BUISSONNIERE: 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.
What changed
BUISSONNIERE
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
-€251,944
2025 · €178,842-€430,786
Equity
€14.3m
2025 · €14.5m-€251,944
Cash
€1.3m
2025 · €2.2m-€870,393
Balance sheet total
€15.5m
2025 · €15.7m-€223,586
Largest movements
Assets
- Current investments +€875,423
up €875,423 (+13.9%), from €6.3m to €7.2m
- Cash -€870,393
down €870,393 (-40.5%), from €2.2m to €1.3m
mainly Current investments (-€875,423) and Stocks and contracts (-€454,607)
- Stocks and contracts +€454,607
up €454,607 (+19.8%), from €2.3m to €2.8m
- Receivables within one year -€260,985
down €260,985 (-32.3%), from €806,868 to €545,882
of which Other amounts receivable: -€172,443
- Deferred charges and accrued income -€174,361
down €174,361 (-16.7%), from €1.0m to €871,716
Equity and liabilities
- Profit (loss) carried forward -€251,944
down €251,944 (-2.0%), from €12.6m to €12.3m
Income statement
- Write-downs +€704,102
up €704,102, from -€311,916 to €392,186
- Gross operating margin +€291,073
up €291,073 (+11.2%), from €2.6m to €2.9m
- Staff costs +€256,886
up €256,886 (+12.1%), from €2.1m to €2.4m
- Financial income +€240,314
up €240,314 (+283.3%), from €84,840 to €325,154
- Financial charges +€80,768
up €80,768 (+62.5%), from €129,267 to €210,035
From the 2025 result to the 2026 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 2025
€178,842
Gross operating margin
+€291,073
Staff costs
-€256,886
Depreciation
-€20,589
Write-downs
-€704,102
Other operating charges
+€59,032
Financial income
+€240,314
Financial charges
-€80,768
Taxes
+€41,140
Result 2026
-€251,944
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€205,462
Investment
-€1.1m
Financing
-€3,553
Cash 2025
€2.2m
From operations (derived)
+€205,462
Net result for the year
-€251,944
Depreciation
+€444,755
Stocks and contracts
-€454,607
Receivables within one year
+€260,985
Deferred charges and accrued income
+€174,361
Trade debts
+€28,446
Tax, wage and social debts
-€91,180
Advances received
-€18,523
Other debts
+€119,225
Accrued charges and deferred income
-€6,055
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€196,879
Current investments
-€875,423
Financing
-€3,553
Short-term financial debts
-€3,553
Cash 2026
€1.3m
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,683,785 | €15,460,199 | -€223,586 | -1.4% |
| Fixed assets | 21/28 | €3,067,399 | €2,819,523 | -€247,876 | -8.1% |
| Intangible fixed assets | 21 | €427,472 | €327,716 | -€99,756 | -23.3% |
| Tangible fixed assets | 22/27 | €2,569,252 | €2,421,019 | -€148,232 | -5.8% |
| Land and buildings | 22 | €1,947,456 | €1,846,921 | -€100,535 | -5.2% |
| Plant, machinery and equipment | 23 | €174,148 | €219,065 | +€44,917 | +25.8% |
| Furniture and vehicles | 24 | €238,583 | €202,358 | -€36,224 | -15.2% |
| Other tangible fixed assets | 26 | €203,064 | €152,675 | -€50,389 | -24.8% |
| Assets under construction and advance payments | 27 | €6,000 | - | -€6,000 | |
| Financial fixed assets | 28 | €70,675 | €70,787 | +€112 | +0.2% |
| Current assets | 29/58 | €12,616,386 | €12,640,677 | +€24,291 | +0.2% |
| Stocks and contracts in progress | 3 | €2,301,669 | €2,756,276 | +€454,607 | +19.8% |
| Stocks | 30/36 | €2,301,669 | €2,756,276 | +€454,607 | +19.8% |
| Amounts receivable within one year | 40/41 | €806,868 | €545,882 | -€260,985 | -32.3% |
| Trade receivables | 40 | €334,971 | €246,430 | -€88,542 | -26.4% |
| Other amounts receivable | 41 | €471,896 | €299,453 | -€172,443 | -36.5% |
| Current investments | 50/53 | €6,310,001 | €7,185,424 | +€875,423 | +13.9% |
| Cash at bank and in hand | 54/58 | €2,151,771 | €1,281,378 | -€870,393 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,046,078 | €871,716 | -€174,361 | -16.7% |
| Total equity and liabilities | 10/49 | €15,683,785 | €15,460,199 | -€223,586 | -1.4% |
| Equity | 10/15 | €14,542,063 | €14,290,119 | -€251,944 | -1.7% |
| Contributions | 10/11 | €61,817 | €61,817 | = | 0.0% |
| Capital | 10 | €61,817 | €61,817 | = | 0.0% |
| Issued capital | 100 | €61,817 | €61,817 | = | 0.0% |
| Reserves | 13 | €1,882,354 | €1,882,354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €259,354 | €259,354 | = | 0.0% |
| Legal reserve | 130 | €6,182 | €6,182 | = | 0.0% |
| Other | 1319 | €253,172 | €253,172 | = | 0.0% |
| Distributable reserves | 133 | €1,623,000 | €1,623,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,597,893 | €12,345,949 | -€251,944 | -2.0% |
| Amounts payable | 17/49 | €1,141,721 | €1,170,080 | +€28,359 | +2.5% |
| Amounts payable within one year | 42/48 | €1,135,666 | €1,170,080 | +€34,414 | +3.0% |
| Financial debts | 43 | €13,710 | €10,157 | -€3,553 | -25.9% |
| Credit institutions | 430/8 | €13,710 | €10,157 | -€3,553 | -25.9% |
| Trade debts | 44 | €549,606 | €578,052 | +€28,446 | +5.2% |
| Suppliers | 440/4 | €549,606 | €578,052 | +€28,446 | +5.2% |
| Advances received on contracts in progress | 46 | €42,844 | €24,321 | -€18,523 | -43.2% |
| Taxes, remuneration and social security | 45 | €339,809 | €248,629 | -€91,180 | -26.8% |
| Taxes | 450/3 | €114,624 | €32,107 | -€82,517 | -72.0% |
| Remuneration and social security | 454/9 | €225,185 | €216,522 | -€8,663 | -3.8% |
| Other amounts payable | 47/48 | €189,697 | €308,921 | +€119,225 | +62.9% |
| Accrued charges and deferred income | 492/3 | €6,055 | - | -€6,055 | |
| Remuneration, social security and pensions | 62 | €2,128,505 | €2,385,391 | +€256,886 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424,165 | €444,755 | +€20,589 | +4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€311,916 | €392,186 | +€704,102 | |
| Other operating charges | 640/8 | €86,449 | €27,417 | -€59,032 | -68.3% |
| Gross operating margin | 9900 | €2,592,833 | €2,883,907 | +€291,073 | +11.2% |
| Operating profit (loss) | 9901 | €265,630 | -€365,841 | -€631,472 | |
| Financial income | 75/76B | €84,840 | €325,154 | +€240,314 | +283.3% |
| Recurring financial income | 75 | €84,840 | €325,154 | +€240,314 | +283.3% |
| Financial charges | 65/66B | €129,267 | €210,035 | +€80,768 | +62.5% |
| Recurring financial charges | 65 | €129,267 | €210,035 | +€80,768 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €221,203 | -€250,722 | -€471,925 | |
| Income taxes | 67/77 | €42,362 | €1,222 | -€41,140 | -97.1% |
| Profit (loss) for the period | 9904 | €178,842 | -€251,944 | -€430,786 | |
| Profit (loss) for the period to be appropriated | 9905 | €178,842 | -€251,944 | -€430,786 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.