B.U.Y.S.S.E.: 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.
B.U.Y.S.S.E.
Largest movements
- Tangible fixed assets -€37,507
down €37,507 (-5.1%), from €737,487 to €699,980
of which Land and buildings: -€35,379
- Cash +€19,637
up €19,637 (+218%), from €9,003 to €28,640
mainly Depreciation (+€37,507) and Net result for the year (+€23,056)
- Receivables within one year -€12,446
down €12,446 (-100%), from €12,446 to €0
of which Trade receivables: -€10,990
- Other debts -€41,906
down €41,906 (-9.1%), from €460,426 to €418,520
- Profit (loss) carried forward +€23,953
up €23,953 (+44.4%), from -€53,957 to -€30,004
- Debts after one year -€19,882
down €19,882 (-12.5%), from €159,053 to €139,171
- Tax, wage and social debts +€9,772
up €9,772 (+724%), from €1,350 to €11,122
- Gross operating margin +€41,109
up €41,109 (+81.5%), from €50,410 to €91,520
- Taxes +€8,644
up €8,644 (+106%), from €8,141 to €16,785
- Other operating charges +€3,704
up €3,704 (+213%), from €1,737 to €5,441
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.
Derived cash bridge
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 | €758,936 | €728,620 | -€30,316 | -4.0% |
| Fixed assets | 21/28 | €737,487 | €699,980 | -€37,507 | -5.1% |
| Tangible fixed assets | 22/27 | €737,487 | €699,980 | -€37,507 | -5.1% |
| Land and buildings | 22 | €732,907 | €697,528 | -€35,379 | -4.8% |
| Plant, machinery and equipment | 23 | €1,997 | €846 | -€1,151 | -57.6% |
| Furniture and vehicles | 24 | €2,583 | €1,606 | -€977 | -37.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €21,449 | €28,640 | +€7,191 | +33.5% |
| Amounts receivable within one year | 40/41 | €12,446 | €0 | -€12,446 | -100% |
| Trade receivables | 40 | €10,990 | €0 | -€10,990 | -100% |
| Other amounts receivable | 41 | €1,456 | €0 | -€1,456 | -100% |
| Cash at bank and in hand | 54/58 | €9,003 | €28,640 | +€19,637 | +218% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €758,936 | €728,620 | -€30,316 | -4.0% |
| Equity | 10/15 | €102,330 | €125,386 | +€23,056 | +22.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €137,287 | €136,390 | -€897 | -0.7% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,836 | €24,939 | -€897 | -3.5% |
| Distributable reserves | 133 | €109,551 | €109,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,957 | -€30,004 | +€23,953 | +44.4% |
| Provisions and deferred taxes | 16 | €6,258 | €5,881 | -€377 | -6.0% |
| Deferred taxes | 168 | €6,258 | €5,881 | -€377 | -6.0% |
| Amounts payable | 17/49 | €650,349 | €597,353 | -€52,996 | -8.1% |
| Amounts payable after more than one year | 17 | €159,053 | €139,171 | -€19,882 | -12.5% |
| Financial debts | 170/4 | €159,053 | €139,171 | -€19,882 | -12.5% |
| Amounts payable within one year | 42/48 | €484,043 | €455,499 | -€28,543 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €19,882 | €19,882 | = | 0.0% |
| Trade debts | 44 | €2,385 | €5,975 | +€3,591 | +151% |
| Suppliers | 440/4 | €2,385 | €5,975 | +€3,591 | +151% |
| Taxes, remuneration and social security | 45 | €1,350 | €11,122 | +€9,772 | +724% |
| Taxes | 450/3 | €1,350 | €11,122 | +€9,772 | +724% |
| Other amounts payable | 47/48 | €460,426 | €418,520 | -€41,906 | -9.1% |
| Accrued charges and deferred income | 492/3 | €7,253 | €2,683 | -€4,571 | -63.0% |
| Non-recurring operating income | 76A | €850 | €0 | -€850 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,627 | €37,507 | -€120 | -0.3% |
| Other operating charges | 640/8 | €1,737 | €5,441 | +€3,704 | +213% |
| Non-recurring operating charges | 66A | €327 | €174 | -€153 | -46.8% |
| Gross operating margin | 9900 | €50,410 | €91,520 | +€41,109 | +81.5% |
| Operating profit (loss) | 9901 | €10,719 | €48,398 | +€37,678 | +351% |
| Financial income | 75/76B | €125 | €200 | +€75 | +59.5% |
| Recurring financial income | 75 | €125 | €200 | +€75 | +59.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €8,311 | €9,133 | +€822 | +9.9% |
| Recurring financial charges | 65 | €8,311 | €9,133 | +€822 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €2,534 | €39,464 | +€36,930 | +1,457% |
| Transfer from deferred taxes | 780 | €377 | €377 | = | 0.0% |
| Income taxes | 67/77 | €8,141 | €16,785 | +€8,644 | +106% |
| Profit (loss) for the period | 9904 | -€5,230 | €23,056 | +€28,286 | |
| Transfer from tax-exempt reserves | 789 | €27,824 | €897 | -€26,927 | -96.8% |
| Transfer to tax-exempt reserves | 689 | €11,297 | €0 | -€11,297 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €11,297 | €23,953 | +€12,656 | +112% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.