Bytewise: 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.
Bytewise
Largest movements
- Cash +€21,198
up €21,198 (+24.8%), from €85,445 to €106,643
mainly Net result for the year (+€10,122) and Receivables within one year (+€9,297)
- Receivables within one year -€9,297
down €9,297 (-82.0%), from €11,338 to €2,042
of which Trade receivables: -€9,775
- Tangible fixed assets -€1,498
down €1,498 (-26.2%), from €5,720 to €4,222
- Deferred charges and accrued income -€1,223
down €1,223 (-74.9%), from €1,634 to €411
- Reserves +€10,122
up €10,122 (+13.1%), from €77,238 to €87,360
- Gross operating margin -€85,244
down €85,244 (-84.6%), from €100,741 to €15,497
- Taxes -€17,225
down €17,225 (-84.6%), from €20,351 to €3,126
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 | €104,463 | €113,643 | +€9,180 | +8.8% |
| Fixed assets | 21/28 | €6,045 | €4,547 | -€1,498 | -24.8% |
| Tangible fixed assets | 22/27 | €5,720 | €4,222 | -€1,498 | -26.2% |
| Furniture and vehicles | 24 | €5,720 | €4,222 | -€1,498 | -26.2% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €98,418 | €109,095 | +€10,677 | +10.8% |
| Amounts receivable within one year | 40/41 | €11,338 | €2,042 | -€9,297 | -82.0% |
| Trade receivables | 40 | €11,311 | €1,537 | -€9,775 | -86.4% |
| Other amounts receivable | 41 | €27 | €505 | +€478 | +1769.9% |
| Cash at bank and in hand | 54/58 | €85,445 | €106,643 | +€21,198 | +24.8% |
| Deferred charges and accrued income | 490/1 | €1,634 | €411 | -€1,223 | -74.9% |
| Total equity and liabilities | 10/49 | €104,463 | €113,643 | +€9,180 | +8.8% |
| Equity | 10/15 | €78,238 | €88,360 | +€10,122 | +12.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €77,238 | €87,360 | +€10,122 | +13.1% |
| Distributable reserves | 133 | €77,238 | €87,360 | +€10,122 | +13.1% |
| Amounts payable | 17/49 | €26,225 | €25,283 | -€942 | -3.6% |
| Amounts payable within one year | 42/48 | €26,225 | €25,283 | -€942 | -3.6% |
| Trade debts | 44 | €586 | €295 | -€291 | -49.6% |
| Suppliers | 440/4 | €586 | €295 | -€291 | -49.6% |
| Taxes, remuneration and social security | 45 | €25,638 | €24,927 | -€711 | -2.8% |
| Taxes | 450/3 | €25,638 | €23,477 | -€2,161 | -8.4% |
| Remuneration and social security | 454/9 | - | €1,450 | +€1,450 | |
| Other amounts payable | 47/48 | - | €61 | +€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,768 | €1,498 | -€270 | -15.3% |
| Other operating charges | 640/8 | €1,330 | €707 | -€624 | -46.9% |
| Gross operating margin | 9900 | €100,741 | €15,497 | -€85,244 | -84.6% |
| Operating profit (loss) | 9901 | €97,643 | €13,293 | -€84,350 | -86.4% |
| Financial charges | 65/66B | €54 | €45 | -€9 | -16.1% |
| Recurring financial charges | 65 | €54 | €45 | -€9 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €97,589 | €13,248 | -€84,342 | -86.4% |
| Income taxes | 67/77 | €20,351 | €3,126 | -€17,225 | -84.6% |
| Profit (loss) for the period | 9904 | €77,238 | €10,122 | -€67,117 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,238 | €10,122 | -€67,117 | -86.9% |
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 5 October 2026 via checked.be.