BUS WIZARD: what changed
Two fiscal 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.
BUS WIZARD
Largest movements
- Receivables within one year +€106,533
up €106,533 (+193.4%), from €55,081 to €161,613
of which Other amounts receivable: +€142,833
- Cash -€55,855
down €55,855 (-90.9%), from €61,431 to €5,575
mainly Receivables within one year (-€106,533) and Investment in fixed assets (net) (-€80,525)
- Tangible fixed assets +€42,953
up €42,953 (+11.4%), from €377,671 to €420,623
of which Leasing and similar rights: +€39,620
- Intangible fixed assets -€10,397
down €10,397 (-33.3%), from €31,191 to €20,794
- Trade debts +€66,661
up €66,661 (+78.4%), from €85,032 to €151,693
- Other debts +€59,687
up €59,687 (+7339.0%), from €813 to €60,500
- Debts after one year -€23,017
down €23,017 (-6.1%), from €378,923 to €355,907
- Accrued charges and deferred income -€8,490
down €8,490 (-100.0%), from €8,490 to €0
- Depreciation +€18,983
up €18,983 (+65.5%), from €28,987 to €47,970
- Gross operating margin +€3,049
up €3,049 (+4.7%), from €64,848 to €67,898
- Taxes -€3,019
down €3,019 (-91.2%), from €3,312 to €293
- Other operating charges +€1,657
up €1,657 (+287.5%), from €576 to €2,233
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 | €526,281 | €610,698 | +€84,417 | +16.0% |
| Fixed assets | 21/28 | €408,862 | €441,417 | +€32,556 | +8.0% |
| Intangible fixed assets | 21 | €31,191 | €20,794 | -€10,397 | -33.3% |
| Tangible fixed assets | 22/27 | €377,671 | €420,623 | +€42,953 | +11.4% |
| Furniture and vehicles | 24 | - | €3,333 | +€3,333 | |
| Leasing and similar rights | 25 | €377,671 | €417,291 | +€39,620 | +10.5% |
| Current assets | 29/58 | €117,419 | €169,281 | +€51,862 | +44.2% |
| Amounts receivable within one year | 40/41 | €55,081 | €161,613 | +€106,533 | +193.4% |
| Trade receivables | 40 | €54,450 | €18,150 | -€36,300 | -66.7% |
| Other amounts receivable | 41 | €631 | €143,463 | +€142,833 | +22653.9% |
| Cash at bank and in hand | 54/58 | €61,431 | €5,575 | -€55,855 | -90.9% |
| Deferred charges and accrued income | 490/1 | €908 | €2,092 | +€1,184 | +130.4% |
| Total equity and liabilities | 10/49 | €526,281 | €610,698 | +€84,417 | +16.0% |
| Equity | 10/15 | €7,345 | €7,390 | +€45 | +0.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €2,345 | €2,390 | +€45 | +1.9% |
| Non-distributable reserves | 130/1 | €500 | - | -€500 | |
| Legal reserve | 130 | €500 | - | -€500 | |
| Distributable reserves | 133 | €1,845 | €2,390 | +€545 | +29.6% |
| Amounts payable | 17/49 | €518,936 | €603,308 | +€84,372 | +16.3% |
| Amounts payable after more than one year | 17 | €378,923 | €355,907 | -€23,017 | -6.1% |
| Financial debts | 170/4 | €378,923 | €355,907 | -€23,017 | -6.1% |
| Amounts payable within one year | 42/48 | €131,523 | €247,401 | +€115,879 | +88.1% |
| Current portion of amounts payable after more than one year | 42 | €28,359 | €23,017 | -€5,343 | -18.8% |
| Trade debts | 44 | €85,032 | €151,693 | +€66,661 | +78.4% |
| Suppliers | 440/4 | €85,032 | €151,693 | +€66,661 | +78.4% |
| Taxes, remuneration and social security | 45 | €17,318 | €12,191 | -€5,126 | -29.6% |
| Taxes | 450/3 | €17,318 | €9,320 | -€7,998 | -46.2% |
| Remuneration and social security | 454/9 | - | €2,872 | +€2,872 | |
| Other amounts payable | 47/48 | €813 | €60,500 | +€59,687 | +7339.0% |
| Accrued charges and deferred income | 492/3 | €8,490 | €0 | -€8,490 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,987 | €47,970 | +€18,983 | +65.5% |
| Other operating charges | 640/8 | €576 | €2,233 | +€1,657 | +287.5% |
| Gross operating margin | 9900 | €64,848 | €67,898 | +€3,049 | +4.7% |
| Operating profit (loss) | 9901 | €35,286 | €17,695 | -€17,591 | -49.9% |
| Financial charges | 65/66B | €16,689 | €17,356 | +€668 | +4.0% |
| Recurring financial charges | 65 | €16,689 | €17,356 | +€668 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €18,597 | €338 | -€18,258 | -98.2% |
| Income taxes | 67/77 | €3,312 | €293 | -€3,019 | -91.2% |
| Profit (loss) for the period | 9904 | €15,284 | €45 | -€15,239 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,284 | €45 | -€15,239 | -99.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.