JEAN MARIE BYTEBIER: what changed
JEAN MARIE BYTEBIER
Largest movements
- Cash +€13,119
up €13,119 (+108%), from €12,101 to €25,220
mainly Net result for the year (+€15,865) and Trade debts (+€1,677)
- Receivables within one year -€1,549
down €1,549 (-95.6%), from €1,619 to €71
- Tangible fixed assets -€474
down €474 (-18.2%), from €2,600 to €2,126
- Profit (loss) carried forward +€15,865
up €15,865 (+99.1%), from -€16,015 to -€150
- Reserves -€5,263
down €5,263 (-27.7%), from €19,000 to €13,736
- Trade debts +€1,677
up €1,677 (+162%), from €1,036 to €2,713
- Other debts -€710
no longer reported in 2025 (was €710)
- Tax, wage and social debts -€472
down €472 (-8.8%), from €5,389 to €4,917
- Gross operating margin +€24,049
up €24,049 (+942%), from €2,552 to €26,600
- Taxes +€3,771
up €3,771 (+124%), from €3,046 to €6,817
- Depreciation +€475
up €475 (+44.2%), from €1,075 to €1,550
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,320 | €27,416 | +€11,097 | +68.0% |
| Fixed assets | 21/28 | €2,600 | €2,126 | -€474 | -18.2% |
| Tangible fixed assets | 22/27 | €2,600 | €2,126 | -€474 | -18.2% |
| Plant, machinery and equipment | 23 | €2,600 | €2,126 | -€474 | -18.2% |
| Current assets | 29/58 | €13,720 | €25,291 | +€11,571 | +84.3% |
| Amounts receivable within one year | 40/41 | €1,619 | €71 | -€1,549 | -95.6% |
| Other amounts receivable | 41 | €1,619 | €71 | -€1,549 | -95.6% |
| Cash at bank and in hand | 54/58 | €12,101 | €25,220 | +€13,119 | +108% |
| Total equity and liabilities | 10/49 | €16,320 | €27,416 | +€11,097 | +68.0% |
| Equity | 10/15 | €9,185 | €19,786 | +€10,602 | +115% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,000 | €13,736 | -€5,263 | -27.7% |
| Distributable reserves | 133 | €19,000 | €13,736 | -€5,263 | -27.7% |
| Profit (loss) carried forward | 14 | -€16,015 | -€150 | +€15,865 | +99.1% |
| Amounts payable | 17/49 | €7,135 | €7,630 | +€495 | +6.9% |
| Amounts payable within one year | 42/48 | €7,135 | €7,630 | +€495 | +6.9% |
| Trade debts | 44 | €1,036 | €2,713 | +€1,677 | +162% |
| Suppliers | 440/4 | €1,036 | €2,713 | +€1,677 | +162% |
| Taxes, remuneration and social security | 45 | €5,389 | €4,917 | -€472 | -8.8% |
| Taxes | 450/3 | €5,389 | €4,917 | -€472 | -8.8% |
| Other amounts payable | 47/48 | €710 | - | -€710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,075 | €1,550 | +€475 | +44.2% |
| Other operating charges | 640/8 | €2,227 | €2,223 | -€4 | -0.2% |
| Non-recurring operating charges | 66A | €78 | €127 | +€49 | +62.6% |
| Gross operating margin | 9900 | €2,552 | €26,600 | +€24,049 | +942% |
| Operating profit (loss) | 9901 | -€828 | €22,701 | +€23,529 | |
| Financial income | 75/76B | €125 | €98 | -€27 | -21.6% |
| Recurring financial income | 75 | €125 | €98 | -€27 | -21.6% |
| Financial charges | 65/66B | €102 | €117 | +€15 | +14.4% |
| Recurring financial charges | 65 | €102 | €117 | +€15 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€806 | €22,682 | +€23,488 | |
| Income taxes | 67/77 | €3,046 | €6,817 | +€3,771 | +124% |
| Profit (loss) for the period | 9904 | -€3,852 | €15,865 | +€19,717 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,852 | €15,865 | +€19,717 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.