BudgetIS: 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.
BudgetIS
Largest movements
- Current investments +€20,532
up €20,532 (+7.2%), from €284,786 to €305,317
- Tangible fixed assets -€13,197
down €13,197 (-39.8%), from €33,122 to €19,925
of which Furniture and vehicles: -€11,991
- Reserves -€147,391
down €147,391 (-43.7%), from €337,253 to €189,862
of which Distributable reserves: -€147,391
- Other debts +€142,777
up €142,777 (+235.9%), from €60,526 to €203,303
- Tax, wage and social debts +€10,710
up €10,710 (+157.8%), from €6,786 to €17,496
No income-statement line moved by more than 1% of the activity.
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 | €418,600 | €424,212 | +€5,613 | +1.3% |
| Fixed assets | 21/28 | €108,122 | €94,925 | -€13,197 | -12.2% |
| Tangible fixed assets | 22/27 | €33,122 | €19,925 | -€13,197 | -39.8% |
| Furniture and vehicles | 24 | €30,710 | €18,719 | -€11,991 | -39.0% |
| Other tangible fixed assets | 26 | €2,412 | €1,206 | -€1,206 | -50.0% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €310,478 | €329,288 | +€18,810 | +6.1% |
| Amounts receivable within one year | 40/41 | €18,275 | €18,816 | +€541 | +3.0% |
| Trade receivables | 40 | €12,990 | €14,740 | +€1,751 | +13.5% |
| Other amounts receivable | 41 | €5,285 | €4,076 | -€1,210 | -22.9% |
| Current investments | 50/53 | €284,786 | €305,317 | +€20,532 | +7.2% |
| Cash at bank and in hand | 54/58 | €5,028 | €4,290 | -€738 | -14.7% |
| Deferred charges and accrued income | 490/1 | €2,390 | €865 | -€1,525 | -63.8% |
| Total equity and liabilities | 10/49 | €418,600 | €424,212 | +€5,613 | +1.3% |
| Equity | 10/15 | €349,653 | €202,262 | -€147,391 | -42.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €337,253 | €189,862 | -€147,391 | -43.7% |
| Non-distributable reserves | 130/1 | €7,440 | €7,440 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,440 | €7,440 | = | 0.0% |
| Distributable reserves | 133 | €329,813 | €182,422 | -€147,391 | -44.7% |
| Amounts payable | 17/49 | €68,947 | €221,950 | +€153,003 | +221.9% |
| Amounts payable within one year | 42/48 | €68,947 | €221,950 | +€153,003 | +221.9% |
| Trade debts | 44 | €1,636 | €1,152 | -€484 | -29.6% |
| Suppliers | 440/4 | €1,636 | €1,152 | -€484 | -29.6% |
| Taxes, remuneration and social security | 45 | €6,786 | €17,496 | +€10,710 | +157.8% |
| Taxes | 450/3 | €6,786 | €17,496 | +€10,710 | +157.8% |
| Other amounts payable | 47/48 | €60,526 | €203,303 | +€142,777 | +235.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,197 | €13,197 | = | 0.0% |
| Other operating charges | 640/8 | €442 | €128 | -€314 | -71.1% |
| Gross operating margin | 9900 | €102,368 | €103,248 | +€880 | +0.9% |
| Operating profit (loss) | 9901 | €88,729 | €89,924 | +€1,194 | +1.3% |
| Financial income | 75/76B | €4,862 | €4,979 | +€117 | +2.4% |
| Recurring financial income | 75 | €4,862 | €4,979 | +€117 | +2.4% |
| Financial charges | 65/66B | €123 | €115 | -€8 | -6.2% |
| Recurring financial charges | 65 | €123 | €115 | -€8 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €93,469 | €94,788 | +€1,319 | +1.4% |
| Income taxes | 67/77 | €25,569 | €25,891 | +€322 | +1.3% |
| Profit (loss) for the period | 9904 | €67,900 | €68,897 | +€997 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,900 | €68,897 | +€997 | +1.5% |
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 12 October 2026 via checked.be.