La Bhyte: 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.
La Bhyte
Largest movements
- Cash +€3,564
up €3,564 (+269.1%), from €1,324 to €4,888
mainly Other debts (+€8,696) and Accrued charges and deferred income (+€1,913)
- Deferred charges and accrued income +€1,887
up €1,887 (+171.3%), from €1,102 to €2,988
- Tangible fixed assets -€1,299
down €1,299 (-25.7%), from €5,056 to €3,757
of which Plant, machinery and equipment: -€659
- Financial fixed assets -€1,050
down €1,050 (-100.0%), from €1,050 to €0
- Stocks and contracts +€221
up €221 (+8.8%), from €2,511 to €2,732
- Other debts +€8,696
up €8,696 (+203.4%), from €4,275 to €12,972
- Profit (loss) carried forward -€5,691
down €5,691 (-76.6%), from -€7,433 to -€13,123
- Accrued charges and deferred income +€1,913
up €1,913 (+257.6%), from €743 to €2,656
- Advances received -€1,331
down €1,331 (-100.0%), from €1,331 to €0
- Tax, wage and social debts -€359
down €359 (-11.6%), from €3,092 to €2,732
of which Remuneration and social security: -€2,601
- Staff costs -€29,965
down €29,965 (-98.2%), from €30,525 to €560
- Gross operating margin -€19,932
down €19,932, from €17,265 to -€2,667
- Financial charges -€905
down €905 (-81.7%), from €1,108 to €203
- Other operating charges +€448
up €448 (+87.2%), from €513 to €961
- Depreciation +€181
up €181 (+16.1%), from €1,118 to €1,299
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,471 | €14,870 | +€3,398 | +29.6% |
| Fixed assets | 21/28 | €6,106 | €3,757 | -€2,349 | -38.5% |
| Tangible fixed assets | 22/27 | €5,056 | €3,757 | -€1,299 | -25.7% |
| Plant, machinery and equipment | 23 | €2,817 | €2,158 | -€659 | -23.4% |
| Furniture and vehicles | 24 | €2,239 | €1,599 | -€640 | -28.6% |
| Financial fixed assets | 28 | €1,050 | €0 | -€1,050 | -100.0% |
| Current assets | 29/58 | €5,366 | €11,113 | +€5,747 | +107.1% |
| Stocks and contracts in progress | 3 | €2,511 | €2,732 | +€221 | +8.8% |
| Stocks | 30/36 | €2,511 | €2,732 | +€221 | +8.8% |
| Amounts receivable within one year | 40/41 | €429 | €504 | +€76 | +17.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €429 | €504 | +€76 | +17.6% |
| Cash at bank and in hand | 54/58 | €1,324 | €4,888 | +€3,564 | +269.1% |
| Deferred charges and accrued income | 490/1 | €1,102 | €2,988 | +€1,887 | +171.3% |
| Total equity and liabilities | 10/49 | €11,471 | €14,870 | +€3,398 | +29.6% |
| Equity | 10/15 | -€2,433 | -€8,123 | -€5,691 | -233.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,433 | -€13,123 | -€5,691 | -76.6% |
| Amounts payable | 17/49 | €13,904 | €22,993 | +€9,089 | +65.4% |
| Amounts payable within one year | 42/48 | €13,161 | €20,337 | +€7,176 | +54.5% |
| Trade debts | 44 | €4,463 | €4,633 | +€170 | +3.8% |
| Suppliers | 440/4 | €4,463 | €4,633 | +€170 | +3.8% |
| Advances received on contracts in progress | 46 | €1,331 | €0 | -€1,331 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,092 | €2,732 | -€359 | -11.6% |
| Taxes | 450/3 | €484 | €2,725 | +€2,242 | +463.5% |
| Remuneration and social security | 454/9 | €2,608 | €7 | -€2,601 | -99.7% |
| Other amounts payable | 47/48 | €4,275 | €12,972 | +€8,696 | +203.4% |
| Accrued charges and deferred income | 492/3 | €743 | €2,656 | +€1,913 | +257.6% |
| Remuneration, social security and pensions | 62 | €30,525 | €560 | -€29,965 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €1,299 | +€181 | +16.1% |
| Other operating charges | 640/8 | €513 | €961 | +€448 | +87.2% |
| Gross operating margin | 9900 | €17,265 | -€2,667 | -€19,932 | |
| Operating profit (loss) | 9901 | -€14,892 | -€5,488 | +€9,404 | +63.2% |
| Financial charges | 65/66B | €1,108 | €203 | -€905 | -81.7% |
| Recurring financial charges | 65 | €1,108 | €203 | -€905 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,000 | -€5,691 | +€10,310 | +64.4% |
| Profit (loss) for the period | 9904 | -€16,000 | -€5,691 | +€10,310 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,000 | -€5,691 | +€10,310 | +64.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.