GROUP B.Y.T.: what changed
GROUP B.Y.T.
Largest movements
- Receivables within one year -€50,984
down €50,984 (-78.0%), from €65,400 to €14,416
of which Trade receivables: -€52,600
- Cash -€2,089
down €2,089 (-90.5%), from €2,309 to €220
mainly Net result for the year (-€38,030) and Tax, wage and social debts (-€34,643)
- Profit (loss) carried forward -€38,030
down €38,030, from €14,174 to -€23,856
- Tax, wage and social debts -€34,643
down €34,643 (-78.3%), from €44,231 to €9,588
of which Remuneration and social security: -€34,135
- Other debts +€21,575
up €21,575 (+46.7%), from €46,211 to €67,786
- Accrued charges and deferred income -€2,273
no longer reported in 2024 (was €2,273)
- Gross operating margin -€79,750
down €79,750 (-99.6%), from €80,035 to €285
- Staff costs -€24,972
down €24,972 (-38.3%), from €65,238 to €40,266
- Purchases and services -€6,029
no longer reported in 2024 (was €6,029)
- Financial income +€2,273
new in 2024: €2,273
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,846 | €62,824 | -€53,023 | -45.8% |
| Fixed assets | 21/28 | €48,138 | €48,138 | = | 0.0% |
| Financial fixed assets | 28 | €48,138 | €48,138 | = | 0.0% |
| Current assets | 29/58 | €67,708 | €14,686 | -€53,023 | -78.3% |
| Amounts receivable within one year | 40/41 | €65,400 | €14,416 | -€50,984 | -78.0% |
| Trade receivables | 40 | €64,788 | €12,188 | -€52,600 | -81.2% |
| Other amounts receivable | 41 | €612 | €2,229 | +€1,616 | +264% |
| Cash at bank and in hand | 54/58 | €2,309 | €220 | -€2,089 | -90.5% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €115,846 | €62,824 | -€53,023 | -45.8% |
| Equity | 10/15 | €20,112 | -€17,918 | -€38,030 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,938 | €2,938 | = | 0.0% |
| Distributable reserves | 133 | €2,938 | €2,938 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,174 | -€23,856 | -€38,030 | |
| Amounts payable | 17/49 | €95,734 | €80,742 | -€14,992 | -15.7% |
| Amounts payable within one year | 42/48 | €93,461 | €80,742 | -€12,720 | -13.6% |
| Trade debts | 44 | €3,019 | €3,367 | +€348 | +11.5% |
| Suppliers | 440/4 | €3,019 | €3,367 | +€348 | +11.5% |
| Taxes, remuneration and social security | 45 | €44,231 | €9,588 | -€34,643 | -78.3% |
| Taxes | 450/3 | €6,047 | €5,538 | -€509 | -8.4% |
| Remuneration and social security | 454/9 | €38,185 | €4,050 | -€34,135 | -89.4% |
| Other amounts payable | 47/48 | €46,211 | €67,786 | +€21,575 | +46.7% |
| Accrued charges and deferred income | 492/3 | €2,273 | - | -€2,273 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,029 | - | -€6,029 | |
| Remuneration, social security and pensions | 62 | €65,238 | €40,266 | -€24,972 | -38.3% |
| Other operating charges | 640/8 | €344 | €192 | -€152 | -44.2% |
| Gross operating margin | 9900 | €80,035 | €285 | -€79,750 | -99.6% |
| Operating profit (loss) | 9901 | €14,452 | -€40,173 | -€54,625 | |
| Financial income | 75/76B | - | €2,273 | +€2,273 | |
| Recurring financial income | 75 | - | €2,273 | +€2,273 | |
| Financial charges | 65/66B | €278 | €130 | -€148 | -53.3% |
| Recurring financial charges | 65 | €278 | €130 | -€148 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €14,174 | -€38,030 | -€52,204 | |
| Profit (loss) for the period | 9904 | €14,174 | -€38,030 | -€52,204 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,174 | -€38,030 | -€52,204 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.