Buffel Consultancy: 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.
Buffel Consultancy
Largest movements
- Cash +€40,173
up €40,173 (+509.8%), from €7,880 to €48,053
mainly Net result for the year (+€20,943) and Receivables within one year (+€16,194)
- Receivables within one year -€16,194
down €16,194 (-78.1%), from €20,745 to €4,551
of which Trade receivables: -€12,532
- Tangible fixed assets -€2,206
down €2,206 (-30.0%), from €7,355 to €5,149
- Receivables after one year +€1,380
up €1,380 (+3.5%), from €39,939 to €41,319
- Reserves +€20,943
up €20,943 (+31.2%), from €67,112 to €88,056
- Tax, wage and social debts +€2,912
up €2,912 (+52.5%), from €5,551 to €8,463
- Gross operating margin -€1,306
down €1,306 (-4.0%), from €32,335 to €31,029
- Depreciation +€1,260
up €1,260 (+53.6%), from €2,351 to €3,610
- Taxes -€1,127
down €1,127 (-11.7%), from €9,589 to €8,463
- Financial income +€825
up €825 (+60.0%), from €1,376 to €2,202
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 | €75,920 | €99,072 | +€23,152 | +30.5% |
| Fixed assets | 21/28 | €7,355 | €5,149 | -€2,206 | -30.0% |
| Tangible fixed assets | 22/27 | €7,355 | €5,149 | -€2,206 | -30.0% |
| Furniture and vehicles | 24 | €7,355 | €5,149 | -€2,206 | -30.0% |
| Current assets | 29/58 | €68,565 | €93,923 | +€25,359 | +37.0% |
| Amounts receivable after more than one year | 29 | €39,939 | €41,319 | +€1,380 | +3.5% |
| Other amounts receivable | 291 | €39,939 | €41,319 | +€1,380 | +3.5% |
| Amounts receivable within one year | 40/41 | €20,745 | €4,551 | -€16,194 | -78.1% |
| Trade receivables | 40 | €12,532 | - | -€12,532 | |
| Other amounts receivable | 41 | €8,214 | €4,551 | -€3,663 | -44.6% |
| Cash at bank and in hand | 54/58 | €7,880 | €48,053 | +€40,173 | +509.8% |
| Total equity and liabilities | 10/49 | €75,920 | €99,072 | +€23,152 | +30.5% |
| Equity | 10/15 | €69,112 | €90,056 | +€20,943 | +30.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €67,112 | €88,056 | +€20,943 | +31.2% |
| Distributable reserves | 133 | €67,112 | €88,056 | +€20,943 | +31.2% |
| Amounts payable | 17/49 | €6,807 | €9,016 | +€2,209 | +32.5% |
| Amounts payable within one year | 42/48 | €6,807 | €9,016 | +€2,209 | +32.5% |
| Trade debts | 44 | €1,256 | €554 | -€703 | -55.9% |
| Suppliers | 440/4 | €1,256 | €554 | -€703 | -55.9% |
| Taxes, remuneration and social security | 45 | €5,551 | €8,463 | +€2,912 | +52.5% |
| Taxes | 450/3 | €5,551 | €8,463 | +€2,912 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,351 | €3,610 | +€1,260 | +53.6% |
| Other operating charges | 640/8 | €391 | €144 | -€247 | -63.2% |
| Gross operating margin | 9900 | €32,335 | €31,029 | -€1,306 | -4.0% |
| Operating profit (loss) | 9901 | €29,592 | €27,275 | -€2,318 | -7.8% |
| Financial income | 75/76B | €1,376 | €2,202 | +€825 | +60.0% |
| Recurring financial income | 75 | €1,376 | €2,202 | +€825 | +60.0% |
| Financial charges | 65/66B | €44 | €70 | +€27 | +61.8% |
| Recurring financial charges | 65 | €44 | €70 | +€27 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | €30,925 | €29,406 | -€1,519 | -4.9% |
| Income taxes | 67/77 | €9,589 | €8,463 | -€1,127 | -11.7% |
| Profit (loss) for the period | 9904 | €21,336 | €20,943 | -€393 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,336 | €20,943 | -€393 | -1.8% |
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.