C - Byr: 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.
C - Byr
Largest movements
- Receivables within one year +€14,411
up €14,411 (+425%), from €3,388 to €17,799
of which Trade receivables: +€16,378
- Cash +€5,807
up €5,807 (+30.6%), from €18,960 to €24,767
mainly Net result for the year (+€18,353) and Other debts (+€1,912)
- Profit (loss) carried forward +€18,353
up €18,353 (+15.4%), from -€118,825 to -€100,472
- Other debts +€1,912
new in 2025: €1,912
- Gross operating margin +€15,112
up €15,112 (+396%), from €3,817 to €18,929
- Other operating charges -€428
down €428 (-51.7%), from €827 to €400
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.
Derived cash bridge
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 | €22,348 | €42,566 | +€20,218 | +90.5% |
| Current assets | 29/58 | €22,348 | €42,566 | +€20,218 | +90.5% |
| Amounts receivable within one year | 40/41 | €3,388 | €17,799 | +€14,411 | +425% |
| Trade receivables | 40 | €37 | €16,415 | +€16,378 | +44,264% |
| Other amounts receivable | 41 | €3,351 | €1,385 | -€1,967 | -58.7% |
| Cash at bank and in hand | 54/58 | €18,960 | €24,767 | +€5,807 | +30.6% |
| Total equity and liabilities | 10/49 | €22,348 | €42,566 | +€20,218 | +90.5% |
| Equity | 10/15 | -€110,525 | -€92,172 | +€18,353 | +16.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,825 | -€100,472 | +€18,353 | +15.4% |
| Amounts payable | 17/49 | €132,873 | €134,739 | +€1,865 | +1.4% |
| Amounts payable after more than one year | 17 | €132,337 | €132,337 | = | 0.0% |
| Financial debts | 170/4 | €132,337 | €132,337 | = | 0.0% |
| Amounts payable within one year | 42/48 | €537 | €2,402 | +€1,865 | +348% |
| Trade debts | 44 | €537 | €490 | -€47 | -8.8% |
| Suppliers | 440/4 | €537 | €490 | -€47 | -8.8% |
| Other amounts payable | 47/48 | - | €1,912 | +€1,912 | |
| Other operating charges | 640/8 | €827 | €400 | -€428 | -51.7% |
| Gross operating margin | 9900 | €3,817 | €18,929 | +€15,112 | +396% |
| Operating profit (loss) | 9901 | €2,989 | €18,529 | +€15,540 | +520% |
| Financial charges | 65/66B | €166 | €177 | +€11 | +6.3% |
| Recurring financial charges | 65 | €166 | €177 | +€11 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €2,823 | €18,353 | +€15,529 | +550% |
| Profit (loss) for the period | 9904 | €2,823 | €18,353 | +€15,529 | +550% |
| Profit (loss) for the period to be appropriated | 9905 | €2,823 | €18,353 | +€15,529 | +550% |
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 18 October 2026 via checked.be.