BYTES 2 SPRITES: 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.
BYTES 2 SPRITES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€67,620
up €67,620 (+35.8%), from €188,950 to €256,570
of which Distributable reserves: +€67,620
- Other debts -€56,639
down €56,639 (-93.9%), from €60,325 to €3,686
- Trade debts -€15,249
down €15,249 (-46.2%), from €32,979 to €17,729
of which Bills of exchange payable: -€16,847
- Tax, wage and social debts -€6,064
down €6,064 (-7.6%), from €79,788 to €73,724
of which Taxes: -€4,624
- Gross operating margin +€22,767
up €22,767 (+24.2%), from €94,074 to €116,841
- Taxes +€7,678
up €7,678 (+24.6%), from €31,262 to €38,940
- Depreciation +€1,959
up €1,959 (+98.1%), from €1,996 to €3,955
- Financial charges -€1,619
down €1,619 (-53.9%), from €3,006 to €1,386
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 | €480,517 | €470,732 | -€9,785 | -2.0% |
| Fixed assets | 21/28 | €11,903 | €7,948 | -€3,955 | -33.2% |
| Tangible fixed assets | 22/27 | €10,113 | €6,158 | -€3,955 | -39.1% |
| Furniture and vehicles | 24 | €10,113 | €6,158 | -€3,955 | -39.1% |
| Financial fixed assets | 28 | €1,790 | €1,790 | = | 0.0% |
| Current assets | 29/58 | €468,614 | €462,784 | -€5,830 | -1.2% |
| Amounts receivable within one year | 40/41 | €466,347 | €462,303 | -€4,044 | -0.9% |
| Trade receivables | 40 | €9,900 | €9,517 | -€383 | -3.9% |
| Other amounts receivable | 41 | €456,447 | €452,786 | -€3,660 | -0.8% |
| Cash at bank and in hand | 54/58 | €2,267 | €481 | -€1,786 | -78.8% |
| Total equity and liabilities | 10/49 | €480,517 | €470,732 | -€9,785 | -2.0% |
| Equity | 10/15 | €307,425 | €375,593 | +€68,168 | +22.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €188,950 | €256,570 | +€67,620 | +35.8% |
| Non-distributable reserves | 130/1 | €18,500 | €18,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €170,450 | €238,070 | +€67,620 | +39.7% |
| Profit (loss) carried forward | 14 | €118,375 | €118,923 | +€548 | +0.5% |
| Amounts payable | 17/49 | €173,092 | €95,139 | -€77,952 | -45.0% |
| Amounts payable within one year | 42/48 | €173,092 | €95,139 | -€77,952 | -45.0% |
| Trade debts | 44 | €32,979 | €17,729 | -€15,249 | -46.2% |
| Suppliers | 440/4 | €2,585 | €4,183 | +€1,598 | +61.8% |
| Bills of exchange payable | 441 | €30,394 | €13,547 | -€16,847 | -55.4% |
| Taxes, remuneration and social security | 45 | €79,788 | €73,724 | -€6,064 | -7.6% |
| Taxes | 450/3 | €78,348 | €73,724 | -€4,624 | -5.9% |
| Remuneration and social security | 454/9 | €1,440 | - | -€1,440 | |
| Other amounts payable | 47/48 | €60,325 | €3,686 | -€56,639 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996 | €3,955 | +€1,959 | +98.1% |
| Other operating charges | 640/8 | - | €516 | +€516 | |
| Gross operating margin | 9900 | €94,074 | €116,841 | +€22,767 | +24.2% |
| Operating profit (loss) | 9901 | €92,078 | €112,371 | +€20,293 | +22.0% |
| Financial income | 75/76B | €28 | €3 | -€25 | -90.3% |
| Recurring financial income | 75 | €28 | €3 | -€25 | -90.3% |
| Financial charges | 65/66B | €3,006 | €1,386 | -€1,619 | -53.9% |
| Recurring financial charges | 65 | €3,006 | €1,386 | -€1,619 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €89,100 | €110,987 | +€21,887 | +24.6% |
| Income taxes | 67/77 | €31,262 | €38,940 | +€7,678 | +24.6% |
| Profit (loss) for the period | 9904 | €57,839 | €72,048 | +€14,209 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,839 | €72,048 | +€14,209 | +24.6% |
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 1 October 2026 via checked.be.