BUDDY: 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.
BUDDY
Largest movements
- Receivables within one year +€3,411
up €3,411 (+22.9%), from €14,910 to €18,321
of which Other amounts receivable: +€1,848
- Tangible fixed assets -€2,655
no longer reported in 2025 (was €2,655)
of which Leasing and similar rights: -€2,525
- Cash -€673
down €673 (-3.3%), from €20,180 to €19,507
mainly Other debts (-€38,510) and Debts after one year (-€3,799)
- Profit (loss) carried forward +€45,305
up €45,305 (+46.8%), from -€96,761 to -€51,457
- Other debts -€38,510
down €38,510 (-69.5%), from €55,441 to €16,930
- Debts after one year -€3,799
down €3,799 (-6.2%), from €61,497 to €57,698
- Tax, wage and social debts -€3,409
down €3,409 (-32.8%), from €10,400 to €6,991
of which Remuneration and social security: -€4,255
- Trade debts +€1,556
up €1,556 (+358.9%), from €433 to €1,989
- Gross operating margin -€10,186
down €10,186 (-16.4%), from €62,257 to €52,071
- Depreciation +€692
up €692 (+34.3%), from €2,019 to €2,711
- Financial charges -€652
down €652 (-14.6%), from €4,468 to €3,816
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 | €37,745 | €37,828 | +€83 | +0.2% |
| Fixed assets | 21/28 | €2,655 | - | -€2,655 | |
| Tangible fixed assets | 22/27 | €2,655 | - | -€2,655 | |
| Plant, machinery and equipment | 23 | €129 | - | -€129 | |
| Leasing and similar rights | 25 | €2,525 | - | -€2,525 | |
| Current assets | 29/58 | €35,090 | €37,828 | +€2,738 | +7.8% |
| Amounts receivable within one year | 40/41 | €14,910 | €18,321 | +€3,411 | +22.9% |
| Trade receivables | 40 | €11,807 | €13,371 | +€1,563 | +13.2% |
| Other amounts receivable | 41 | €3,103 | €4,950 | +€1,848 | +59.5% |
| Cash at bank and in hand | 54/58 | €20,180 | €19,507 | -€673 | -3.3% |
| Total equity and liabilities | 10/49 | €37,745 | €37,828 | +€83 | +0.2% |
| Equity | 10/15 | -€93,938 | -€48,633 | +€45,305 | +48.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,824 | €1,824 | = | 0.0% |
| Distributable reserves | 133 | €1,824 | €1,824 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,761 | -€51,457 | +€45,305 | +46.8% |
| Amounts payable | 17/49 | €131,682 | €86,461 | -€45,221 | -34.3% |
| Amounts payable after more than one year | 17 | €61,497 | €57,698 | -€3,799 | -6.2% |
| Financial debts | 170/4 | €61,497 | €57,698 | -€3,799 | -6.2% |
| Amounts payable within one year | 42/48 | €70,185 | €28,763 | -€41,422 | -59.0% |
| Current portion of amounts payable after more than one year | 42 | €3,912 | €2,852 | -€1,059 | -27.1% |
| Trade debts | 44 | €433 | €1,989 | +€1,556 | +358.9% |
| Suppliers | 440/4 | €433 | €1,989 | +€1,556 | +358.9% |
| Taxes, remuneration and social security | 45 | €10,400 | €6,991 | -€3,409 | -32.8% |
| Taxes | 450/3 | €5,795 | €6,641 | +€847 | +14.6% |
| Remuneration and social security | 454/9 | €4,605 | €350 | -€4,255 | -92.4% |
| Other amounts payable | 47/48 | €55,441 | €16,930 | -€38,510 | -69.5% |
| Non-recurring operating income | 76A | €32,500 | - | -€32,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,019 | €2,711 | +€692 | +34.3% |
| Other operating charges | 640/8 | €236 | €240 | +€4 | +1.7% |
| Non-recurring operating charges | 66A | €47,871 | - | -€47,871 | |
| Gross operating margin | 9900 | €62,257 | €52,071 | -€10,186 | -16.4% |
| Operating profit (loss) | 9901 | €12,131 | €49,120 | +€36,989 | +304.9% |
| Financial income | 75/76B | €71 | - | -€71 | |
| Recurring financial income | 75 | €71 | - | -€71 | |
| Financial charges | 65/66B | €4,468 | €3,816 | -€652 | -14.6% |
| Recurring financial charges | 65 | €4,468 | €3,816 | -€652 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €7,734 | €45,305 | +€37,570 | +485.8% |
| Profit (loss) for the period | 9904 | €7,734 | €45,305 | +€37,570 | +485.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,734 | €45,305 | +€37,570 | +485.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.