BUITENOOGST: 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.
BUITENOOGST
Largest movements
- Current investments +€350,802
up €350,802 (+292%), from €120,000 to €470,802
- Cash -€313,259
down €313,259 (-81.2%), from €385,916 to €72,657
mainly Contributions, distributions and other (-€360,000) and Current investments (-€350,802)
- Receivables within one year -€155,378
down €155,378 (-26.8%), from €579,166 to €423,788
of which Trade receivables: -€185,461
- Other debts -€100,224
down €100,224 (-21.8%), from €460,366 to €360,142
- Tax, wage and social debts -€82,251
down €82,251 (-97.9%), from €83,991 to €1,740
- Trade debts +€60,720
up €60,720 (+299%), from €20,330 to €81,049
- Gross operating margin -€140,044
down €140,044 (-22.4%), from €624,053 to €484,009
- Taxes -€41,896
down €41,896 (-25.4%), from €164,953 to €123,057
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,085,938 | €975,522 | -€110,416 | -10.2% |
| Fixed assets | 21/28 | €660 | €386 | -€274 | -41.5% |
| Tangible fixed assets | 22/27 | €535 | €261 | -€274 | -51.2% |
| Furniture and vehicles | 24 | €535 | €261 | -€274 | -51.2% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €1,085,278 | €975,136 | -€110,142 | -10.1% |
| Amounts receivable within one year | 40/41 | €579,166 | €423,788 | -€155,378 | -26.8% |
| Trade receivables | 40 | €579,113 | €393,653 | -€185,461 | -32.0% |
| Other amounts receivable | 41 | €53 | €30,135 | +€30,082 | +56,985% |
| Current investments | 50/53 | €120,000 | €470,802 | +€350,802 | +292% |
| Cash at bank and in hand | 54/58 | €385,916 | €72,657 | -€313,259 | -81.2% |
| Deferred charges and accrued income | 490/1 | €196 | €7,889 | +€7,693 | +3,926% |
| Total equity and liabilities | 10/49 | €1,085,938 | €975,522 | -€110,416 | -10.2% |
| Equity | 10/15 | €521,103 | €530,116 | +€9,013 | +1.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €511,859 | €511,859 | = | 0.0% |
| Distributable reserves | 133 | €511,859 | €511,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,046 | €12,059 | +€9,013 | +296% |
| Amounts payable | 17/49 | €564,835 | €445,406 | -€119,429 | -21.1% |
| Amounts payable within one year | 42/48 | €564,835 | €443,079 | -€121,756 | -21.6% |
| Financial debts | 43 | €148 | €148 | = | 0.0% |
| Credit institutions | 430/8 | €148 | €148 | = | 0.0% |
| Trade debts | 44 | €20,330 | €81,049 | +€60,720 | +299% |
| Suppliers | 440/4 | €20,330 | €81,049 | +€60,720 | +299% |
| Taxes, remuneration and social security | 45 | €83,991 | €1,740 | -€82,251 | -97.9% |
| Taxes | 450/3 | €83,991 | €1,740 | -€82,251 | -97.9% |
| Other amounts payable | 47/48 | €460,366 | €360,142 | -€100,224 | -21.8% |
| Accrued charges and deferred income | 492/3 | - | €2,327 | +€2,327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €274 | -€22 | -7.5% |
| Other operating charges | 640/8 | €676 | €700 | +€25 | +3.6% |
| Gross operating margin | 9900 | €624,053 | €484,009 | -€140,044 | -22.4% |
| Operating profit (loss) | 9901 | €623,081 | €483,035 | -€140,047 | -22.5% |
| Financial income | 75/76B | €8,029 | €10,912 | +€2,882 | +35.9% |
| Recurring financial income | 75 | €8,029 | €10,912 | +€2,882 | +35.9% |
| Financial charges | 65/66B | €35 | €1,877 | +€1,841 | +5,212% |
| Recurring financial charges | 65 | €35 | €1,877 | +€1,841 | +5,212% |
| Profit (loss) for the period before taxes | 9903 | €631,075 | €492,069 | -€139,006 | -22.0% |
| Income taxes | 67/77 | €164,953 | €123,057 | -€41,896 | -25.4% |
| Profit (loss) for the period | 9904 | €466,122 | €369,013 | -€97,109 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €466,122 | €369,013 | -€97,109 | -20.8% |
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 24 October 2026 via checked.be.