BUDDHI: 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.
BUDDHI
Largest movements
- Cash +€12,986
up €12,986 (+12.0%), from €108,644 to €121,630
mainly Other debts (+€27,119) and Trade debts (+€6,443)
- Receivables within one year -€2,244
down €2,244 (-5.4%), from €41,480 to €39,236
of which Trade receivables: -€4,400
- Reserves -€27,119
down €27,119 (-45.5%), from €59,557 to €32,438
- Other debts +€27,119
new in 2025: €27,119
- Trade debts +€6,443
up €6,443 (+50.9%), from €12,665 to €19,108
- Tax, wage and social debts +€5,986
up €5,986 (+8.2%), from €72,694 to €78,680
of which Remuneration and social security: +€7,504
- Staff costs +€30,724
up €30,724 (+11.5%), from €266,311 to €297,035
- Gross operating margin +€25,275
up €25,275 (+9.3%), from €270,460 to €295,735
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 | €151,116 | €161,989 | +€10,873 | +7.2% |
| Current assets | 29/58 | €151,116 | €161,989 | +€10,873 | +7.2% |
| Amounts receivable within one year | 40/41 | €41,480 | €39,236 | -€2,244 | -5.4% |
| Trade receivables | 40 | €30,795 | €26,396 | -€4,400 | -14.3% |
| Other amounts receivable | 41 | €10,684 | €12,840 | +€2,156 | +20.2% |
| Cash at bank and in hand | 54/58 | €108,644 | €121,630 | +€12,986 | +12.0% |
| Deferred charges and accrued income | 490/1 | €993 | €1,123 | +€131 | +13.2% |
| Total equity and liabilities | 10/49 | €151,116 | €161,989 | +€10,873 | +7.2% |
| Equity | 10/15 | €65,757 | €37,082 | -€28,674 | -43.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,557 | €32,438 | -€27,119 | -45.5% |
| Distributable reserves | 133 | €59,557 | €32,438 | -€27,119 | -45.5% |
| Profit (loss) carried forward | 14 | - | -€1,555 | -€1,555 | |
| Amounts payable | 17/49 | €85,359 | €124,907 | +€39,548 | +46.3% |
| Amounts payable within one year | 42/48 | €85,359 | €124,907 | +€39,548 | +46.3% |
| Trade debts | 44 | €12,665 | €19,108 | +€6,443 | +50.9% |
| Suppliers | 440/4 | €12,665 | €19,108 | +€6,443 | +50.9% |
| Taxes, remuneration and social security | 45 | €72,694 | €78,680 | +€5,986 | +8.2% |
| Taxes | 450/3 | €12,386 | €10,868 | -€1,518 | -12.3% |
| Remuneration and social security | 454/9 | €60,309 | €67,813 | +€7,504 | +12.4% |
| Other amounts payable | 47/48 | - | €27,119 | +€27,119 | |
| Remuneration, social security and pensions | 62 | €266,311 | €297,035 | +€30,724 | +11.5% |
| Other operating charges | 640/8 | €629 | €644 | +€14 | +2.3% |
| Gross operating margin | 9900 | €270,460 | €295,735 | +€25,275 | +9.3% |
| Operating profit (loss) | 9901 | €3,520 | -€1,944 | -€5,464 | |
| Financial income | 75/76B | €404 | €608 | +€204 | +50.4% |
| Recurring financial income | 75 | €404 | €608 | +€204 | +50.4% |
| Financial charges | 65/66B | €55 | €46 | -€9 | -15.8% |
| Recurring financial charges | 65 | €55 | €46 | -€9 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €3,869 | -€1,382 | -€5,251 | |
| Income taxes | 67/77 | €393 | €173 | -€220 | -56.0% |
| Profit (loss) for the period | 9904 | €3,476 | -€1,555 | -€5,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,476 | -€1,555 | -€5,031 |
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 16 October 2026 via checked.be.