BUISSET: 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.
BUISSET
Largest movements
- Receivables within one year +€946,444
up €946,444 (+2427.4%), from €38,990 to €985,434
of which Other amounts receivable: +€952,061
- Tangible fixed assets +€122,712
up €122,712 (+20.7%), from €592,067 to €714,779
of which Furniture and vehicles: +€146,842
- Cash +€72,479
up €72,479 (+18.8%), from €385,754 to €458,234
mainly Net result for the year (+€841,038) and Debts after one year (+€111,204)
- Reserves +€841,038
up €841,038 (+470.3%), from €178,839 to €1.0m
of which Distributable reserves: +€841,038
- Debts after one year +€111,204
new in 2025: €111,204
- Tax, wage and social debts +€98,330
up €98,330 (+279.1%), from €35,230 to €133,560
- Current portion of long-term debt +€53,449
new in 2025: €53,449
- Financial income +€899,946
up €899,946 (+24251.1%), from €3,711 to €903,657
- Taxes +€73,846
up €73,846 (+411.1%), from €17,962 to €91,808
- Depreciation +€34,492
up €34,492 (+134.3%), from €25,688 to €60,180
- Gross operating margin +€19,270
up €19,270 (+15.3%), from €126,015 to €145,285
- Financial charges +€2,023
up €2,023 (+4.2%), from €48,181 to €50,204
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 | €2,259,945 | €3,399,757 | +€1.1m | +50.4% |
| Fixed assets | 21/28 | €1,818,088 | €1,940,800 | +€122,712 | +6.7% |
| Tangible fixed assets | 22/27 | €592,067 | €714,779 | +€122,712 | +20.7% |
| Land and buildings | 22 | €589,479 | €565,641 | -€23,838 | -4.0% |
| Plant, machinery and equipment | 23 | €584 | €292 | -€292 | -50.0% |
| Furniture and vehicles | 24 | €2,004 | €148,846 | +€146,842 | +7328.0% |
| Financial fixed assets | 28 | €1,226,021 | €1,226,021 | = | 0.0% |
| Current assets | 29/58 | €441,858 | €1,458,956 | +€1.0m | +230.2% |
| Stocks and contracts in progress | 3 | €11,692 | €12,327 | +€635 | +5.4% |
| Stocks | 30/36 | €11,692 | €12,327 | +€635 | +5.4% |
| Amounts receivable within one year | 40/41 | €38,990 | €985,434 | +€946,444 | +2427.4% |
| Trade receivables | 40 | €11,368 | €5,750 | -€5,617 | -49.4% |
| Other amounts receivable | 41 | €27,623 | €979,684 | +€952,061 | +3446.7% |
| Cash at bank and in hand | 54/58 | €385,754 | €458,234 | +€72,479 | +18.8% |
| Deferred charges and accrued income | 490/1 | €5,421 | €2,962 | -€2,459 | -45.4% |
| Total equity and liabilities | 10/49 | €2,259,945 | €3,399,757 | +€1.1m | +50.4% |
| Equity | 10/15 | €1,517,027 | €2,358,065 | +€841,038 | +55.4% |
| Contributions | 10/11 | €1,061,760 | €1,061,760 | = | 0.0% |
| Capital | 10 | €1,061,760 | €1,061,760 | = | 0.0% |
| Issued capital | 100 | €1,061,760 | €1,061,760 | = | 0.0% |
| Reserves | 13 | €178,839 | €1,019,877 | +€841,038 | +470.3% |
| Non-distributable reserves | 130/1 | €13,318 | €13,318 | = | 0.0% |
| Legal reserve | 130 | €13,318 | €13,318 | = | 0.0% |
| Distributable reserves | 133 | €165,521 | €1,006,559 | +€841,038 | +508.1% |
| Profit (loss) carried forward | 14 | €276,429 | €276,429 | = | 0.0% |
| Amounts payable | 17/49 | €742,918 | €1,041,691 | +€298,773 | +40.2% |
| Amounts payable after more than one year | 17 | - | €111,204 | +€111,204 | |
| Financial debts | 170/4 | - | €111,204 | +€111,204 | |
| Amounts payable within one year | 42/48 | €742,918 | €930,487 | +€187,569 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | - | €53,449 | +€53,449 | |
| Trade debts | 44 | €29,092 | €35,344 | +€6,252 | +21.5% |
| Suppliers | 440/4 | €29,092 | €35,344 | +€6,252 | +21.5% |
| Advances received on contracts in progress | 46 | €514 | €514 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €35,230 | €133,560 | +€98,330 | +279.1% |
| Taxes | 450/3 | €35,230 | €133,560 | +€98,330 | +279.1% |
| Other amounts payable | 47/48 | €678,083 | €707,620 | +€29,537 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,688 | €60,180 | +€34,492 | +134.3% |
| Other operating charges | 640/8 | €4,931 | €5,710 | +€779 | +15.8% |
| Gross operating margin | 9900 | €126,015 | €145,285 | +€19,270 | +15.3% |
| Operating profit (loss) | 9901 | €95,395 | €79,394 | -€16,001 | -16.8% |
| Financial income | 75/76B | €3,711 | €903,657 | +€899,946 | +24251.1% |
| Recurring financial income | 75 | €3,711 | €903,657 | +€899,946 | +24251.1% |
| Financial charges | 65/66B | €48,181 | €50,204 | +€2,023 | +4.2% |
| Recurring financial charges | 65 | €48,181 | €50,204 | +€2,023 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €50,925 | €932,847 | +€881,921 | +1731.8% |
| Income taxes | 67/77 | €17,962 | €91,808 | +€73,846 | +411.1% |
| Profit (loss) for the period | 9904 | €32,963 | €841,038 | +€808,075 | +2451.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,963 | €841,038 | +€808,075 | +2451.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.