BUSSCHAERT PARKET: 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.
BUSSCHAERT PARKET
Largest movements
- Tangible fixed assets -€74,864
down €74,864 (-10.3%), from €725,082 to €650,218
- Current investments +€30,545
up €30,545 (+38.0%), from €80,394 to €110,939
- Cash +€29,081
up €29,081 (+123%), from €23,656 to €52,737
mainly Depreciation (+€74,864) and Trade debts (+€57,265)
- Deferred charges and accrued income +€12,208
up €12,208 (+293%), from €4,162 to €16,371
- Receivables within one year +€11,888
up €11,888 (+8.3%), from €142,578 to €154,466
of which Other amounts receivable: +€7,777
- Debts after one year -€81,787
down €81,787 (-18.3%), from €446,555 to €364,769
- Trade debts +€57,265
up €57,265 (+54.0%), from €105,997 to €163,262
- Reserves +€46,058
up €46,058 (+20.3%), from €226,357 to €272,415
of which Distributable reserves: +€44,721
- Tax, wage and social debts -€12,364
no longer reported in 2025 (was €12,364)
- Gross operating margin +€23,646
up €23,646 (+4.8%), from €491,729 to €515,375
- Write-downs +€18,204
up €18,204 (+1,053%), from €1,729 to €19,933
- Staff costs +€9,278
up €9,278 (+3.0%), from €306,486 to €315,764
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 | €975,872 | €984,731 | +€8,859 | +0.9% |
| Fixed assets | 21/28 | €725,082 | €650,218 | -€74,864 | -10.3% |
| Tangible fixed assets | 22/27 | €725,082 | €650,218 | -€74,864 | -10.3% |
| Land and buildings | 22 | €632,829 | €598,135 | -€34,694 | -5.5% |
| Plant, machinery and equipment | 23 | €73,589 | €38,800 | -€34,789 | -47.3% |
| Furniture and vehicles | 24 | €18,664 | €13,283 | -€5,380 | -28.8% |
| Current assets | 29/58 | €250,790 | €334,513 | +€83,722 | +33.4% |
| Amounts receivable within one year | 40/41 | €142,578 | €154,466 | +€11,888 | +8.3% |
| Trade receivables | 40 | €74,372 | €78,483 | +€4,111 | +5.5% |
| Other amounts receivable | 41 | €68,207 | €75,983 | +€7,777 | +11.4% |
| Current investments | 50/53 | €80,394 | €110,939 | +€30,545 | +38.0% |
| Cash at bank and in hand | 54/58 | €23,656 | €52,737 | +€29,081 | +123% |
| Deferred charges and accrued income | 490/1 | €4,162 | €16,371 | +€12,208 | +293% |
| Total equity and liabilities | 10/49 | €975,872 | €984,731 | +€8,859 | +0.9% |
| Equity | 10/15 | €244,957 | €291,015 | +€46,058 | +18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €226,357 | €272,415 | +€46,058 | +20.3% |
| Tax-exempt reserves | 132 | €2,539 | €3,876 | +€1,337 | +52.7% |
| Distributable reserves | 133 | €223,818 | €268,539 | +€44,721 | +20.0% |
| Amounts payable | 17/49 | €730,915 | €693,716 | -€37,199 | -5.1% |
| Amounts payable after more than one year | 17 | €446,555 | €364,769 | -€81,787 | -18.3% |
| Financial debts | 170/4 | €446,555 | €364,769 | -€81,787 | -18.3% |
| Amounts payable within one year | 42/48 | €284,360 | €328,947 | +€44,587 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €80,940 | €81,987 | +€1,047 | +1.3% |
| Financial debts | 43 | €82,840 | €83,698 | +€858 | +1.0% |
| Credit institutions | 430/8 | €82,840 | €83,698 | +€858 | +1.0% |
| Trade debts | 44 | €105,997 | €163,262 | +€57,265 | +54.0% |
| Suppliers | 440/4 | €105,997 | €163,262 | +€57,265 | +54.0% |
| Taxes, remuneration and social security | 45 | €12,364 | - | -€12,364 | |
| Taxes | 450/3 | €12,364 | - | -€12,364 | |
| Other amounts payable | 47/48 | €2,219 | - | -€2,219 | |
| Remuneration, social security and pensions | 62 | €306,486 | €315,764 | +€9,278 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,144 | €74,864 | -€3,281 | -4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,729 | €19,933 | +€18,204 | +1,053% |
| Other operating charges | 640/8 | €6,335 | €6,505 | +€170 | +2.7% |
| Gross operating margin | 9900 | €491,729 | €515,375 | +€23,646 | +4.8% |
| Operating profit (loss) | 9901 | €99,034 | €98,309 | -€724 | -0.7% |
| Financial income | 75/76B | €3,144 | €1,876 | -€1,268 | -40.3% |
| Recurring financial income | 75 | €2,644 | €1,876 | -€768 | -29.0% |
| Non-recurring financial income | 76B | €500 | - | -€500 | |
| Financial charges | 65/66B | €31,246 | €34,164 | +€2,918 | +9.3% |
| Recurring financial charges | 65 | €31,246 | €34,164 | +€2,918 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €70,931 | €66,021 | -€4,910 | -6.9% |
| Income taxes | 67/77 | €20,062 | €19,963 | -€98 | -0.5% |
| Profit (loss) for the period | 9904 | €50,870 | €46,058 | -€4,812 | -9.5% |
| Transfer to tax-exempt reserves | 689 | €1,337 | €1,337 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,533 | €44,721 | -€4,812 | -9.7% |
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 27 October 2026 via checked.be.