BU-self: 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.
BU-self
Largest movements
- Cash -€14,626
down €14,626 (-9.1%), from €161,061 to €146,435
mainly Contributions, distributions and other (-€29,300) and Receivables within one year (-€12,740)
- Receivables within one year +€12,740
up €12,740 (+107.4%), from €11,866 to €24,606
of which Trade receivables: +€11,278
- Reserves -€7,741
down €7,741 (-6.2%), from €124,193 to €116,452
- Trade debts -€3,174
down €3,174 (-67.5%), from €4,702 to €1,528
- Tax, wage and social debts +€3,124
up €3,124 (+31.9%), from €9,783 to €12,906
of which Remuneration and social security: +€3,000
- Other debts +€2,053
up €2,053 (+7.9%), from €25,924 to €27,977
- Gross operating margin -€3,723
down €3,723 (-10.4%), from €35,944 to €32,221
- Taxes -€987
down €987 (-9.6%), from €10,246 to €9,258
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 | €177,014 | €172,957 | -€4,057 | -2.3% |
| Fixed assets | 21/28 | €1,520 | €972 | -€548 | -36.0% |
| Tangible fixed assets | 22/27 | €1,390 | €842 | -€548 | -39.4% |
| Furniture and vehicles | 24 | €1,390 | €842 | -€548 | -39.4% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €175,493 | €171,985 | -€3,509 | -2.0% |
| Amounts receivable within one year | 40/41 | €11,866 | €24,606 | +€12,740 | +107.4% |
| Trade receivables | 40 | €8,676 | €19,954 | +€11,278 | +130.0% |
| Other amounts receivable | 41 | €3,191 | €4,652 | +€1,461 | +45.8% |
| Cash at bank and in hand | 54/58 | €161,061 | €146,435 | -€14,626 | -9.1% |
| Deferred charges and accrued income | 490/1 | €2,566 | €944 | -€1,622 | -63.2% |
| Total equity and liabilities | 10/49 | €177,014 | €172,957 | -€4,057 | -2.3% |
| Equity | 10/15 | €136,593 | €128,852 | -€7,741 | -5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €124,193 | €116,452 | -€7,741 | -6.2% |
| Distributable reserves | 133 | €124,193 | €116,452 | -€7,741 | -6.2% |
| Amounts payable | 17/49 | €40,420 | €44,105 | +€3,684 | +9.1% |
| Amounts payable within one year | 42/48 | €40,409 | €42,411 | +€2,002 | +5.0% |
| Trade debts | 44 | €4,702 | €1,528 | -€3,174 | -67.5% |
| Suppliers | 440/4 | €4,702 | €1,528 | -€3,174 | -67.5% |
| Taxes, remuneration and social security | 45 | €9,783 | €12,906 | +€3,124 | +31.9% |
| Taxes | 450/3 | €9,783 | €9,906 | +€124 | +1.3% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €25,924 | €27,977 | +€2,053 | +7.9% |
| Accrued charges and deferred income | 492/3 | €12 | €1,694 | +€1,682 | +14440.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €548 | = | 0.0% |
| Other operating charges | 640/8 | €649 | €729 | +€81 | +12.5% |
| Gross operating margin | 9900 | €35,944 | €32,221 | -€3,723 | -10.4% |
| Operating profit (loss) | 9901 | €34,747 | €30,944 | -€3,803 | -10.9% |
| Financial charges | 65/66B | €138 | €127 | -€12 | -8.4% |
| Recurring financial charges | 65 | €138 | €127 | -€12 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €34,609 | €30,817 | -€3,792 | -11.0% |
| Income taxes | 67/77 | €10,246 | €9,258 | -€987 | -9.6% |
| Profit (loss) for the period | 9904 | €24,363 | €21,559 | -€2,804 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,363 | €21,559 | -€2,804 | -11.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.