BUONGUSTO: 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.
BUONGUSTO
Largest movements
- Receivables within one year +€12,676
up €12,676 (+329%), from €3,850 to €16,526
of which Other amounts receivable: +€12,961
- Deferred charges and accrued income +€6,288
up €6,288 (+144%), from €4,371 to €10,659
- Stocks and contracts -€4,276
down €4,276 (-11.6%), from €36,750 to €32,473
- Cash +€3,849
up €3,849 (+18.8%), from €20,517 to €24,366
mainly Trade debts (+€23,509) and Stocks and contracts (+€4,276)
- Trade debts +€23,509
up €23,509 (+2,071%), from €1,135 to €24,644
- Tax, wage and social debts -€7,821
down €7,821 (-41.2%), from €18,971 to €11,150
of which Taxes: -€7,239
- Reserves +€2,098
up €2,098 (+5.6%), from €37,557 to €39,655
- Gross operating margin +€30,693
up €30,693 (+50.1%), from €61,216 to €91,909
- Staff costs +€26,402
up €26,402 (+45.8%), from €57,593 to €83,995
- Financial income -€1,553
down €1,553 (-76.3%), from €2,036 to €483
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,880 | €98,666 | +€17,786 | +22.0% |
| Fixed assets | 21/28 | €15,393 | €14,642 | -€750 | -4.9% |
| Tangible fixed assets | 22/27 | €12,293 | €11,542 | -€750 | -6.1% |
| Plant, machinery and equipment | 23 | - | €726 | +€726 | |
| Furniture and vehicles | 24 | €392 | €841 | +€449 | +114% |
| Leasing and similar rights | 25 | €11,900 | €9,975 | -€1,925 | -16.2% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €65,487 | €84,024 | +€18,536 | +28.3% |
| Stocks and contracts in progress | 3 | €36,750 | €32,473 | -€4,276 | -11.6% |
| Stocks | 30/36 | €36,750 | €32,473 | -€4,276 | -11.6% |
| Amounts receivable within one year | 40/41 | €3,850 | €16,526 | +€12,676 | +329% |
| Trade receivables | 40 | €286 | - | -€286 | |
| Other amounts receivable | 41 | €3,565 | €16,526 | +€12,961 | +364% |
| Cash at bank and in hand | 54/58 | €20,517 | €24,366 | +€3,849 | +18.8% |
| Deferred charges and accrued income | 490/1 | €4,371 | €10,659 | +€6,288 | +144% |
| Total equity and liabilities | 10/49 | €80,880 | €98,666 | +€17,786 | +22.0% |
| Equity | 10/15 | €60,773 | €62,021 | +€1,248 | +2.1% |
| Contributions | 10/11 | €20,335 | €20,335 | = | 0.0% |
| Reserves | 13 | €37,557 | €39,655 | +€2,098 | +5.6% |
| Distributable reserves | 133 | €37,557 | €39,655 | +€2,098 | +5.6% |
| Profit (loss) carried forward | 14 | €2,882 | €2,032 | -€850 | -29.5% |
| Amounts payable | 17/49 | €20,106 | €36,645 | +€16,538 | +82.3% |
| Amounts payable within one year | 42/48 | €20,106 | €36,645 | +€16,538 | +82.3% |
| Trade debts | 44 | €1,135 | €24,644 | +€23,509 | +2,071% |
| Suppliers | 440/4 | €1,135 | €24,644 | +€23,509 | +2,071% |
| Taxes, remuneration and social security | 45 | €18,971 | €11,150 | -€7,821 | -41.2% |
| Taxes | 450/3 | €8,206 | €967 | -€7,239 | -88.2% |
| Remuneration and social security | 454/9 | €10,766 | €10,184 | -€582 | -5.4% |
| Other amounts payable | 47/48 | - | €850 | +€850 | |
| Remuneration, social security and pensions | 62 | €57,593 | €83,995 | +€26,402 | +45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,829 | €2,318 | -€511 | -18.1% |
| Other operating charges | 640/8 | €996 | €1,879 | +€882 | +88.6% |
| Gross operating margin | 9900 | €61,216 | €91,909 | +€30,693 | +50.1% |
| Operating profit (loss) | 9901 | -€202 | €3,718 | +€3,920 | |
| Financial income | 75/76B | €2,036 | €483 | -€1,553 | -76.3% |
| Recurring financial income | 75 | €2,036 | €483 | -€1,553 | -76.3% |
| Financial charges | 65/66B | €706 | €1,136 | +€431 | +61.0% |
| Recurring financial charges | 65 | €706 | €1,136 | +€431 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €1,128 | €3,065 | +€1,936 | +172% |
| Income taxes | 67/77 | €259 | €967 | +€708 | +273% |
| Profit (loss) for the period | 9904 | €870 | €2,098 | +€1,228 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €870 | €2,098 | +€1,228 | +141% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.