EBYTE: 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.
EBYTE
Largest movements
- Stocks and contracts -€167,095
down €167,095 (-31.4%), from €531,657 to €364,562
- Cash +€26,098
up €26,098 (+1369.9%), from €1,905 to €28,003
mainly Stocks and contracts (+€167,095) and Net result for the year (+€19,118)
- Tangible fixed assets -€9,368
down €9,368 (-67.5%), from €13,871 to €4,504
of which Leasing and similar rights: -€8,551
- Receivables within one year -€6,782
down €6,782 (-20.1%), from €33,735 to €26,952
of which Trade receivables: -€7,729
- Debts after one year -€131,891
down €131,891 (-40.8%), from €323,142 to €191,251
- Other debts -€40,500
down €40,500 (-100.0%), from €40,500 to €0
- Reserves +€19,118
up €19,118 (+11.5%), from €166,812 to €185,929
- Current portion of long-term debt -€6,951
down €6,951 (-64.7%), from €10,747 to €3,795
- Tax, wage and social debts +€6,179
up €6,179 (+37.6%), from €16,430 to €22,609
- Gross operating margin -€94,530
down €94,530, from €88,499 to -€6,031
- Write-downs -€76,101
down €76,101, from €29,465 to -€46,636
- Taxes -€5,372
down €5,372 (-37.2%), from €14,426 to €9,054
- Financial charges -€3,163
down €3,163 (-87.0%), from €3,634 to €471
- Other operating charges +€2,007
up €2,007 (+276.4%), from €726 to €2,734
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 | €581,168 | €424,021 | -€157,147 | -27.0% |
| Fixed assets | 21/28 | €13,871 | €4,504 | -€9,368 | -67.5% |
| Tangible fixed assets | 22/27 | €13,871 | €4,504 | -€9,368 | -67.5% |
| Furniture and vehicles | 24 | €1,197 | €380 | -€817 | -68.2% |
| Leasing and similar rights | 25 | €12,674 | €4,123 | -€8,551 | -67.5% |
| Current assets | 29/58 | €567,297 | €419,517 | -€147,780 | -26.0% |
| Stocks and contracts in progress | 3 | €531,657 | €364,562 | -€167,095 | -31.4% |
| Stocks | 30/36 | €531,657 | €364,562 | -€167,095 | -31.4% |
| Amounts receivable within one year | 40/41 | €33,735 | €26,952 | -€6,782 | -20.1% |
| Trade receivables | 40 | €33,735 | €26,006 | -€7,729 | -22.9% |
| Other amounts receivable | 41 | - | €946 | +€946 | |
| Cash at bank and in hand | 54/58 | €1,905 | €28,003 | +€26,098 | +1369.9% |
| Total equity and liabilities | 10/49 | €581,168 | €424,021 | -€157,147 | -27.0% |
| Equity | 10/15 | €186,812 | €205,929 | +€19,118 | +10.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €166,812 | €185,929 | +€19,118 | +11.5% |
| Distributable reserves | 133 | €166,812 | €185,929 | +€19,118 | +11.5% |
| Amounts payable | 17/49 | €394,356 | €218,091 | -€176,265 | -44.7% |
| Amounts payable after more than one year | 17 | €323,142 | €191,251 | -€131,891 | -40.8% |
| Financial debts | 170/4 | €323,142 | €191,251 | -€131,891 | -40.8% |
| Amounts payable within one year | 42/48 | €71,214 | €26,840 | -€44,374 | -62.3% |
| Current portion of amounts payable after more than one year | 42 | €10,747 | €3,795 | -€6,951 | -64.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,537 | €436 | -€3,102 | -87.7% |
| Suppliers | 440/4 | €3,537 | €436 | -€3,102 | -87.7% |
| Taxes, remuneration and social security | 45 | €16,430 | €22,609 | +€6,179 | +37.6% |
| Taxes | 450/3 | €16,430 | €22,609 | +€6,179 | +37.6% |
| Other amounts payable | 47/48 | €40,500 | €0 | -€40,500 | -100.0% |
| Non-recurring operating income | 76A | €250 | €0 | -€250 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,544 | €9,368 | -€177 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,465 | -€46,636 | -€76,101 | |
| Other operating charges | 640/8 | €726 | €2,734 | +€2,007 | +276.4% |
| Gross operating margin | 9900 | €88,499 | -€6,031 | -€94,530 | |
| Operating profit (loss) | 9901 | €48,763 | €28,503 | -€20,260 | -41.5% |
| Financial income | 75/76B | €60 | €140 | +€80 | +132.7% |
| Recurring financial income | 75 | €60 | €140 | +€80 | +132.7% |
| Financial charges | 65/66B | €3,634 | €471 | -€3,163 | -87.0% |
| Recurring financial charges | 65 | €3,634 | €471 | -€3,163 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €45,189 | €28,171 | -€17,018 | -37.7% |
| Income taxes | 67/77 | €14,426 | €9,054 | -€5,372 | -37.2% |
| Profit (loss) for the period | 9904 | €30,763 | €19,118 | -€11,645 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,763 | €19,118 | -€11,645 | -37.9% |
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 8 October 2026 via checked.be.