BUONSENSO: 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.
BUONSENSO
Largest movements
- Tangible fixed assets -€143,236
down €143,236 (-29.6%), from €484,411 to €341,175
of which Other tangible fixed assets: -€87,050
- Stocks and contracts -€69,252
down €69,252 (-4.6%), from €1.5m to €1.4m
- Receivables within one year +€64,133
up €64,133 (+6.2%), from €1.0m to €1.1m
of which Trade receivables: +€56,086
- Trade debts -€221,223
down €221,223 (-16.6%), from €1.3m to €1.1m
- Tax, wage and social debts -€55,056
down €55,056 (-17.0%), from €323,652 to €268,596
of which Taxes: -€38,432
- Debts after one year +€52,650
up €52,650 (+14.5%), from €363,120 to €415,770
of which Other amounts payable: +€93,000
- Short-term financial debts +€34,151
up €34,151 (+15.5%), from €220,849 to €255,000
- Gross operating margin +€161,463
up €161,463 (+12.1%), from €1.3m to €1.5m
- Depreciation +€76,029
up €76,029 (+90.9%), from €83,623 to €159,652
- Staff costs +€54,839
up €54,839 (+4.8%), from €1.1m to €1.2m
- Other operating charges +€43,878
up €43,878 (+177.2%), from €24,755 to €68,634
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.
Cash bridge derived
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 | €3,153,638 | €2,983,985 | -€169,653 | -5.4% |
| Fixed assets | 21/28 | €522,003 | €378,578 | -€143,425 | -27.5% |
| Intangible fixed assets | 21 | €33,807 | €33,619 | -€188 | -0.6% |
| Tangible fixed assets | 22/27 | €484,411 | €341,175 | -€143,236 | -29.6% |
| Plant, machinery and equipment | 23 | €122,873 | €92,191 | -€30,682 | -25.0% |
| Furniture and vehicles | 24 | €67,782 | €42,277 | -€25,504 | -37.6% |
| Other tangible fixed assets | 26 | €293,757 | €206,707 | -€87,050 | -29.6% |
| Financial fixed assets | 28 | €3,784 | €3,784 | = | 0.0% |
| Current assets | 29/58 | €2,631,635 | €2,605,407 | -€26,229 | -1.0% |
| Stocks and contracts in progress | 3 | €1,508,931 | €1,439,679 | -€69,252 | -4.6% |
| Stocks | 30/36 | €1,508,931 | €1,439,679 | -€69,252 | -4.6% |
| Amounts receivable within one year | 40/41 | €1,038,712 | €1,102,845 | +€64,133 | +6.2% |
| Trade receivables | 40 | €1,037,624 | €1,093,710 | +€56,086 | +5.4% |
| Other amounts receivable | 41 | €1,089 | €9,135 | +€8,046 | +739.0% |
| Cash at bank and in hand | 54/58 | €52,032 | €49,106 | -€2,926 | -5.6% |
| Deferred charges and accrued income | 490/1 | €31,960 | €13,777 | -€18,184 | -56.9% |
| Total equity and liabilities | 10/49 | €3,153,638 | €2,983,985 | -€169,653 | -5.4% |
| Equity | 10/15 | €873,387 | €887,663 | +€14,276 | +1.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €613,996 | €613,996 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,818 | €22,818 | = | 0.0% |
| Distributable reserves | 133 | €591,178 | €591,178 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228,404 | €242,680 | +€14,276 | +6.3% |
| Amounts payable | 17/49 | €2,280,252 | €2,096,322 | -€183,929 | -8.1% |
| Amounts payable after more than one year | 17 | €363,120 | €415,770 | +€52,650 | +14.5% |
| Financial debts | 170/4 | €47,025 | €6,675 | -€40,350 | -85.8% |
| Other amounts payable | 178/9 | €316,095 | €409,095 | +€93,000 | +29.4% |
| Amounts payable within one year | 42/48 | €1,917,132 | €1,674,513 | -€242,619 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €40,841 | €40,350 | -€491 | -1.2% |
| Financial debts | 43 | €220,849 | €255,000 | +€34,151 | +15.5% |
| Credit institutions | 430/8 | €220,849 | €255,000 | +€34,151 | +15.5% |
| Trade debts | 44 | €1,331,789 | €1,110,566 | -€221,223 | -16.6% |
| Suppliers | 440/4 | €1,331,789 | €1,110,566 | -€221,223 | -16.6% |
| Taxes, remuneration and social security | 45 | €323,652 | €268,596 | -€55,056 | -17.0% |
| Taxes | 450/3 | €211,135 | €172,703 | -€38,432 | -18.2% |
| Remuneration and social security | 454/9 | €112,517 | €95,893 | -€16,624 | -14.8% |
| Accrued charges and deferred income | 492/3 | - | €6,040 | +€6,040 | |
| Remuneration, social security and pensions | 62 | €1,135,180 | €1,190,019 | +€54,839 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,623 | €159,652 | +€76,029 | +90.9% |
| Other operating charges | 640/8 | €24,755 | €68,634 | +€43,878 | +177.2% |
| Gross operating margin | 9900 | €1,331,022 | €1,492,485 | +€161,463 | +12.1% |
| Operating profit (loss) | 9901 | €87,463 | €74,181 | -€13,282 | -15.2% |
| Financial income | 75/76B | €12,284 | €6,228 | -€6,056 | -49.3% |
| Recurring financial income | 75 | €12,284 | €6,228 | -€6,056 | -49.3% |
| Financial charges | 65/66B | €56,216 | €53,739 | -€2,478 | -4.4% |
| Recurring financial charges | 65 | €56,216 | €53,739 | -€2,478 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €43,531 | €26,670 | -€16,861 | -38.7% |
| Income taxes | 67/77 | €22,256 | €12,394 | -€9,862 | -44.3% |
| Profit (loss) for the period | 9904 | €21,275 | €14,276 | -€6,999 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,275 | €14,276 | -€6,999 | -32.9% |
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 11 October 2026 via checked.be.