C-BYTE: 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-BYTE
Largest movements
- Cash +€4,709
up €4,709 (+4.3%), from €109,488 to €114,197
mainly Other debts (+€60,572) and Net result for the year (+€43,566)
- Current investments +€2,701
up €2,701 (+2.7%), from €100,586 to €103,287
- Other debts +€60,572
up €60,572 (+188%), from €32,195 to €92,768
- Reserves -€44,756
down €44,756 (-23.0%), from €194,879 to €150,123
- Current portion of long-term debt -€10,507
down €10,507 (-100%), from €10,507 to €0
- Trade debts +€3,406
up €3,406 (+261%), from €1,306 to €4,711
- Gross operating margin -€5,314
down €5,314 (-6.6%), from €80,759 to €75,445
- Taxes -€5,298
down €5,298 (-25.0%), from €21,206 to €15,908
- Financial income +€3,126
up €3,126 (+218%), from €1,434 to €4,560
- Depreciation +€1,745
up €1,745 (+11.0%), from €15,928 to €17,674
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 | €258,030 | €267,233 | +€9,203 | +3.6% |
| Fixed assets | 21/28 | €33,645 | €34,194 | +€550 | +1.6% |
| Tangible fixed assets | 22/27 | €33,645 | €34,194 | +€550 | +1.6% |
| Plant, machinery and equipment | 23 | €528 | €251 | -€277 | -52.4% |
| Furniture and vehicles | 24 | €28,708 | €15,999 | -€12,709 | -44.3% |
| Other tangible fixed assets | 26 | €4,408 | €17,944 | +€13,536 | +307% |
| Current assets | 29/58 | €224,385 | €233,039 | +€8,654 | +3.9% |
| Amounts receivable within one year | 40/41 | €12,019 | €13,262 | +€1,243 | +10.3% |
| Trade receivables | 40 | €12,006 | €12,799 | +€794 | +6.6% |
| Other amounts receivable | 41 | €13 | €463 | +€450 | +3,387% |
| Current investments | 50/53 | €100,586 | €103,287 | +€2,701 | +2.7% |
| Cash at bank and in hand | 54/58 | €109,488 | €114,197 | +€4,709 | +4.3% |
| Deferred charges and accrued income | 490/1 | €2,292 | €2,292 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €258,030 | €267,233 | +€9,203 | +3.6% |
| Equity | 10/15 | €201,079 | €156,323 | -€44,756 | -22.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €194,879 | €150,123 | -€44,756 | -23.0% |
| Distributable reserves | 133 | €194,879 | €150,123 | -€44,756 | -23.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,951 | €110,910 | +€53,959 | +94.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,951 | €110,910 | +€53,959 | +94.7% |
| Current portion of amounts payable after more than one year | 42 | €10,507 | €0 | -€10,507 | -100% |
| Trade debts | 44 | €1,306 | €4,711 | +€3,406 | +261% |
| Suppliers | 440/4 | €1,306 | €4,711 | +€3,406 | +261% |
| Taxes, remuneration and social security | 45 | €12,942 | €13,431 | +€488 | +3.8% |
| Taxes | 450/3 | €12,942 | €13,431 | +€488 | +3.8% |
| Other amounts payable | 47/48 | €32,195 | €92,768 | +€60,572 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,928 | €17,674 | +€1,745 | +11.0% |
| Other operating charges | 640/8 | €796 | €818 | +€21 | +2.7% |
| Gross operating margin | 9900 | €80,759 | €75,445 | -€5,314 | -6.6% |
| Operating profit (loss) | 9901 | €64,034 | €56,954 | -€7,081 | -11.1% |
| Financial income | 75/76B | €1,434 | €4,560 | +€3,126 | +218% |
| Recurring financial income | 75 | €1,434 | €4,560 | +€3,126 | +218% |
| Financial charges | 65/66B | €2,232 | €2,040 | -€192 | -8.6% |
| Recurring financial charges | 65 | €2,232 | €2,040 | -€192 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €63,236 | €59,474 | -€3,763 | -5.9% |
| Income taxes | 67/77 | €21,206 | €15,908 | -€5,298 | -25.0% |
| Profit (loss) for the period | 9904 | €42,031 | €43,566 | +€1,535 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,031 | €43,566 | +€1,535 | +3.7% |
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 20 October 2026 via checked.be.