Byter: 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.
Byter
Largest movements
- Receivables within one year +€48,551
up €48,551 (+428.1%), from €11,340 to €59,891
of which Other amounts receivable: +€44,612
- Cash +€26,376
up €26,376 (+50.4%), from €52,339 to €78,715
mainly Net result for the year (+€61,971) and Tax, wage and social debts (+€13,230)
- Profit (loss) carried forward +€61,971
up €61,971 (+144.4%), from €42,905 to €104,876
- Tax, wage and social debts +€13,230
up €13,230 (+82.0%), from €16,144 to €29,374
- Other debts -€1,929
down €1,929 (-100.0%), from €1,929 to €0
- Gross operating margin +€22,120
up €22,120 (+38.8%), from €57,074 to €79,194
- Taxes +€4,131
up €4,131 (+36.2%), from €11,423 to €15,554
- Financial charges -€1,031
down €1,031 (-62.1%), from €1,660 to €629
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 | €67,535 | €140,435 | +€72,900 | +107.9% |
| Fixed assets | 21/28 | €2,935 | €1,828 | -€1,107 | -37.7% |
| Tangible fixed assets | 22/27 | €2,435 | €1,328 | -€1,107 | -45.5% |
| Furniture and vehicles | 24 | €2,435 | €1,328 | -€1,107 | -45.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €64,600 | €138,607 | +€74,007 | +114.6% |
| Amounts receivable within one year | 40/41 | €11,340 | €59,891 | +€48,551 | +428.1% |
| Trade receivables | 40 | €11,340 | €15,279 | +€3,939 | +34.7% |
| Other amounts receivable | 41 | - | €44,612 | +€44,612 | |
| Cash at bank and in hand | 54/58 | €52,339 | €78,715 | +€26,376 | +50.4% |
| Deferred charges and accrued income | 490/1 | €920 | €0 | -€920 | -100.0% |
| Total equity and liabilities | 10/49 | €67,535 | €140,435 | +€72,900 | +107.9% |
| Equity | 10/15 | €48,360 | €110,331 | +€61,971 | +128.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,456 | €3,456 | = | 0.0% |
| Distributable reserves | 133 | €3,456 | €3,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,905 | €104,876 | +€61,971 | +144.4% |
| Amounts payable | 17/49 | €19,175 | €30,103 | +€10,928 | +57.0% |
| Amounts payable within one year | 42/48 | €18,974 | €30,103 | +€11,129 | +58.7% |
| Financial debts | 43 | - | €384 | +€384 | |
| Credit institutions | 430/8 | - | €384 | +€384 | |
| Trade debts | 44 | €901 | €345 | -€556 | -61.7% |
| Suppliers | 440/4 | €901 | €345 | -€556 | -61.7% |
| Taxes, remuneration and social security | 45 | €16,144 | €29,374 | +€13,230 | +82.0% |
| Taxes | 450/3 | €16,144 | €29,374 | +€13,230 | +82.0% |
| Other amounts payable | 47/48 | €1,929 | €0 | -€1,929 | -100.0% |
| Accrued charges and deferred income | 492/3 | €201 | €0 | -€201 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €886 | €1,107 | +€221 | +24.9% |
| Other operating charges | 640/8 | €302 | €277 | -€25 | -8.4% |
| Gross operating margin | 9900 | €57,074 | €79,194 | +€22,120 | +38.8% |
| Operating profit (loss) | 9901 | €55,885 | €77,810 | +€21,925 | +39.2% |
| Financial income | 75/76B | €102 | €344 | +€243 | +238.3% |
| Recurring financial income | 75 | €102 | €344 | +€243 | +238.3% |
| Financial charges | 65/66B | €1,660 | €629 | -€1,031 | -62.1% |
| Recurring financial charges | 65 | €1,660 | €629 | -€1,031 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €54,328 | €77,525 | +€23,198 | +42.7% |
| Income taxes | 67/77 | €11,423 | €15,554 | +€4,131 | +36.2% |
| Profit (loss) for the period | 9904 | €42,905 | €61,971 | +€19,067 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,905 | €61,971 | +€19,067 | +44.4% |
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 8 October 2026 via checked.be.