REAL BYTES CONSULTING: 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.
REAL BYTES CONSULTING
Largest movements
- Cash +€47,196
up €47,196 (+29.2%), from €161,896 to €209,092
mainly Net result for the year (+€47,024) and Debts after one year (+€31,253)
- Tangible fixed assets +€33,257
up €33,257 (+165.5%), from €20,092 to €53,349
of which Furniture and vehicles: +€27,026
- Receivables within one year -€5,924
down €5,924 (-11.3%), from €52,403 to €46,479
of which Other amounts receivable: -€5,390
- Debts after one year +€31,253
new in 2025: €31,253
- Other debts +€27,500
up €27,500 (+398.6%), from €6,900 to €34,400
- Reserves +€12,600
up €12,600 (+8.2%), from €153,460 to €166,060
of which Distributable reserves: +€12,600
- Depreciation +€9,235
up €9,235 (+154.2%), from €5,989 to €15,224
- Gross operating margin +€6,942
up €6,942 (+10.7%), from €64,949 to €71,891
- Financial income -€6,727
down €6,727 (-19.9%), from €33,824 to €27,097
- Taxes +€2,630
up €2,630 (+10.5%), from €25,045 to €27,676
- Financial charges +€1,454
up €1,454 (+22.8%), from €6,390 to €7,844
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 | €372,670 | €440,416 | +€67,747 | +18.2% |
| Fixed assets | 21/28 | €24,448 | €54,399 | +€29,951 | +122.5% |
| Tangible fixed assets | 22/27 | €20,092 | €53,349 | +€33,257 | +165.5% |
| Land and buildings | 22 | €5,940 | €11,934 | +€5,994 | +100.9% |
| Plant, machinery and equipment | 23 | €1,919 | €2,156 | +€238 | +12.4% |
| Furniture and vehicles | 24 | €12,233 | €39,258 | +€27,026 | +220.9% |
| Financial fixed assets | 28 | €4,356 | €1,050 | -€3,306 | -75.9% |
| Current assets | 29/58 | €348,222 | €386,017 | +€37,796 | +10.9% |
| Amounts receivable after more than one year | 29 | €126,018 | €124,376 | -€1,642 | -1.3% |
| Other amounts receivable | 291 | €126,018 | €124,376 | -€1,642 | -1.3% |
| Amounts receivable within one year | 40/41 | €52,403 | €46,479 | -€5,924 | -11.3% |
| Trade receivables | 40 | €32,339 | €31,805 | -€534 | -1.7% |
| Other amounts receivable | 41 | €20,064 | €14,674 | -€5,390 | -26.9% |
| Current investments | 50/53 | €7,455 | €5,417 | -€2,038 | -27.3% |
| Cash at bank and in hand | 54/58 | €161,896 | €209,092 | +€47,196 | +29.2% |
| Deferred charges and accrued income | 490/1 | €449 | €653 | +€204 | +45.5% |
| Total equity and liabilities | 10/49 | €372,670 | €440,416 | +€67,747 | +18.2% |
| Equity | 10/15 | €312,687 | €325,311 | +€12,624 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €153,460 | €166,060 | +€12,600 | +8.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,600 | €164,200 | +€12,600 | +8.3% |
| Profit (loss) carried forward | 14 | €153,027 | €153,051 | +€24 | 0.0% |
| Amounts payable | 17/49 | €59,982 | €115,105 | +€55,123 | +91.9% |
| Amounts payable after more than one year | 17 | - | €31,253 | +€31,253 | |
| Financial debts | 170/4 | - | €31,253 | +€31,253 | |
| Amounts payable within one year | 42/48 | €59,982 | €83,852 | +€23,869 | +39.8% |
| Trade debts | 44 | €3,839 | €2,057 | -€1,782 | -46.4% |
| Suppliers | 440/4 | €3,839 | €2,057 | -€1,782 | -46.4% |
| Taxes, remuneration and social security | 45 | €49,244 | €47,395 | -€1,849 | -3.8% |
| Taxes | 450/3 | €49,244 | €47,395 | -€1,849 | -3.8% |
| Other amounts payable | 47/48 | €6,900 | €34,400 | +€27,500 | +398.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,989 | €15,224 | +€9,235 | +154.2% |
| Other operating charges | 640/8 | €956 | €1,221 | +€265 | +27.7% |
| Gross operating margin | 9900 | €64,949 | €71,891 | +€6,942 | +10.7% |
| Operating profit (loss) | 9901 | €58,004 | €55,446 | -€2,558 | -4.4% |
| Financial income | 75/76B | €33,824 | €27,097 | -€6,727 | -19.9% |
| Recurring financial income | 75 | €33,824 | €27,097 | -€6,727 | -19.9% |
| Financial charges | 65/66B | €6,390 | €7,844 | +€1,454 | +22.8% |
| Recurring financial charges | 65 | €6,390 | €7,844 | +€1,454 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €85,438 | €74,700 | -€10,739 | -12.6% |
| Income taxes | 67/77 | €25,045 | €27,676 | +€2,630 | +10.5% |
| Profit (loss) for the period | 9904 | €60,393 | €47,024 | -€13,369 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,393 | €47,024 | -€13,369 | -22.1% |
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 8 October 2026 via checked.be.