BYTESHIFT: 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.
BYTESHIFT
Largest movements
- Cash +€119,342
up €119,342 (+173.8%), from €68,663 to €188,005
mainly Net result for the year (+€104,082) and Tax, wage and social debts (+€14,962)
- Profit (loss) carried forward +€103,249
up €103,249 (+175.7%), from €58,774 to €162,023
- Tax, wage and social debts +€14,962
up €14,962 (+55.9%), from €26,775 to €41,737
- Gross operating margin +€58,620
up €58,620 (+77.3%), from €75,805 to €134,425
- Taxes +€14,921
up €14,921 (+99.0%), from €15,074 to €29,995
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 | €90,132 | €208,593 | +€118,461 | +131.4% |
| Fixed assets | 21/28 | €1,008 | €651 | -€357 | -35.4% |
| Tangible fixed assets | 22/27 | €1,008 | €651 | -€357 | -35.4% |
| Furniture and vehicles | 24 | €1,008 | €651 | -€357 | -35.4% |
| Current assets | 29/58 | €89,124 | €207,942 | +€118,818 | +133.3% |
| Amounts receivable within one year | 40/41 | €20,461 | €19,923 | -€538 | -2.6% |
| Trade receivables | 40 | €20,461 | €19,923 | -€538 | -2.6% |
| Cash at bank and in hand | 54/58 | €68,663 | €188,005 | +€119,342 | +173.8% |
| Deferred charges and accrued income | 490/1 | - | €14 | +€14 | |
| Total equity and liabilities | 10/49 | €90,132 | €208,593 | +€118,461 | +131.4% |
| Equity | 10/15 | €62,774 | €166,023 | +€103,249 | +164.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,774 | €162,023 | +€103,249 | +175.7% |
| Amounts payable | 17/49 | €27,358 | €42,570 | +€15,212 | +55.6% |
| Amounts payable within one year | 42/48 | €27,358 | €42,570 | +€15,212 | +55.6% |
| Taxes, remuneration and social security | 45 | €26,775 | €41,737 | +€14,962 | +55.9% |
| Taxes | 450/3 | €26,775 | €41,737 | +€14,962 | +55.9% |
| Other amounts payable | 47/48 | €583 | €833 | +€250 | +42.9% |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61 | €357 | +€296 | +483.9% |
| Other operating charges | 640/8 | €759 | - | -€759 | |
| Gross operating margin | 9900 | €75,805 | €134,425 | +€58,620 | +77.3% |
| Operating profit (loss) | 9901 | €74,735 | €134,068 | +€59,333 | +79.4% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €53 | €3 | -€50 | -94.4% |
| Recurring financial charges | 65 | €53 | €3 | -€50 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €74,681 | €134,077 | +€59,396 | +79.5% |
| Income taxes | 67/77 | €15,074 | €29,995 | +€14,921 | +99.0% |
| Profit (loss) for the period | 9904 | €59,607 | €104,082 | +€44,475 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,607 | €104,082 | +€44,475 | +74.6% |
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 30 September 2026 via checked.be.