BUISSET HIGH TECH: 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.
BUISSET HIGH TECH
Largest movements
- Cash +€208,216
up €208,216 (+1029.6%), from €20,224 to €228,440
mainly Other debts (+€1.1m) and Debts after one year (+€171,341)
- Tangible fixed assets +€198,004
up €198,004 (+36.8%), from €537,367 to €735,371
of which Furniture and vehicles: +€214,604
- Current investments +€80,207
up €80,207 (+7.3%), from €1.1m to €1.2m
- Receivables within one year -€48,710
down €48,710 (-17.6%), from €276,852 to €228,142
of which Other amounts receivable: -€34,018
- Other debts +€1.1m
up €1.1m (+390.2%), from €280,570 to €1.4m
- Reserves -€497,249
down €497,249 (-84.9%), from €585,877 to €88,628
of which Distributable reserves: -€497,249
- Profit (loss) carried forward -€294,551
down €294,551 (-27.9%), from €1.1m to €762,978
- Debts after one year +€171,341
new in 2025: €171,341
- Current portion of long-term debt +€68,703
new in 2025: €68,703
- Gross operating margin -€107,405
down €107,405 (-19.7%), from €544,237 to €436,832
- Taxes -€78,061
down €78,061 (-59.8%), from €130,432 to €52,371
- Staff costs +€38,868
up €38,868 (+35.5%), from €109,402 to €148,270
- Depreciation +€35,236
up €35,236 (+65.6%), from €53,702 to €88,938
- Financial charges +€9,611
up €9,611 (+43.9%), from €21,879 to €31,490
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 | €2,162,164 | €2,617,097 | +€454,933 | +21.0% |
| Fixed assets | 21/28 | €537,367 | €735,371 | +€198,004 | +36.8% |
| Tangible fixed assets | 22/27 | €537,367 | €735,371 | +€198,004 | +36.8% |
| Land and buildings | 22 | €523,383 | €512,464 | -€10,919 | -2.1% |
| Plant, machinery and equipment | 23 | €7,797 | €2,116 | -€5,681 | -72.9% |
| Furniture and vehicles | 24 | €6,187 | €220,791 | +€214,604 | +3468.4% |
| Current assets | 29/58 | €1,624,797 | €1,881,726 | +€256,929 | +15.8% |
| Stocks and contracts in progress | 3 | €212,460 | €230,584 | +€18,124 | +8.5% |
| Stocks | 30/36 | €212,460 | €230,584 | +€18,124 | +8.5% |
| Amounts receivable within one year | 40/41 | €276,852 | €228,142 | -€48,710 | -17.6% |
| Trade receivables | 40 | €61,787 | €47,094 | -€14,692 | -23.8% |
| Other amounts receivable | 41 | €215,065 | €181,047 | -€34,018 | -15.8% |
| Current investments | 50/53 | €1,099,803 | €1,180,010 | +€80,207 | +7.3% |
| Cash at bank and in hand | 54/58 | €20,224 | €228,440 | +€208,216 | +1029.6% |
| Deferred charges and accrued income | 490/1 | €15,459 | €14,551 | -€908 | -5.9% |
| Total equity and liabilities | 10/49 | €2,162,164 | €2,617,097 | +€454,933 | +21.0% |
| Equity | 10/15 | €1,662,006 | €870,206 | -€791,800 | -47.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €585,877 | €88,628 | -€497,249 | -84.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €509,017 | €11,768 | -€497,249 | -97.7% |
| Profit (loss) carried forward | 14 | €1,057,529 | €762,978 | -€294,551 | -27.9% |
| Amounts payable | 17/49 | €500,157 | €1,746,890 | +€1.2m | +249.3% |
| Amounts payable after more than one year | 17 | - | €171,341 | +€171,341 | |
| Financial debts | 170/4 | - | €171,341 | +€171,341 | |
| Amounts payable within one year | 42/48 | €500,157 | €1,565,084 | +€1.1m | +212.9% |
| Current portion of amounts payable after more than one year | 42 | - | €68,703 | +€68,703 | |
| Trade debts | 44 | €78,870 | €21,462 | -€57,409 | -72.8% |
| Suppliers | 440/4 | €78,870 | €21,462 | -€57,409 | -72.8% |
| Taxes, remuneration and social security | 45 | €140,717 | €99,586 | -€41,131 | -29.2% |
| Taxes | 450/3 | €113,245 | €53,250 | -€59,995 | -53.0% |
| Remuneration and social security | 454/9 | €27,472 | €46,336 | +€18,864 | +68.7% |
| Other amounts payable | 47/48 | €280,570 | €1,375,334 | +€1.1m | +390.2% |
| Accrued charges and deferred income | 492/3 | - | €10,465 | +€10,465 | |
| Remuneration, social security and pensions | 62 | €109,402 | €148,270 | +€38,868 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,702 | €88,938 | +€35,236 | +65.6% |
| Other operating charges | 640/8 | €17,870 | €20,284 | +€2,413 | +13.5% |
| Gross operating margin | 9900 | €544,237 | €436,832 | -€107,405 | -19.7% |
| Operating profit (loss) | 9901 | €363,263 | €179,340 | -€183,922 | -50.6% |
| Financial income | 75/76B | €3,779 | €12,721 | +€8,942 | +236.7% |
| Recurring financial income | 75 | €3,779 | €12,721 | +€8,942 | +236.7% |
| Financial charges | 65/66B | €21,879 | €31,490 | +€9,611 | +43.9% |
| Recurring financial charges | 65 | €21,879 | €31,490 | +€9,611 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €345,162 | €160,571 | -€184,591 | -53.5% |
| Income taxes | 67/77 | €130,432 | €52,371 | -€78,061 | -59.8% |
| Profit (loss) for the period | 9904 | €214,730 | €108,200 | -€106,530 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €214,730 | €108,200 | -€106,530 | -49.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.