IMBYTE: 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.
IMBYTE
Largest movements
- Receivables within one year +€32,957
up €32,957 (+125.2%), from €26,331 to €59,288
of which Trade receivables: +€33,510
- Tangible fixed assets +€14,924
up €14,924 (+101.9%), from €14,648 to €29,572
of which Other tangible fixed assets: +€11,413
- Cash +€12,833
up €12,833 (+52.0%), from €24,697 to €37,530
mainly Other debts (+€99,419) and Net result for the year (+€61,332)
- Deferred charges and accrued income +€11,960
new in 2025: €11,960
- Intangible fixed assets -€4,857
down €4,857 (-19.1%), from €25,493 to €20,636
- Other debts +€99,419
up €99,419 (+2405.2%), from €4,133 to €103,553
- Profit (loss) carried forward -€35,050
no longer reported in 2025 (was €35,050)
- Trade debts +€4,446
up €4,446 (+79.0%), from €5,626 to €10,072
- Gross operating margin +€28,262
up €28,262 (+43.1%), from €65,517 to €93,779
- Taxes +€5,285
up €5,285 (+45.0%), from €11,737 to €17,022
- Depreciation +€4,898
up €4,898 (+52.8%), from €9,281 to €14,179
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 | €91,169 | €158,986 | +€67,818 | +74.4% |
| Fixed assets | 21/28 | €40,141 | €50,208 | +€10,068 | +25.1% |
| Intangible fixed assets | 21 | €25,493 | €20,636 | -€4,857 | -19.1% |
| Tangible fixed assets | 22/27 | €14,648 | €29,572 | +€14,924 | +101.9% |
| Plant, machinery and equipment | 23 | €13,603 | €16,927 | +€3,324 | +24.4% |
| Furniture and vehicles | 24 | €1,044 | €1,232 | +€188 | +18.0% |
| Other tangible fixed assets | 26 | - | €11,413 | +€11,413 | |
| Current assets | 29/58 | €51,028 | €108,778 | +€57,750 | +113.2% |
| Amounts receivable within one year | 40/41 | €26,331 | €59,288 | +€32,957 | +125.2% |
| Trade receivables | 40 | €25,489 | €58,999 | +€33,510 | +131.5% |
| Other amounts receivable | 41 | €843 | €289 | -€554 | -65.7% |
| Cash at bank and in hand | 54/58 | €24,697 | €37,530 | +€12,833 | +52.0% |
| Deferred charges and accrued income | 490/1 | - | €11,960 | +€11,960 | |
| Total equity and liabilities | 10/49 | €91,169 | €158,986 | +€67,818 | +74.4% |
| Equity | 10/15 | €52,159 | €17,109 | -€35,050 | -67.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €15,609 | €15,609 | = | 0.0% |
| Distributable reserves | 133 | €15,609 | €15,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,050 | - | -€35,050 | |
| Amounts payable | 17/49 | €39,010 | €141,877 | +€102,868 | +263.7% |
| Amounts payable within one year | 42/48 | €39,010 | €141,840 | +€102,831 | +263.6% |
| Financial debts | 43 | €491 | - | -€491 | |
| Credit institutions | 430/8 | €491 | - | -€491 | |
| Trade debts | 44 | €5,626 | €10,072 | +€4,446 | +79.0% |
| Suppliers | 440/4 | €5,626 | €10,072 | +€4,446 | +79.0% |
| Taxes, remuneration and social security | 45 | €28,759 | €28,216 | -€543 | -1.9% |
| Taxes | 450/3 | €28,759 | €28,216 | -€543 | -1.9% |
| Other amounts payable | 47/48 | €4,133 | €103,553 | +€99,419 | +2405.2% |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,281 | €14,179 | +€4,898 | +52.8% |
| Other operating charges | 640/8 | €118 | €980 | +€862 | +730.1% |
| Gross operating margin | 9900 | €65,517 | €93,779 | +€28,262 | +43.1% |
| Operating profit (loss) | 9901 | €56,118 | €78,620 | +€22,502 | +40.1% |
| Financial income | 75/76B | €0 | €80 | +€80 | +797400.0% |
| Recurring financial income | 75 | €0 | €80 | +€80 | +797400.0% |
| Financial charges | 65/66B | €399 | €346 | -€53 | -13.4% |
| Recurring financial charges | 65 | €399 | €346 | -€53 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €55,719 | €78,354 | +€22,635 | +40.6% |
| Income taxes | 67/77 | €11,737 | €17,022 | +€5,285 | +45.0% |
| Profit (loss) for the period | 9904 | €43,982 | €61,332 | +€17,350 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,982 | €61,332 | +€17,350 | +39.4% |
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 2 October 2026 via checked.be.