ByCH: 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.
ByCH
Largest movements
- Receivables within one year +€1,683
new in 2025: €1,683
of which Trade receivables: +€1,664
- Cash -€1,660
down €1,660 (-98.7%), from €1,682 to €22
mainly Current portion of long-term debt (-€14,469) and Receivables within one year (-€1,683)
- Short-term financial debts +€14,587
new in 2025: €14,587
- Current portion of long-term debt -€14,469
down €14,469 (-34.9%), from €41,469 to €27,000
- Gross operating margin +€2,880
up €2,880, from -€1,685 to €1,196
- Financial charges -€450
down €450 (-54.8%), from €821 to €372
- Other operating charges +€88
up €88 (+19.1%), from €461 to €549
- Financial income +€62
new in 2025: €62
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 | €129,354 | €129,326 | -€28 | 0.0% |
| Fixed assets | 21/28 | €733 | €683 | -€51 | -6.9% |
| Tangible fixed assets | 22/27 | €608 | €558 | -€51 | -8.3% |
| Land and buildings | 22 | €608 | €558 | -€51 | -8.3% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €128,620 | €128,643 | +€23 | 0.0% |
| Stocks and contracts in progress | 3 | €126,938 | €126,938 | = | 0.0% |
| Stocks | 30/36 | €126,938 | €126,938 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,683 | +€1,683 | |
| Trade receivables | 40 | - | €1,664 | +€1,664 | |
| Other amounts receivable | 41 | - | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €1,682 | €22 | -€1,660 | -98.7% |
| Total equity and liabilities | 10/49 | €129,354 | €129,326 | -€28 | 0.0% |
| Equity | 10/15 | €60,789 | €61,075 | +€286 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,329 | €40,615 | +€286 | +0.7% |
| Amounts payable | 17/49 | €68,564 | €68,251 | -€314 | -0.5% |
| Amounts payable within one year | 42/48 | €68,375 | €68,251 | -€125 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €41,469 | €27,000 | -€14,469 | -34.9% |
| Financial debts | 43 | - | €14,587 | +€14,587 | |
| Credit institutions | 430/8 | - | €14,587 | +€14,587 | |
| Trade debts | 44 | €1,533 | €1,293 | -€240 | -15.6% |
| Suppliers | 440/4 | €1,533 | €1,293 | -€240 | -15.6% |
| Taxes, remuneration and social security | 45 | €3 | €0 | -€3 | -100.0% |
| Taxes | 450/3 | €3 | €0 | -€3 | -100.0% |
| Other amounts payable | 47/48 | €25,371 | €25,371 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €189 | €0 | -€189 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €51 | = | 0.0% |
| Other operating charges | 640/8 | €461 | €549 | +€88 | +19.1% |
| Gross operating margin | 9900 | -€1,685 | €1,196 | +€2,880 | |
| Operating profit (loss) | 9901 | -€2,197 | €596 | +€2,792 | |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | - | €62 | +€62 | |
| Financial charges | 65/66B | €821 | €372 | -€450 | -54.8% |
| Recurring financial charges | 65 | €821 | €372 | -€450 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,018 | €286 | +€3,304 | |
| Profit (loss) for the period | 9904 | -€3,018 | €286 | +€3,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,018 | €286 | +€3,304 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.