Buddha: 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.
Buddha
Largest movements
- Tangible fixed assets -€4,409
down €4,409 (-32.6%), from €13,528 to €9,120
of which Plant, machinery and equipment: -€5,134
- Cash -€3,042
down €3,042 (-9.6%), from €31,831 to €28,790
mainly Trade debts (-€8,093) and Tax, wage and social debts (-€6,469)
- Receivables within one year +€2,276
up €2,276 (+3.8%), from €60,630 to €62,906
of which Other amounts receivable: +€1,215
- Reserves +€8,525
up €8,525 (+8.1%), from €105,443 to €113,967
of which Distributable reserves: +€8,525
- Trade debts -€8,093
down €8,093 (-23.5%), from €34,446 to €26,353
- Tax, wage and social debts -€6,469
down €6,469 (-41.4%), from €15,624 to €9,155
of which Taxes: -€7,695
- Gross operating margin -€22,455
down €22,455 (-50.9%), from €44,075 to €21,621
- Taxes -€7,729
down €7,729 (-69.7%), from €11,094 to €3,365
- Financial charges +€1,288
up €1,288 (+148.8%), from €866 to €2,154
- Other operating charges -€880
down €880 (-38.9%), from €2,259 to €1,379
- Depreciation +€752
up €752 (+13.3%), from €5,655 to €6,407
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 | €212,975 | €206,937 | -€6,038 | -2.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €23,528 | €19,120 | -€4,409 | -18.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €13,528 | €9,120 | -€4,409 | -32.6% |
| Plant, machinery and equipment | 23 | €11,426 | €6,292 | -€5,134 | -44.9% |
| Furniture and vehicles | 24 | €2,102 | €2,828 | +€725 | +34.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €189,446 | €187,817 | -€1,629 | -0.9% |
| Stocks and contracts in progress | 3 | €94,693 | €95,125 | +€432 | +0.5% |
| Stocks | 30/36 | €94,693 | €95,125 | +€432 | +0.5% |
| Amounts receivable within one year | 40/41 | €60,630 | €62,906 | +€2,276 | +3.8% |
| Trade receivables | 40 | €21,950 | €23,011 | +€1,061 | +4.8% |
| Other amounts receivable | 41 | €38,681 | €39,896 | +€1,215 | +3.1% |
| Cash at bank and in hand | 54/58 | €31,831 | €28,790 | -€3,042 | -9.6% |
| Deferred charges and accrued income | 490/1 | €2,292 | €996 | -€1,296 | -56.5% |
| Total equity and liabilities | 10/49 | €212,975 | €206,937 | -€6,038 | -2.8% |
| Equity | 10/15 | €155,963 | €164,487 | +€8,525 | +5.5% |
| Contributions | 10/11 | €50,520 | €50,520 | = | 0.0% |
| Reserves | 13 | €105,443 | €113,967 | +€8,525 | +8.1% |
| Non-distributable reserves | 130/1 | €5,052 | €5,052 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,052 | €5,052 | = | 0.0% |
| Distributable reserves | 133 | €100,391 | €108,915 | +€8,525 | +8.5% |
| Amounts payable | 17/49 | €57,012 | €42,450 | -€14,562 | -25.5% |
| Amounts payable within one year | 42/48 | €57,012 | €42,450 | -€14,562 | -25.5% |
| Trade debts | 44 | €34,446 | €26,353 | -€8,093 | -23.5% |
| Suppliers | 440/4 | €34,446 | €26,353 | -€8,093 | -23.5% |
| Taxes, remuneration and social security | 45 | €15,624 | €9,155 | -€6,469 | -41.4% |
| Taxes | 450/3 | €11,094 | €3,399 | -€7,695 | -69.4% |
| Remuneration and social security | 454/9 | €4,531 | €5,756 | +€1,225 | +27.0% |
| Other amounts payable | 47/48 | €6,942 | €6,942 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €156 | +€156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,655 | €6,407 | +€752 | +13.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2 | - | -€2 | |
| Other operating charges | 640/8 | €2,259 | €1,379 | -€880 | -38.9% |
| Non-recurring operating charges | 66A | - | €278 | +€278 | |
| Gross operating margin | 9900 | €44,075 | €21,621 | -€22,455 | -50.9% |
| Operating profit (loss) | 9901 | €36,159 | €13,401 | -€22,759 | -62.9% |
| Financial income | 75/76B | €604 | €642 | +€39 | +6.4% |
| Recurring financial income | 75 | €604 | €642 | +€39 | +6.4% |
| Financial charges | 65/66B | €866 | €2,154 | +€1,288 | +148.8% |
| Recurring financial charges | 65 | €866 | €2,154 | +€1,288 | +148.8% |
| Profit (loss) for the period before taxes | 9903 | €35,897 | €11,889 | -€24,008 | -66.9% |
| Income taxes | 67/77 | €11,094 | €3,365 | -€7,729 | -69.7% |
| Profit (loss) for the period | 9904 | €24,804 | €8,525 | -€16,279 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,804 | €8,525 | -€16,279 | -65.6% |
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 2 October 2026 via checked.be.