EURO BYM: 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.
EURO BYM
Largest movements
- Stocks and contracts +€47,410
up €47,410 (+46.8%), from €101,261 to €148,671
- Tangible fixed assets +€18,142
up €18,142 (+44.5%), from €40,781 to €58,923
of which Plant, machinery and equipment: +€15,649
- Cash -€9,017
down €9,017 (-17.7%), from €50,844 to €41,827
mainly Stocks and contracts (-€47,410) and Other debts (-€43,200)
- Trade debts +€78,288
up €78,288 (+43.3%), from €180,925 to €259,213
- Other debts -€43,200
down €43,200 (-47.6%), from €90,761 to €47,561
- Tax, wage and social debts +€12,334
up €12,334 (+40.2%), from €30,700 to €43,034
of which Taxes: +€9,594
- Profit (loss) carried forward +€12,149
up €12,149, from -€2,434 to €9,715
- Gross operating margin +€8,152
up €8,152 (+7.0%), from €116,925 to €125,077
- Depreciation +€6,445
up €6,445 (+57.5%), from €11,203 to €17,648
- Taxes +€4,315
new in 2025: €4,315
- Staff costs -€3,807
down €3,807 (-4.1%), from €91,960 to €88,152
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 | €301,453 | €361,024 | +€59,571 | +19.8% |
| Fixed assets | 21/28 | €53,281 | €71,423 | +€18,142 | +34.1% |
| Tangible fixed assets | 22/27 | €40,781 | €58,923 | +€18,142 | +44.5% |
| Plant, machinery and equipment | 23 | €32,915 | €48,563 | +€15,649 | +47.5% |
| Furniture and vehicles | 24 | €7,866 | €10,360 | +€2,494 | +31.7% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €248,172 | €289,601 | +€41,429 | +16.7% |
| Stocks and contracts in progress | 3 | €101,261 | €148,671 | +€47,410 | +46.8% |
| Stocks | 30/36 | €101,261 | €148,671 | +€47,410 | +46.8% |
| Amounts receivable within one year | 40/41 | €95,533 | €98,281 | +€2,748 | +2.9% |
| Trade receivables | 40 | €94,155 | €95,121 | +€966 | +1.0% |
| Other amounts receivable | 41 | €1,378 | €3,160 | +€1,782 | +129% |
| Cash at bank and in hand | 54/58 | €50,844 | €41,827 | -€9,017 | -17.7% |
| Deferred charges and accrued income | 490/1 | €535 | €823 | +€288 | +53.8% |
| Total equity and liabilities | 10/49 | €301,453 | €361,024 | +€59,571 | +19.8% |
| Equity | 10/15 | -€934 | €11,215 | +€12,149 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,434 | €9,715 | +€12,149 | |
| Amounts payable | 17/49 | €302,387 | €349,809 | +€47,422 | +15.7% |
| Amounts payable within one year | 42/48 | €302,387 | €349,809 | +€47,422 | +15.7% |
| Trade debts | 44 | €180,925 | €259,213 | +€78,288 | +43.3% |
| Suppliers | 440/4 | €180,925 | €259,213 | +€78,288 | +43.3% |
| Taxes, remuneration and social security | 45 | €30,700 | €43,034 | +€12,334 | +40.2% |
| Taxes | 450/3 | €7,220 | €16,814 | +€9,594 | +133% |
| Remuneration and social security | 454/9 | €23,481 | €26,220 | +€2,740 | +11.7% |
| Other amounts payable | 47/48 | €90,761 | €47,561 | -€43,200 | -47.6% |
| Remuneration, social security and pensions | 62 | €91,960 | €88,152 | -€3,807 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,203 | €17,648 | +€6,445 | +57.5% |
| Other operating charges | 640/8 | €3,120 | €2,350 | -€770 | -24.7% |
| Gross operating margin | 9900 | €116,925 | €125,077 | +€8,152 | +7.0% |
| Operating profit (loss) | 9901 | €10,642 | €16,926 | +€6,284 | +59.1% |
| Financial income | 75/76B | €871 | €101 | -€770 | -88.4% |
| Recurring financial income | 75 | €871 | €101 | -€770 | -88.4% |
| Financial charges | 65/66B | €388 | €563 | +€175 | +45.3% |
| Recurring financial charges | 65 | €388 | €563 | +€175 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €11,126 | €16,464 | +€5,338 | +48.0% |
| Income taxes | 67/77 | - | €4,315 | +€4,315 | |
| Profit (loss) for the period | 9904 | €11,126 | €12,149 | +€1,023 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,126 | €12,149 | +€1,023 | +9.2% |
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 24 October 2026 via checked.be.