buiten/gewoon: 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.
buiten/gewoon
Largest movements
- Receivables within one year +€29,801
up €29,801 (+308%), from €9,680 to €39,481
of which Other amounts receivable: +€22,295
- Cash -€12,254
down €12,254 (-33.0%), from €37,177 to €24,923
- Tangible fixed assets +€3,936
new in 2025: €3,936
- Reserves +€26,037
up €26,037 (+97.5%), from €26,698 to €52,735
- Trade debts -€3,734
no longer reported in 2025 (was €3,734)
- Tax, wage and social debts -€2,364
down €2,364 (-19.8%), from €11,941 to €9,578
- Profit (loss) carried forward +€1,026
new in 2025: €1,026
- Taxes +€2,330
up €2,330 (+27.7%), from €8,413 to €10,744
- Gross operating margin +€1,849
up €1,849 (+5.1%), from €35,986 to €37,835
- Financial income +€1,377
up €1,377 (+1,897%), from €73 to €1,450
- Other operating charges +€1,065
up €1,065 (+4,795%), from €22 to €1,087
- Financial charges +€424
up €424 (+45.8%), from €925 to €1,349
From the 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,373 | €68,339 | +€20,966 | +44.3% |
| Fixed assets | 21/28 | - | €3,936 | +€3,936 | |
| Tangible fixed assets | 22/27 | - | €3,936 | +€3,936 | |
| Plant, machinery and equipment | 23 | - | €3,936 | +€3,936 | |
| Current assets | 29/58 | €47,373 | €64,403 | +€17,030 | +35.9% |
| Amounts receivable within one year | 40/41 | €9,680 | €39,481 | +€29,801 | +308% |
| Trade receivables | 40 | €4,492 | €11,998 | +€7,506 | +167% |
| Other amounts receivable | 41 | €5,188 | €27,483 | +€22,295 | +430% |
| Cash at bank and in hand | 54/58 | €37,177 | €24,923 | -€12,254 | -33.0% |
| Deferred charges and accrued income | 490/1 | €517 | - | -€517 | |
| Total equity and liabilities | 10/49 | €47,373 | €68,339 | +€20,966 | +44.3% |
| Equity | 10/15 | €31,698 | €58,761 | +€27,064 | +85.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €26,698 | €52,735 | +€26,037 | +97.5% |
| Distributable reserves | 133 | €26,698 | €52,735 | +€26,037 | +97.5% |
| Profit (loss) carried forward | 14 | - | €1,026 | +€1,026 | |
| Amounts payable | 17/49 | €15,675 | €9,578 | -€6,098 | -38.9% |
| Amounts payable within one year | 42/48 | €15,675 | €9,578 | -€6,098 | -38.9% |
| Trade debts | 44 | €3,734 | - | -€3,734 | |
| Suppliers | 440/4 | €3,734 | - | -€3,734 | |
| Taxes, remuneration and social security | 45 | €11,941 | €9,578 | -€2,364 | -19.8% |
| Taxes | 450/3 | €11,941 | €9,578 | -€2,364 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €68 | +€68 | |
| Other operating charges | 640/8 | €22 | €1,087 | +€1,065 | +4,795% |
| Gross operating margin | 9900 | €35,986 | €37,835 | +€1,849 | +5.1% |
| Operating profit (loss) | 9901 | €35,963 | €36,680 | +€716 | +2.0% |
| Financial income | 75/76B | €73 | €1,450 | +€1,377 | +1,897% |
| Recurring financial income | 75 | €73 | €1,450 | +€1,377 | +1,897% |
| Financial charges | 65/66B | €925 | €1,349 | +€424 | +45.8% |
| Recurring financial charges | 65 | €925 | €1,349 | +€424 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €35,111 | €36,781 | +€1,670 | +4.8% |
| Income taxes | 67/77 | €8,413 | €10,744 | +€2,330 | +27.7% |
| Profit (loss) for the period | 9904 | €26,698 | €26,037 | -€661 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,698 | €26,037 | -€661 | -2.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.