BUIJSSE: 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.
What changed
BUIJSSE
NACE 43.341, Painting of buildings
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€195,751
2024 · €252,846-€57,095
Equity
€794,472
2024 · €1.2m-€429,249
Cash
€47,280
2024 · €58,843-€11,563
Balance sheet total
€4.0m
2024 · €4.2m-€198,522
Largest movements
Assets
- Receivables within one year -€221,725
down €221,725 (-15.7%), from €1.4m to €1.2m
of which Other amounts receivable: -€220,501
Equity and liabilities
- Other debts +€515,070
up €515,070 (+320%), from €161,060 to €676,130
- Reserves -€429,249
down €429,249 (-35.6%), from €1.2m to €775,872
of which Distributable reserves: -€429,249
- Debts after one year -€245,033
down €245,033 (-10.5%), from €2.3m to €2.1m
- Trade debts +€92,774
up €92,774 (+267%), from €34,694 to €127,467
- Tax, wage and social debts -€87,624
down €87,624 (-80.1%), from €109,342 to €21,718
Income statement
- Gross operating margin -€68,722
down €68,722 (-15.9%), from €432,772 to €364,049
- Taxes -€6,205
down €6,205 (-17.0%), from €36,461 to €30,257
- Financial income +€5,010
up €5,010 (+31.2%), from €16,047 to €21,057
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.
Result 2024
€252,846
Gross operating margin
-€68,722
Depreciation
+€47
Other operating charges
-€1,415
Financial income
+€5,010
Financial charges
+€1,781
Taxes
+€6,205
Result 2025
€195,751
raises the resultlowers the result
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.
From operations
+€945,785
Investment
-€70,137
Financing
-€887,211
Cash 2024
€58,843
From operations (derived)
+€945,785
Net result for the year
+€195,751
Depreciation
+€39,393
Receivables within one year
+€221,725
Deferred charges and accrued income
-€4,023
Provisions
-€29,766
Trade debts
+€92,774
Tax, wage and social debts
-€87,624
Other debts
+€515,070
Accrued charges and deferred income
+€2,484
Investment (derived)
-€70,137
Investment in fixed assets (net)
-€70,137
Financing
-€887,211
Debts after one year
-€245,033
Current portion of long-term debt
+€7,822
Short-term financial debts
-€25,000
Contributions, distributions and other
-€625,000
Cash 2025
€47,280
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,154,395 | €3,955,874 | -€198,522 | -4.8% |
| Fixed assets | 21/28 | €1,183,402 | €1,214,146 | +€30,744 | +2.6% |
| Tangible fixed assets | 22/27 | €1,183,402 | €1,214,146 | +€30,744 | +2.6% |
| Land and buildings | 22 | €1,107,008 | €1,095,488 | -€11,520 | -1.0% |
| Plant, machinery and equipment | 23 | €7,195 | €74,399 | +€67,204 | +934% |
| Leasing and similar rights | 25 | €69,198 | €44,259 | -€24,939 | -36.0% |
| Current assets | 29/58 | €2,970,994 | €2,741,728 | -€229,266 | -7.7% |
| Amounts receivable after more than one year | 29 | €1,500,000 | €1,500,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,500,000 | €1,500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,412,151 | €1,190,425 | -€221,725 | -15.7% |
| Trade receivables | 40 | €80,566 | €79,342 | -€1,224 | -1.5% |
| Other amounts receivable | 41 | €1,331,585 | €1,111,083 | -€220,501 | -16.6% |
| Cash at bank and in hand | 54/58 | €58,843 | €47,280 | -€11,563 | -19.7% |
| Deferred charges and accrued income | 490/1 | - | €4,023 | +€4,023 | |
| Total equity and liabilities | 10/49 | €4,154,395 | €3,955,874 | -€198,522 | -4.8% |
| Equity | 10/15 | €1,223,721 | €794,472 | -€429,249 | -35.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,205,121 | €775,872 | -€429,249 | -35.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,203,261 | €774,012 | -€429,249 | -35.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €33,426 | €3,659 | -€29,766 | -89.1% |
| Provisions for liabilities and charges | 160/5 | €33,426 | €3,659 | -€29,766 | -89.1% |
| Major repairs and maintenance | 162 | €33,426 | €3,659 | -€29,766 | -89.1% |
| Amounts payable | 17/49 | €2,897,249 | €3,157,742 | +€260,493 | +9.0% |
| Amounts payable after more than one year | 17 | €2,329,942 | €2,084,909 | -€245,033 | -10.5% |
| Financial debts | 170/4 | €2,329,942 | €2,084,909 | -€245,033 | -10.5% |
| Amounts payable within one year | 42/48 | €567,307 | €1,070,349 | +€503,043 | +88.7% |
| Current portion of amounts payable after more than one year | 42 | €237,211 | €245,033 | +€7,822 | +3.3% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100% |
| Trade debts | 44 | €34,694 | €127,467 | +€92,774 | +267% |
| Suppliers | 440/4 | €34,694 | €127,467 | +€92,774 | +267% |
| Taxes, remuneration and social security | 45 | €109,342 | €21,718 | -€87,624 | -80.1% |
| Taxes | 450/3 | €109,342 | €21,718 | -€87,624 | -80.1% |
| Other amounts payable | 47/48 | €161,060 | €676,130 | +€515,070 | +320% |
| Accrued charges and deferred income | 492/3 | - | €2,484 | +€2,484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,440 | €39,393 | -€47 | -0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€29,766 | -€29,766 | = | 0.0% |
| Other operating charges | 640/8 | €49,387 | €50,803 | +€1,415 | +2.9% |
| Gross operating margin | 9900 | €432,772 | €364,049 | -€68,722 | -15.9% |
| Operating profit (loss) | 9901 | €373,710 | €303,620 | -€70,090 | -18.8% |
| Financial income | 75/76B | €16,047 | €21,057 | +€5,010 | +31.2% |
| Recurring financial income | 75 | €16,047 | €21,057 | +€5,010 | +31.2% |
| Financial charges | 65/66B | €100,450 | €98,669 | -€1,781 | -1.8% |
| Recurring financial charges | 65 | €100,450 | €98,669 | -€1,781 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €289,308 | €226,008 | -€63,299 | -21.9% |
| Income taxes | 67/77 | €36,461 | €30,257 | -€6,205 | -17.0% |
| Profit (loss) for the period | 9904 | €252,846 | €195,751 | -€57,095 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €252,846 | €195,751 | -€57,095 | -22.6% |
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 20 October 2026 via checked.be.