BYTELEAD: 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.
BYTELEAD
Largest movements
- Current investments -€30,007
down €30,007 (-40.1%), from €74,786 to €44,779
- Cash +€20,459
up €20,459 (+44.7%), from €45,746 to €66,205
mainly Current investments (+€30,007) and Net result for the year (+€26,738)
- Receivables within one year +€5,894
up €5,894 (+35.2%), from €16,766 to €22,659
of which Other amounts receivable: +€5,894
- Tax, wage and social debts -€4,869
down €4,869 (-28.6%), from €16,995 to €12,127
of which Taxes: -€5,044
- Profit (loss) carried forward -€4,865
down €4,865 (-82.1%), from €5,929 to €1,064
- Reserves +€4,500
up €4,500 (+4.0%), from €111,645 to €116,145
of which Distributable reserves: +€4,500
- Other debts +€2,210
up €2,210 (+55.0%), from €4,019 to €6,229
- Trade debts -€1,801
down €1,801 (-98.9%), from €1,821 to €20
- Gross operating margin -€10,132
down €10,132 (-20.5%), from €49,446 to €39,314
- Taxes +€6,179
up €6,179 (+61.8%), from €10,000 to €16,179
- Financial income +€5,158
up €5,158 (+1,180%), from €437 to €5,596
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 | €141,450 | €135,729 | -€5,721 | -4.0% |
| Fixed assets | 21/28 | €2,791 | €589 | -€2,202 | -78.9% |
| Intangible fixed assets | 21 | €53 | - | -€53 | |
| Tangible fixed assets | 22/27 | €1,339 | €589 | -€749 | -56.0% |
| Plant, machinery and equipment | 23 | €1,158 | €463 | -€695 | -60.0% |
| Furniture and vehicles | 24 | €181 | €126 | -€54 | -30.1% |
| Financial fixed assets | 28 | €1,400 | - | -€1,400 | |
| Current assets | 29/58 | €138,658 | €135,140 | -€3,518 | -2.5% |
| Amounts receivable within one year | 40/41 | €16,766 | €22,659 | +€5,894 | +35.2% |
| Trade receivables | 40 | €16,738 | €16,738 | = | 0.0% |
| Other amounts receivable | 41 | €28 | €5,921 | +€5,894 | +21,238% |
| Current investments | 50/53 | €74,786 | €44,779 | -€30,007 | -40.1% |
| Cash at bank and in hand | 54/58 | €45,746 | €66,205 | +€20,459 | +44.7% |
| Deferred charges and accrued income | 490/1 | €1,361 | €1,497 | +€136 | +10.0% |
| Total equity and liabilities | 10/49 | €141,450 | €135,729 | -€5,721 | -4.0% |
| Equity | 10/15 | €118,615 | €117,353 | -€1,262 | -1.1% |
| Contributions | 10/11 | €1,041 | €145 | -€896 | -86.1% |
| Reserves | 13 | €111,645 | €116,145 | +€4,500 | +4.0% |
| Tax-exempt reserves | 132 | €145 | €145 | = | 0.0% |
| Distributable reserves | 133 | €111,500 | €116,000 | +€4,500 | +4.0% |
| Profit (loss) carried forward | 14 | €5,929 | €1,064 | -€4,865 | -82.1% |
| Amounts payable | 17/49 | €22,835 | €18,376 | -€4,459 | -19.5% |
| Amounts payable within one year | 42/48 | €22,835 | €18,376 | -€4,459 | -19.5% |
| Trade debts | 44 | €1,821 | €20 | -€1,801 | -98.9% |
| Suppliers | 440/4 | €1,821 | €20 | -€1,801 | -98.9% |
| Taxes, remuneration and social security | 45 | €16,995 | €12,127 | -€4,869 | -28.6% |
| Taxes | 450/3 | €13,645 | €8,602 | -€5,044 | -37.0% |
| Remuneration and social security | 454/9 | €3,350 | €3,525 | +€175 | +5.2% |
| Other amounts payable | 47/48 | €4,019 | €6,229 | +€2,210 | +55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €947 | €802 | -€145 | -15.3% |
| Other operating charges | 640/8 | €742 | €1,090 | +€348 | +46.9% |
| Non-recurring operating charges | 66A | €7,677 | - | -€7,677 | |
| Gross operating margin | 9900 | €49,446 | €39,314 | -€10,132 | -20.5% |
| Operating profit (loss) | 9901 | €40,079 | €37,421 | -€2,658 | -6.6% |
| Financial income | 75/76B | €437 | €5,596 | +€5,158 | +1,180% |
| Recurring financial income | 75 | €437 | €5,596 | +€5,158 | +1,180% |
| Financial charges | 65/66B | €101 | €100 | -€1 | -1.3% |
| Recurring financial charges | 65 | €101 | €100 | -€1 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €40,415 | €42,917 | +€2,502 | +6.2% |
| Income taxes | 67/77 | €10,000 | €16,179 | +€6,179 | +61.8% |
| Profit (loss) for the period | 9904 | €30,416 | €26,738 | -€3,677 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,416 | €26,738 | -€3,677 | -12.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.