BYTECUISINE: 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.
BYTECUISINE
Largest movements
- Tangible fixed assets +€86,294
up €86,294 (+394.7%), from €21,862 to €108,156
of which Furniture and vehicles: +€46,934
- Receivables within one year +€22,531
up €22,531 (+50.1%), from €45,013 to €67,544
of which Trade receivables: +€19,203
- Deferred charges and accrued income -€14,694
down €14,694 (-100.0%), from €14,694 to €0
- Cash -€6,978
down €6,978 (-65.7%), from €10,623 to €3,645
mainly Investment in fixed assets (net) (-€91,418) and Receivables within one year (-€22,531)
- Reserves +€88,339
up €88,339 (+192.9%), from €45,786 to €134,125
- Trade debts -€15,540
down €15,540 (-98.9%), from €15,718 to €178
- Tax, wage and social debts +€14,354
up €14,354 (+51.8%), from €27,689 to €42,043
- Gross operating margin +€56,839
up €56,839 (+95.7%), from €59,389 to €116,228
- Taxes +€11,636
up €11,636 (+88.2%), from €13,192 to €24,828
- Depreciation +€4,832
up €4,832 (+1655.6%), from €292 to €5,124
- Financial income +€1,942
up €1,942 (+516.0%), from €376 to €2,319
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 | €92,193 | €179,346 | +€87,153 | +94.5% |
| Fixed assets | 21/28 | €21,862 | €108,156 | +€86,294 | +394.7% |
| Tangible fixed assets | 22/27 | €21,862 | €108,156 | +€86,294 | +394.7% |
| Land and buildings | 22 | €18,304 | €54,200 | +€35,896 | +196.1% |
| Plant, machinery and equipment | 23 | €3,558 | €7,022 | +€3,464 | +97.3% |
| Furniture and vehicles | 24 | - | €46,934 | +€46,934 | |
| Current assets | 29/58 | €70,331 | €71,190 | +€859 | +1.2% |
| Amounts receivable within one year | 40/41 | €45,013 | €67,544 | +€22,531 | +50.1% |
| Trade receivables | 40 | €2,720 | €21,923 | +€19,203 | +706.0% |
| Other amounts receivable | 41 | €42,293 | €45,622 | +€3,329 | +7.9% |
| Cash at bank and in hand | 54/58 | €10,623 | €3,645 | -€6,978 | -65.7% |
| Deferred charges and accrued income | 490/1 | €14,694 | €0 | -€14,694 | -100.0% |
| Total equity and liabilities | 10/49 | €92,193 | €179,346 | +€87,153 | +94.5% |
| Equity | 10/15 | €48,786 | €137,125 | +€88,339 | +181.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,786 | €134,125 | +€88,339 | +192.9% |
| Distributable reserves | 133 | €45,786 | €134,125 | +€88,339 | +192.9% |
| Amounts payable | 17/49 | €43,407 | €42,221 | -€1,187 | -2.7% |
| Amounts payable within one year | 42/48 | €43,407 | €42,221 | -€1,187 | -2.7% |
| Trade debts | 44 | €15,718 | €178 | -€15,540 | -98.9% |
| Suppliers | 440/4 | €15,718 | €178 | -€15,540 | -98.9% |
| Taxes, remuneration and social security | 45 | €27,689 | €42,043 | +€14,354 | +51.8% |
| Taxes | 450/3 | €27,689 | €42,043 | +€14,354 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | €5,124 | +€4,832 | +1655.6% |
| Other operating charges | 640/8 | €156 | €120 | -€36 | -22.8% |
| Gross operating margin | 9900 | €59,389 | €116,228 | +€56,839 | +95.7% |
| Operating profit (loss) | 9901 | €58,942 | €110,984 | +€52,042 | +88.3% |
| Financial income | 75/76B | €376 | €2,319 | +€1,942 | +516.0% |
| Recurring financial income | 75 | €376 | €2,319 | +€1,942 | +516.0% |
| Financial charges | 65/66B | €340 | €135 | -€205 | -60.3% |
| Recurring financial charges | 65 | €340 | €135 | -€205 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €58,978 | €113,167 | +€54,190 | +91.9% |
| Income taxes | 67/77 | €13,192 | €24,828 | +€11,636 | +88.2% |
| Profit (loss) for the period | 9904 | €45,786 | €88,339 | +€42,554 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,786 | €88,339 | +€42,554 | +92.9% |
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 10 October 2026 via checked.be.