BUITENRUIMTE 4: 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.
BUITENRUIMTE 4
Largest movements
- Receivables within one year +€23,400
up €23,400 (+43.1%), from €54,237 to €77,637
of which Trade receivables: +€16,047
- Tangible fixed assets -€7,469
down €7,469 (-33.9%), from €22,024 to €14,556
of which Plant, machinery and equipment: -€5,418
- Cash +€7,035
up €7,035 (+51.0%), from €13,804 to €20,839
mainly Net result for the year (+€66,461) and Trade debts (+€15,634)
- Deferred charges and accrued income +€6,356
new in 2025: €6,356
- Profit (loss) carried forward +€66,461
up €66,461, from -€65,786 to €675
- Current portion of long-term debt -€45,371
down €45,371 (-67.5%), from €67,207 to €21,836
- Trade debts +€15,634
up €15,634 (+71.0%), from €22,030 to €37,663
- Debts after one year -€7,724
down €7,724 (-17.5%), from €44,169 to €36,444
- Gross operating margin +€216,365
up €216,365, from -€55,387 to €160,978
- Staff costs +€44,964
up €44,964 (+165%), from €27,169 to €72,133
- Financial charges +€2,416
up €2,416 (+26.3%), from €9,195 to €11,612
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 | €91,566 | €120,887 | +€29,322 | +32.0% |
| Fixed assets | 21/28 | €23,524 | €16,056 | -€7,469 | -31.7% |
| Tangible fixed assets | 22/27 | €22,024 | €14,556 | -€7,469 | -33.9% |
| Plant, machinery and equipment | 23 | €9,609 | €4,191 | -€5,418 | -56.4% |
| Furniture and vehicles | 24 | €12,415 | €10,365 | -€2,050 | -16.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €68,041 | €104,832 | +€36,790 | +54.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €54,237 | €77,637 | +€23,400 | +43.1% |
| Trade receivables | 40 | €20,179 | €36,227 | +€16,047 | +79.5% |
| Other amounts receivable | 41 | €34,058 | €41,410 | +€7,353 | +21.6% |
| Cash at bank and in hand | 54/58 | €13,804 | €20,839 | +€7,035 | +51.0% |
| Deferred charges and accrued income | 490/1 | - | €6,356 | +€6,356 | |
| Total equity and liabilities | 10/49 | €91,566 | €120,887 | +€29,322 | +32.0% |
| Equity | 10/15 | -€58,786 | €7,675 | +€66,461 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,786 | €675 | +€66,461 | |
| Amounts payable | 17/49 | €150,352 | €113,212 | -€37,139 | -24.7% |
| Amounts payable after more than one year | 17 | €44,169 | €36,444 | -€7,724 | -17.5% |
| Financial debts | 170/4 | €44,169 | €36,444 | -€7,724 | -17.5% |
| Amounts payable within one year | 42/48 | €106,183 | €76,768 | -€29,415 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €67,207 | €21,836 | -€45,371 | -67.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €22,030 | €37,663 | +€15,634 | +71.0% |
| Suppliers | 440/4 | €22,030 | €37,663 | +€15,634 | +71.0% |
| Taxes, remuneration and social security | 45 | €16,946 | €17,269 | +€323 | +1.9% |
| Taxes | 450/3 | €16,946 | €17,269 | +€323 | +1.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €27,169 | €72,133 | +€44,964 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,812 | €9,561 | -€252 | -2.6% |
| Other operating charges | 640/8 | €3,735 | €3,098 | -€638 | -17.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€55,387 | €160,978 | +€216,365 | |
| Operating profit (loss) | 9901 | -€96,104 | €76,186 | +€172,291 | |
| Financial income | 75/76B | €1,620 | €2,046 | +€427 | +26.4% |
| Recurring financial income | 75 | €1,620 | €2,046 | +€427 | +26.4% |
| Financial charges | 65/66B | €9,195 | €11,612 | +€2,416 | +26.3% |
| Recurring financial charges | 65 | €9,195 | €11,612 | +€2,416 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | -€103,680 | €66,621 | +€170,301 | |
| Income taxes | 67/77 | €393 | €160 | -€232 | -59.1% |
| Profit (loss) for the period | 9904 | -€104,073 | €66,461 | +€170,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€104,073 | €66,461 | +€170,534 |
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 26 October 2026 via checked.be.