Buddy Buddy: 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.
Buddy Buddy
Largest movements
- Receivables within one year +€873,078
up €873,078 (+349%), from €250,024 to €1.1m
of which Other amounts receivable: +€762,226
- Financial fixed assets -€230,899
down €230,899 (-24.8%), from €931,327 to €700,428
- Tangible fixed assets -€117,184
down €117,184 (-35.8%), from €327,608 to €210,424
of which Other tangible fixed assets: -€96,536
- Stocks and contracts +€100,930
up €100,930 (+52.4%), from €192,440 to €293,370
- Deferred charges and accrued income +€29,333
up €29,333 (+702%), from €4,176 to €33,509
- Other debts +€334,234
up €334,234 (+242%), from €138,186 to €472,420
- Debts after one year -€281,940
down €281,940 (-26.5%), from €1.1m to €782,534
of which Financial debts: -€281,940
- Trade debts +€252,263
new in 2025: €252,263
- Profit (loss) carried forward +€248,781
up €248,781 (+64.0%), from €388,474 to €637,255
- Current portion of long-term debt +€100,201
up €100,201 (+87.5%), from €114,526 to €214,727
- Gross operating margin +€283,890
up €283,890 (+41.6%), from €682,508 to €966,398
- Staff costs +€105,928
up €105,928 (+24.4%), from €434,273 to €540,201
- Financial income +€78,776
up €78,776 (+2,372%), from €3,321 to €82,097
- Financial charges +€24,008
up €24,008 (+103%), from €23,393 to €47,401
- Depreciation -€11,180
down €11,180 (-11.7%), from €95,343 to €84,163
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 | €1,845,255 | €2,531,907 | +€686,652 | +37.2% |
| Fixed assets | 21/28 | €1,317,051 | €988,252 | -€328,799 | -25.0% |
| Intangible fixed assets | 21 | €58,116 | €77,400 | +€19,284 | +33.2% |
| Tangible fixed assets | 22/27 | €327,608 | €210,424 | -€117,184 | -35.8% |
| Plant, machinery and equipment | 23 | €57,170 | €39,572 | -€17,598 | -30.8% |
| Furniture and vehicles | 24 | €5,708 | €2,658 | -€3,050 | -53.4% |
| Other tangible fixed assets | 26 | €264,730 | €168,194 | -€96,536 | -36.5% |
| Financial fixed assets | 28 | €931,327 | €700,428 | -€230,899 | -24.8% |
| Current assets | 29/58 | €528,204 | €1,543,655 | +€1.0m | +192% |
| Stocks and contracts in progress | 3 | €192,440 | €293,370 | +€100,930 | +52.4% |
| Stocks | 30/36 | €192,440 | €293,370 | +€100,930 | +52.4% |
| Amounts receivable within one year | 40/41 | €250,024 | €1,123,102 | +€873,078 | +349% |
| Trade receivables | 40 | €150,318 | €261,170 | +€110,852 | +73.7% |
| Other amounts receivable | 41 | €99,706 | €861,932 | +€762,226 | +764% |
| Cash at bank and in hand | 54/58 | €81,564 | €93,674 | +€12,110 | +14.8% |
| Deferred charges and accrued income | 490/1 | €4,176 | €33,509 | +€29,333 | +702% |
| Total equity and liabilities | 10/49 | €1,845,255 | €2,531,907 | +€686,652 | +37.2% |
| Equity | 10/15 | €438,474 | €687,255 | +€248,781 | +56.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €388,474 | €637,255 | +€248,781 | +64.0% |
| Amounts payable | 17/49 | €1,406,781 | €1,844,652 | +€437,871 | +31.1% |
| Amounts payable after more than one year | 17 | €1,064,474 | €782,534 | -€281,940 | -26.5% |
| Financial debts | 170/4 | €1,064,474 | €782,534 | -€281,940 | -26.5% |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €342,307 | €1,062,118 | +€719,811 | +210% |
| Current portion of amounts payable after more than one year | 42 | €114,526 | €214,727 | +€100,201 | +87.5% |
| Financial debts | 43 | - | €13,461 | +€13,461 | |
| Credit institutions | 430/8 | - | €13,461 | +€13,461 | |
| Trade debts | 44 | - | €252,263 | +€252,263 | |
| Suppliers | 440/4 | - | €252,263 | +€252,263 | |
| Taxes, remuneration and social security | 45 | €89,595 | €109,247 | +€19,652 | +21.9% |
| Taxes | 450/3 | €23,240 | €36,851 | +€13,611 | +58.6% |
| Remuneration and social security | 454/9 | €66,355 | €72,396 | +€6,041 | +9.1% |
| Other amounts payable | 47/48 | €138,186 | €472,420 | +€334,234 | +242% |
| Non-recurring operating income | 76A | - | €169,266 | +€169,266 | |
| Remuneration, social security and pensions | 62 | €434,273 | €540,201 | +€105,928 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,343 | €84,163 | -€11,180 | -11.7% |
| Other operating charges | 640/8 | €1,119 | €3,636 | +€2,517 | +225% |
| Non-recurring operating charges | 66A | - | €67,334 | +€67,334 | |
| Gross operating margin | 9900 | €682,508 | €966,398 | +€283,890 | +41.6% |
| Operating profit (loss) | 9901 | €151,773 | €271,064 | +€119,291 | +78.6% |
| Financial income | 75/76B | €3,321 | €82,097 | +€78,776 | +2,372% |
| Recurring financial income | 75 | €3,321 | €82,097 | +€78,776 | +2,372% |
| Financial charges | 65/66B | €23,393 | €47,401 | +€24,008 | +103% |
| Recurring financial charges | 65 | €23,393 | €47,401 | +€24,008 | +103% |
| Profit (loss) for the period before taxes | 9903 | €131,701 | €305,760 | +€174,059 | +132% |
| Income taxes | 67/77 | €48,775 | €56,979 | +€8,204 | +16.8% |
| Profit (loss) for the period | 9904 | €82,926 | €248,781 | +€165,855 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €82,926 | €248,781 | +€165,855 | +200% |
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 21 October 2026 via checked.be.