BUSKES: 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.
BUSKES
Largest movements
- Cash -€8,364
down €8,364 (-2.8%), from €301,709 to €293,344
mainly Net result for the year (-€83,485) and Receivables within one year (-€165)
- Reserves -€80,111
down €80,111 (-28.4%), from €281,994 to €201,884
of which Distributable reserves: -€80,111
- Provisions +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€3,375
new in 2025: -€3,375
- Provisions +€75,000
new in 2025: €75,000
- Gross operating margin -€3,860
down €3,860 (-110.7%), from -€3,488 to -€7,348
- Other operating charges +€546
up €546 (+136.9%), from €399 to €945
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 | €302,016 | €293,817 | -€8,199 | -2.7% |
| Current assets | 29/58 | €302,016 | €293,817 | -€8,199 | -2.7% |
| Amounts receivable within one year | 40/41 | €308 | €473 | +€165 | +53.6% |
| Trade receivables | 40 | - | €165 | +€165 | |
| Other amounts receivable | 41 | €308 | €308 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €301,709 | €293,344 | -€8,364 | -2.8% |
| Total equity and liabilities | 10/49 | €302,016 | €293,817 | -€8,199 | -2.7% |
| Equity | 10/15 | €300,586 | €217,101 | -€83,485 | -27.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €281,994 | €201,884 | -€80,111 | -28.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €280,135 | €200,025 | -€80,111 | -28.6% |
| Profit (loss) carried forward | 14 | - | -€3,375 | -€3,375 | |
| Provisions and deferred taxes | 16 | - | €75,000 | +€75,000 | |
| Provisions for liabilities and charges | 160/5 | - | €75,000 | +€75,000 | |
| Other liabilities and charges | 164/5 | - | €75,000 | +€75,000 | |
| Amounts payable | 17/49 | €1,430 | €1,716 | +€286 | +20.0% |
| Amounts payable within one year | 42/48 | €1,430 | €1,716 | +€286 | +20.0% |
| Trade debts | 44 | €1,430 | €1,716 | +€286 | +20.0% |
| Suppliers | 440/4 | €1,430 | €1,716 | +€286 | +20.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €75,000 | +€75,000 | |
| Other operating charges | 640/8 | €399 | €945 | +€546 | +136.9% |
| Gross operating margin | 9900 | -€3,488 | -€7,348 | -€3,860 | -110.7% |
| Operating profit (loss) | 9901 | -€3,886 | -€83,293 | -€79,406 | -2043.2% |
| Financial charges | 65/66B | €137 | €193 | +€56 | +40.9% |
| Recurring financial charges | 65 | €137 | €193 | +€56 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,023 | -€83,485 | -€79,462 | -1975.0% |
| Profit (loss) for the period | 9904 | -€4,023 | -€83,485 | -€79,462 | -1975.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,023 | -€83,485 | -€79,462 | -1975.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.