DR. BYLOOS B.: 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.
DR. BYLOOS B.
Largest movements
- Cash +€55,822
up €55,822 (+404%), from €13,803 to €69,625
mainly Other debts (+€95,376) and Net result for the year (+€86,184)
- Tangible fixed assets -€26,015
down €26,015 (-5.5%), from €475,397 to €449,382
of which Land and buildings: -€16,750
- Other debts +€95,376
up €95,376 (+859%), from €11,101 to €106,477
- Reserves -€38,578
no longer reported in 2025 (was €38,578)
- Debts after one year -€31,649
down €31,649 (-8.0%), from €396,236 to €364,587
- Tax, wage and social debts +€15,736
up €15,736 (+421%), from €3,734 to €19,470
- Trade debts -€11,210
down €11,210 (-73.9%), from €15,176 to €3,965
- Gross operating margin +€74,985
up €74,985 (+93.1%), from €80,552 to €155,536
- Taxes +€17,135
up €17,135 (+202%), from €8,477 to €25,612
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 | €498,742 | €529,723 | +€30,981 | +6.2% |
| Fixed assets | 21/28 | €475,397 | €449,382 | -€26,015 | -5.5% |
| Tangible fixed assets | 22/27 | €475,397 | €449,382 | -€26,015 | -5.5% |
| Land and buildings | 22 | €385,432 | €368,682 | -€16,750 | -4.3% |
| Plant, machinery and equipment | 23 | €87,115 | €77,105 | -€10,011 | -11.5% |
| Furniture and vehicles | 24 | €2,850 | €3,595 | +€745 | +26.1% |
| Current assets | 29/58 | €23,345 | €80,341 | +€56,997 | +244% |
| Amounts receivable within one year | 40/41 | €1,931 | €1,422 | -€510 | -26.4% |
| Trade receivables | 40 | €408 | €34 | -€374 | -91.7% |
| Other amounts receivable | 41 | €1,523 | €1,388 | -€135 | -8.9% |
| Current investments | 50/53 | €248 | €256 | +€8 | +3.3% |
| Cash at bank and in hand | 54/58 | €13,803 | €69,625 | +€55,822 | +404% |
| Deferred charges and accrued income | 490/1 | €7,363 | €9,039 | +€1,676 | +22.8% |
| Total equity and liabilities | 10/49 | €498,742 | €529,723 | +€30,981 | +6.2% |
| Equity | 10/15 | €41,578 | €3,000 | -€38,578 | -92.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,578 | - | -€38,578 | |
| Distributable reserves | 133 | €38,578 | - | -€38,578 | |
| Amounts payable | 17/49 | €457,164 | €526,723 | +€69,559 | +15.2% |
| Amounts payable after more than one year | 17 | €396,236 | €364,587 | -€31,649 | -8.0% |
| Financial debts | 170/4 | €396,236 | €364,587 | -€31,649 | -8.0% |
| Amounts payable within one year | 42/48 | €60,796 | €162,136 | +€101,341 | +167% |
| Current portion of amounts payable after more than one year | 42 | €30,780 | €31,649 | +€868 | +2.8% |
| Financial debts | 43 | €5 | €576 | +€571 | +11,466% |
| Credit institutions | 430/8 | €5 | €576 | +€571 | +11,466% |
| Trade debts | 44 | €15,176 | €3,965 | -€11,210 | -73.9% |
| Suppliers | 440/4 | €15,176 | €3,965 | -€11,210 | -73.9% |
| Taxes, remuneration and social security | 45 | €3,734 | €19,470 | +€15,736 | +421% |
| Taxes | 450/3 | €3,734 | €19,470 | +€15,736 | +421% |
| Other amounts payable | 47/48 | €11,101 | €106,477 | +€95,376 | +859% |
| Accrued charges and deferred income | 492/3 | €133 | - | -€133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,215 | €28,270 | +€1,055 | +3.9% |
| Other operating charges | 640/8 | €1,611 | €1,662 | +€50 | +3.1% |
| Gross operating margin | 9900 | €80,552 | €155,536 | +€74,985 | +93.1% |
| Operating profit (loss) | 9901 | €51,726 | €125,604 | +€73,879 | +143% |
| Financial income | 75/76B | €6 | €15 | +€9 | +167% |
| Recurring financial income | 75 | €6 | €15 | +€9 | +167% |
| Financial charges | 65/66B | €15,287 | €13,823 | -€1,464 | -9.6% |
| Recurring financial charges | 65 | €15,287 | €13,823 | -€1,464 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €36,444 | €111,796 | +€75,352 | +207% |
| Income taxes | 67/77 | €8,477 | €25,612 | +€17,135 | +202% |
| Profit (loss) for the period | 9904 | €27,967 | €86,184 | +€58,217 | +208% |
| Profit (loss) for the period to be appropriated | 9905 | €27,967 | €86,184 | +€58,217 | +208% |
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 23 October 2026 via checked.be.