BUSSCHY: 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.
BUSSCHY
Largest movements
- Receivables within one year +€13,562
up €13,562 (+73.7%), from €18,393 to €31,955
of which Other amounts receivable: +€7,512
- Cash -€12,410
down €12,410 (-17.7%), from €69,919 to €57,509
mainly Contributions, distributions and other (-€130,000) and Investment in fixed assets (net) (-€15,894)
- Tangible fixed assets +€7,742
up €7,742 (+27.3%), from €28,375 to €36,117
of which Plant, machinery and equipment: +€8,401
- Reserves -€57,868
down €57,868 (-58.9%), from €98,209 to €40,341
- Other debts +€37,725
up €37,725 (+7843.4%), from €481 to €38,206
- Tax, wage and social debts +€26,048
up €26,048 (+626.2%), from €4,160 to €30,208
- Trade debts +€2,311
new in 2025: €2,311
- Gross operating margin +€18,648
up €18,648 (+22.0%), from €84,950 to €103,598
- Taxes +€4,422
up €4,422 (+24.5%), from €18,033 to €22,455
- Depreciation +€3,666
up €3,666 (+81.7%), from €4,487 to €8,153
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 | €117,016 | €125,581 | +€8,565 | +7.3% |
| Fixed assets | 21/28 | €28,375 | €36,117 | +€7,742 | +27.3% |
| Tangible fixed assets | 22/27 | €28,375 | €36,117 | +€7,742 | +27.3% |
| Plant, machinery and equipment | 23 | €25,186 | €33,587 | +€8,401 | +33.4% |
| Furniture and vehicles | 24 | €3,190 | €2,530 | -€660 | -20.7% |
| Current assets | 29/58 | €88,641 | €89,464 | +€824 | +0.9% |
| Amounts receivable within one year | 40/41 | €18,393 | €31,955 | +€13,562 | +73.7% |
| Trade receivables | 40 | €18,150 | €24,200 | +€6,050 | +33.3% |
| Other amounts receivable | 41 | €243 | €7,755 | +€7,512 | +3087.6% |
| Cash at bank and in hand | 54/58 | €69,919 | €57,509 | -€12,410 | -17.7% |
| Deferred charges and accrued income | 490/1 | €328 | - | -€328 | |
| Total equity and liabilities | 10/49 | €117,016 | €125,581 | +€8,565 | +7.3% |
| Equity | 10/15 | €108,209 | €50,341 | -€57,868 | -53.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €98,209 | €40,341 | -€57,868 | -58.9% |
| Distributable reserves | 133 | €98,209 | €40,341 | -€57,868 | -58.9% |
| Amounts payable | 17/49 | €8,807 | €75,240 | +€66,433 | +754.3% |
| Amounts payable within one year | 42/48 | €8,807 | €75,240 | +€66,433 | +754.3% |
| Current portion of amounts payable after more than one year | 42 | €4,167 | €4,515 | +€349 | +8.4% |
| Trade debts | 44 | - | €2,311 | +€2,311 | |
| Suppliers | 440/4 | - | €2,311 | +€2,311 | |
| Taxes, remuneration and social security | 45 | €4,160 | €30,208 | +€26,048 | +626.2% |
| Taxes | 450/3 | €4,160 | €30,208 | +€26,048 | +626.2% |
| Other amounts payable | 47/48 | €481 | €38,206 | +€37,725 | +7843.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,487 | €8,153 | +€3,666 | +81.7% |
| Gross operating margin | 9900 | €84,950 | €103,598 | +€18,648 | +22.0% |
| Operating profit (loss) | 9901 | €80,463 | €95,445 | +€14,982 | +18.6% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €690 | €867 | +€178 | +25.8% |
| Recurring financial charges | 65 | €690 | €867 | +€178 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €79,773 | €94,587 | +€14,813 | +18.6% |
| Income taxes | 67/77 | €18,033 | €22,455 | +€4,422 | +24.5% |
| Profit (loss) for the period | 9904 | €61,740 | €72,132 | +€10,392 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,740 | €72,132 | +€10,392 | +16.8% |
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 11 October 2026 via checked.be.