BUSIMO: 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.
BUSIMO
Largest movements
- Tangible fixed assets -€3,928
down €3,928 (-1.2%), from €315,953 to €312,025
of which Land and buildings: -€3,928
- Cash -€3,356
down €3,356 (-25.5%), from €13,147 to €9,791
mainly Investment in fixed assets (net) (-€15,484) and Debts after one year (-€12,770)
- Debts after one year -€12,770
down €12,770 (-78.1%), from €16,350 to €3,580
of which Financial debts: -€12,770
- Trade debts +€4,953
up €4,953 (+156%), from €3,180 to €8,133
- Profit (loss) carried forward +€3,556
up €3,556 (+8.2%), from -€43,230 to -€39,674
- Gross operating margin -€8,821
down €8,821 (-21.5%), from €41,087 to €32,266
- Other operating charges +€3,013
up €3,013 (+74.8%), from €4,029 to €7,042
- Financial charges -€474
down €474 (-33.9%), from €1,396 to €922
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 | €330,600 | €323,316 | -€7,284 | -2.2% |
| Fixed assets | 21/28 | €315,953 | €312,025 | -€3,928 | -1.2% |
| Tangible fixed assets | 22/27 | €315,953 | €312,025 | -€3,928 | -1.2% |
| Land and buildings | 22 | €315,953 | €312,025 | -€3,928 | -1.2% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Current assets | 29/58 | €14,647 | €11,291 | -€3,356 | -22.9% |
| Cash at bank and in hand | 54/58 | €13,147 | €9,791 | -€3,356 | -25.5% |
| Deferred charges and accrued income | 490/1 | €1,500 | €1,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €330,600 | €323,316 | -€7,284 | -2.2% |
| Equity | 10/15 | €59,548 | €63,104 | +€3,556 | +6.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,778 | €2,778 | -€0 | 0.0% |
| Distributable reserves | 133 | €2,778 | €2,778 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€43,230 | -€39,674 | +€3,556 | +8.2% |
| Amounts payable | 17/49 | €271,052 | €260,212 | -€10,840 | -4.0% |
| Amounts payable after more than one year | 17 | €16,350 | €3,580 | -€12,770 | -78.1% |
| Financial debts | 170/4 | €12,770 | - | -€12,770 | |
| Other amounts payable | 178/9 | €3,580 | €3,580 | = | 0.0% |
| Amounts payable within one year | 42/48 | €254,702 | €256,632 | +€1,930 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €16,729 | €14,048 | -€2,681 | -16.0% |
| Trade debts | 44 | €3,180 | €8,133 | +€4,953 | +156% |
| Suppliers | 440/4 | €3,180 | €8,133 | +€4,953 | +156% |
| Taxes, remuneration and social security | 45 | €3,182 | €1,332 | -€1,850 | -58.1% |
| Taxes | 450/3 | €3,182 | €1,332 | -€1,850 | -58.1% |
| Other amounts payable | 47/48 | €231,611 | €233,119 | +€1,508 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,354 | €19,412 | +€58 | +0.3% |
| Other operating charges | 640/8 | €4,029 | €7,042 | +€3,013 | +74.8% |
| Gross operating margin | 9900 | €41,087 | €32,266 | -€8,821 | -21.5% |
| Operating profit (loss) | 9901 | €17,704 | €5,811 | -€11,893 | -67.2% |
| Financial charges | 65/66B | €1,396 | €922 | -€474 | -33.9% |
| Recurring financial charges | 65 | €1,396 | €922 | -€474 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €16,308 | €4,889 | -€11,419 | -70.0% |
| Income taxes | 67/77 | €1,327 | €1,332 | +€5 | +0.4% |
| Profit (loss) for the period | 9904 | €14,981 | €3,556 | -€11,425 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,981 | €3,556 | -€11,425 | -76.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.