BYY: 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.
BYY
Largest movements
- Tangible fixed assets -€685
down €685 (-41.1%), from €1,665 to €980
- Receivables within one year -€243
down €243 (-29.7%), from €819 to €576
of which Other amounts receivable: -€243
- Cash -€45
down €45 (-67.2%), from €67 to €22
mainly Net result for the year (-€1,438) and Trade debts (-€368)
- Profit (loss) carried forward -€1,438
down €1,438 (-123.3%), from -€1,166 to -€2,604
- Other debts +€833
up €833 (+28.2%), from €2,956 to €3,789
- Trade debts -€368
down €368 (-65.6%), from €561 to €193
- Gross operating margin -€1,026
down €1,026, from €377 to -€649
- Other operating charges -€350
no longer reported in 2025 (was €350)
- Depreciation +€275
up €275 (+67.1%), from €410 to €685
- Financial charges +€58
up €58 (+126.1%), from €46 to €104
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 | €2,551 | €1,578 | -€973 | -38.1% |
| Fixed assets | 21/28 | €1,665 | €980 | -€685 | -41.1% |
| Tangible fixed assets | 22/27 | €1,665 | €980 | -€685 | -41.1% |
| Plant, machinery and equipment | 23 | €1,665 | €980 | -€685 | -41.1% |
| Current assets | 29/58 | €886 | €598 | -€288 | -32.5% |
| Amounts receivable within one year | 40/41 | €819 | €576 | -€243 | -29.7% |
| Trade receivables | 40 | €576 | €576 | = | 0.0% |
| Other amounts receivable | 41 | €243 | - | -€243 | |
| Cash at bank and in hand | 54/58 | €67 | €22 | -€45 | -67.2% |
| Total equity and liabilities | 10/49 | €2,551 | €1,578 | -€973 | -38.1% |
| Equity | 10/15 | -€966 | -€2,404 | -€1,438 | -148.9% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,166 | -€2,604 | -€1,438 | -123.3% |
| Amounts payable | 17/49 | €3,517 | €3,982 | +€465 | +13.2% |
| Amounts payable within one year | 42/48 | €3,517 | €3,982 | +€465 | +13.2% |
| Trade debts | 44 | €561 | €193 | -€368 | -65.6% |
| Suppliers | 440/4 | €561 | €193 | -€368 | -65.6% |
| Other amounts payable | 47/48 | €2,956 | €3,789 | +€833 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €685 | +€275 | +67.1% |
| Other operating charges | 640/8 | €350 | - | -€350 | |
| Gross operating margin | 9900 | €377 | -€649 | -€1,026 | |
| Operating profit (loss) | 9901 | -€383 | -€1,334 | -€951 | -248.3% |
| Financial charges | 65/66B | €46 | €104 | +€58 | +126.1% |
| Recurring financial charges | 65 | €46 | €104 | +€58 | +126.1% |
| Profit (loss) for the period before taxes | 9903 | -€429 | -€1,438 | -€1,009 | -235.2% |
| Profit (loss) for the period | 9904 | -€429 | -€1,438 | -€1,009 | -235.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€429 | -€1,438 | -€1,009 | -235.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.