BUSINOX-IMPORT: 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.
BUSINOX-IMPORT
Largest movements
- Cash -€12,257
down €12,257 (-61.5%), from €19,939 to €7,683
mainly Investment in fixed assets (net) (-€11,810) and Tax, wage and social debts (-€6,821)
- Receivables within one year +€5,774
up €5,774 (+26.9%), from €21,482 to €27,256
of which Trade receivables: +€5,147
- Stocks and contracts -€4,212
down €4,212 (-9.6%), from €43,713 to €39,502
- Tangible fixed assets +€2,776
up €2,776 (+16.5%), from €16,847 to €19,623
of which Furniture and vehicles: +€3,575
- Tax, wage and social debts -€6,821
down €6,821 (-67.5%), from €10,107 to €3,287
of which Taxes: -€9,089
- Profit (loss) carried forward -€4,589
down €4,589 (-11.4%), from €40,370 to €35,781
- Trade debts +€3,245
up €3,245 (+174%), from €1,866 to €5,111
- Other debts +€1,639
up €1,639 (+4.9%), from €33,328 to €34,967
- Debts after one year -€1,489
down €1,489 (-53.4%), from €2,788 to €1,299
- Gross operating margin +€8,347
up €8,347 (+72.9%), from €11,450 to €19,796
- Staff costs +€6,576
up €6,576 (+80.2%), from €8,202 to €14,778
- Depreciation -€1,100
down €1,100 (-10.9%), from €10,134 to €9,034
- Other operating charges -€570
down €570 (-48.3%), from €1,179 to €609
- Financial income -€255
down €255 (-31.9%), from €801 to €546
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 | €102,375 | €94,434 | -€7,941 | -7.8% |
| Fixed assets | 21/28 | €16,847 | €19,623 | +€2,776 | +16.5% |
| Tangible fixed assets | 22/27 | €16,847 | €19,623 | +€2,776 | +16.5% |
| Plant, machinery and equipment | 23 | €5,253 | €4,454 | -€799 | -15.2% |
| Furniture and vehicles | 24 | €11,594 | €15,169 | +€3,575 | +30.8% |
| Current assets | 29/58 | €85,527 | €74,810 | -€10,717 | -12.5% |
| Stocks and contracts in progress | 3 | €43,713 | €39,502 | -€4,212 | -9.6% |
| Stocks | 30/36 | €43,713 | €39,502 | -€4,212 | -9.6% |
| Amounts receivable within one year | 40/41 | €21,482 | €27,256 | +€5,774 | +26.9% |
| Trade receivables | 40 | €19,806 | €24,952 | +€5,147 | +26.0% |
| Other amounts receivable | 41 | €1,676 | €2,304 | +€628 | +37.5% |
| Cash at bank and in hand | 54/58 | €19,939 | €7,683 | -€12,257 | -61.5% |
| Deferred charges and accrued income | 490/1 | €393 | €370 | -€22 | -5.7% |
| Total equity and liabilities | 10/49 | €102,375 | €94,434 | -€7,941 | -7.8% |
| Equity | 10/15 | €52,870 | €48,281 | -€4,589 | -8.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,370 | €35,781 | -€4,589 | -11.4% |
| Amounts payable | 17/49 | €49,504 | €46,153 | -€3,352 | -6.8% |
| Amounts payable after more than one year | 17 | €2,788 | €1,299 | -€1,489 | -53.4% |
| Financial debts | 170/4 | €2,788 | €1,299 | -€1,489 | -53.4% |
| Amounts payable within one year | 42/48 | €46,716 | €44,853 | -€1,863 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €1,415 | €1,489 | +€73 | +5.2% |
| Trade debts | 44 | €1,866 | €5,111 | +€3,245 | +174% |
| Suppliers | 440/4 | €1,866 | €5,111 | +€3,245 | +174% |
| Taxes, remuneration and social security | 45 | €10,107 | €3,287 | -€6,821 | -67.5% |
| Taxes | 450/3 | €9,089 | - | -€9,089 | |
| Remuneration and social security | 454/9 | €1,018 | €3,287 | +€2,269 | +223% |
| Other amounts payable | 47/48 | €33,328 | €34,967 | +€1,639 | +4.9% |
| Remuneration, social security and pensions | 62 | €8,202 | €14,778 | +€6,576 | +80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,134 | €9,034 | -€1,100 | -10.9% |
| Other operating charges | 640/8 | €1,179 | €609 | -€570 | -48.3% |
| Gross operating margin | 9900 | €11,450 | €19,796 | +€8,347 | +72.9% |
| Operating profit (loss) | 9901 | -€8,066 | -€4,625 | +€3,441 | +42.7% |
| Financial income | 75/76B | €801 | €546 | -€255 | -31.9% |
| Recurring financial income | 75 | €801 | €546 | -€255 | -31.9% |
| Financial charges | 65/66B | €620 | €509 | -€111 | -17.8% |
| Recurring financial charges | 65 | €620 | €509 | -€111 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,885 | -€4,589 | +€3,296 | +41.8% |
| Profit (loss) for the period | 9904 | -€7,885 | -€4,589 | +€3,296 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,885 | -€4,589 | +€3,296 | +41.8% |
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 14 October 2026 via checked.be.