BUDDHA DARSHAN: 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.
BUDDHA DARSHAN
Largest movements
- Intangible fixed assets +€44,000
up €44,000 (+95.4%), from €46,100 to €90,100
- Receivables after one year -€36,500
no longer reported in 2025 (was €36,500)
- Cash -€20,278
down €20,278 (-28.0%), from €72,543 to €52,265
mainly Investment in fixed assets (net) (-€99,100) and Net result for the year (-€88,833)
- Receivables within one year -€11,140
down €11,140 (-36.2%), from €30,809 to €19,669
of which Trade receivables: -€13,279
- Reserves -€100,000
down €100,000 (-55.0%), from €181,860 to €81,860
- Trade debts +€50,851
up €50,851 (+151%), from €33,696 to €84,547
- Debts after one year +€13,565
up €13,565 (+17.4%), from €77,919 to €91,483
- Current portion of long-term debt +€11,738
up €11,738 (+37.1%), from €31,646 to €43,384
- Profit (loss) carried forward +€11,167
up €11,167 (+332,357%), from €3 to €11,171
- Gross operating margin -€49,339
down €49,339 (-15.2%), from €325,067 to €275,728
- Staff costs +€41,603
up €41,603 (+16.4%), from €253,745 to €295,347
- Depreciation +€6,221
up €6,221 (+13.1%), from €47,346 to €53,567
- Taxes -€5,597
down €5,597 (-90.8%), from €6,165 to €568
- Other operating charges -€4,936
down €4,936 (-67.5%), from €7,308 to €2,373
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 | €385,190 | €362,025 | -€23,165 | -6.0% |
| Fixed assets | 21/28 | €234,122 | €279,655 | +€45,533 | +19.4% |
| Intangible fixed assets | 21 | €46,100 | €90,100 | +€44,000 | +95.4% |
| Tangible fixed assets | 22/27 | €184,463 | €185,996 | +€1,533 | +0.8% |
| Land and buildings | 22 | €28,450 | €46,829 | +€18,379 | +64.6% |
| Plant, machinery and equipment | 23 | €12,954 | €31,738 | +€18,783 | +145% |
| Furniture and vehicles | 24 | €143,059 | €107,430 | -€35,629 | -24.9% |
| Financial fixed assets | 28 | €3,559 | €3,559 | = | 0.0% |
| Current assets | 29/58 | €151,067 | €82,370 | -€68,698 | -45.5% |
| Amounts receivable after more than one year | 29 | €36,500 | - | -€36,500 | |
| Other amounts receivable | 291 | €36,500 | - | -€36,500 | |
| Stocks and contracts in progress | 3 | €8,403 | €8,365 | -€38 | -0.5% |
| Stocks | 30/36 | €8,403 | €8,365 | -€38 | -0.5% |
| Amounts receivable within one year | 40/41 | €30,809 | €19,669 | -€11,140 | -36.2% |
| Trade receivables | 40 | €24,827 | €11,548 | -€13,279 | -53.5% |
| Other amounts receivable | 41 | €5,982 | €8,121 | +€2,139 | +35.8% |
| Cash at bank and in hand | 54/58 | €72,543 | €52,265 | -€20,278 | -28.0% |
| Deferred charges and accrued income | 490/1 | €2,812 | €2,071 | -€741 | -26.4% |
| Total equity and liabilities | 10/49 | €385,190 | €362,025 | -€23,165 | -6.0% |
| Equity | 10/15 | €200,463 | €111,631 | -€88,833 | -44.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,860 | €81,860 | -€100,000 | -55.0% |
| Distributable reserves | 133 | €181,860 | €81,860 | -€100,000 | -55.0% |
| Profit (loss) carried forward | 14 | €3 | €11,171 | +€11,167 | +332,357% |
| Amounts payable | 17/49 | €184,726 | €250,394 | +€65,668 | +35.5% |
| Amounts payable after more than one year | 17 | €77,919 | €91,483 | +€13,565 | +17.4% |
| Financial debts | 170/4 | €77,919 | €91,483 | +€13,565 | +17.4% |
| Amounts payable within one year | 42/48 | €106,808 | €158,911 | +€52,103 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €31,646 | €43,384 | +€11,738 | +37.1% |
| Trade debts | 44 | €33,696 | €84,547 | +€50,851 | +151% |
| Suppliers | 440/4 | €33,696 | €84,547 | +€50,851 | +151% |
| Taxes, remuneration and social security | 45 | €41,327 | €30,979 | -€10,348 | -25.0% |
| Taxes | 450/3 | €34,806 | €30,979 | -€3,827 | -11.0% |
| Remuneration and social security | 454/9 | €6,521 | - | -€6,521 | |
| Other amounts payable | 47/48 | €138 | - | -€138 | |
| Non-recurring operating income | 76A | €6,788 | - | -€6,788 | |
| Remuneration, social security and pensions | 62 | €253,745 | €295,347 | +€41,603 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,346 | €53,567 | +€6,221 | +13.1% |
| Other operating charges | 640/8 | €7,308 | €2,373 | -€4,936 | -67.5% |
| Gross operating margin | 9900 | €325,067 | €275,728 | -€49,339 | -15.2% |
| Operating profit (loss) | 9901 | €16,667 | -€75,559 | -€92,226 | |
| Financial income | 75/76B | €23 | €200 | +€176 | +756% |
| Recurring financial income | 75 | €23 | €200 | +€176 | +756% |
| Financial charges | 65/66B | €11,262 | €12,906 | +€1,644 | +14.6% |
| Recurring financial charges | 65 | €11,262 | €12,906 | +€1,644 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €5,429 | -€88,265 | -€93,694 | |
| Income taxes | 67/77 | €6,165 | €568 | -€5,597 | -90.8% |
| Profit (loss) for the period | 9904 | -€736 | -€88,833 | -€88,097 | -11,970% |
| Profit (loss) for the period to be appropriated | 9905 | -€736 | -€88,833 | -€88,097 | -11,970% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.