €82,647 | -€11,872 | -12.6% |
| Operating profit (loss) | 9901 | €91,825 | €79,712 | -€12,113 | -13.2% |
| Financial charges | 65/66B | €6,801 | €3,769 | -€3,032 | -44.6% |
| Recurring financial charges | 65 | €6,801 | €3,769 | -€3,032 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €85,024 | €75,943 | -€9,081 | -10.7% |
| Income taxes | 67/77 | €18,805 | €17,242 | -€1,563 | -8.3% |
| Profit (loss) for the period | 9904 | €66,218 | €58,701 | -€7,518 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,218 | €58,701 | -€7,518 | -11.4% |
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 2 October 2026 via checked.be.