BUSSIMMO: 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.
BUSSIMMO
Largest movements
- Cash -€29,039
down €29,039 (-14.6%), from €198,998 to €169,959
mainly Net result for the year (-€32,384) and Tax, wage and social debts (-€9,104)
- Tangible fixed assets -€11,058
down €11,058 (-27.6%), from €40,013 to €28,955
- Profit (loss) carried forward -€32,384
down €32,384 (-85.5%), from €37,863 to €5,479
- Tax, wage and social debts -€9,104
no longer reported in 2024 (was €9,104)
- Trade debts +€9,023
up €9,023 (+131.7%), from €6,852 to €15,875
- Other debts -€7,632
down €7,632 (-14.1%), from €54,196 to €46,565
- Gross operating margin -€136,501
down €136,501, from €116,400 to -€20,101
- Taxes -€9,104
no longer reported in 2024 (was €9,104)
- Financial charges -€3,972
down €3,972 (-95.2%), from €4,172 to €200
- Depreciation +€3,971
up €3,971 (+56.0%), from €7,087 to €11,058
- Other operating charges -€1,651
down €1,651 (-61.7%), from €2,677 to €1,026
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,548 | €206,451 | -€40,097 | -16.3% |
| Fixed assets | 21/28 | €40,013 | €28,955 | -€11,058 | -27.6% |
| Tangible fixed assets | 22/27 | €40,013 | €28,955 | -€11,058 | -27.6% |
| Furniture and vehicles | 24 | €40,013 | €28,955 | -€11,058 | -27.6% |
| Current assets | 29/58 | €206,535 | €177,496 | -€29,039 | -14.1% |
| Amounts receivable within one year | 40/41 | €7,536 | €7,536 | = | 0.0% |
| Trade receivables | 40 | €7,536 | €7,536 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €198,998 | €169,959 | -€29,039 | -14.6% |
| Total equity and liabilities | 10/49 | €246,548 | €206,451 | -€40,097 | -16.3% |
| Equity | 10/15 | €153,582 | €121,198 | -€32,384 | -21.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €75,719 | €75,719 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,719 | €40,719 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,863 | €5,479 | -€32,384 | -85.5% |
| Provisions and deferred taxes | 16 | €13,573 | €13,573 | = | 0.0% |
| Deferred taxes | 168 | €13,573 | €13,573 | = | 0.0% |
| Amounts payable | 17/49 | €79,392 | €71,680 | -€7,713 | -9.7% |
| Amounts payable within one year | 42/48 | €70,152 | €62,440 | -€7,713 | -11.0% |
| Trade debts | 44 | €6,852 | €15,875 | +€9,023 | +131.7% |
| Suppliers | 440/4 | €6,852 | €15,875 | +€9,023 | +131.7% |
| Taxes, remuneration and social security | 45 | €9,104 | - | -€9,104 | |
| Taxes | 450/3 | €9,104 | - | -€9,104 | |
| Other amounts payable | 47/48 | €54,196 | €46,565 | -€7,632 | -14.1% |
| Accrued charges and deferred income | 492/3 | €9,240 | €9,240 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,087 | €11,058 | +€3,971 | +56.0% |
| Other operating charges | 640/8 | €2,677 | €1,026 | -€1,651 | -61.7% |
| Gross operating margin | 9900 | €116,400 | -€20,101 | -€136,501 | |
| Operating profit (loss) | 9901 | €106,636 | -€32,185 | -€138,821 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,172 | €200 | -€3,972 | -95.2% |
| Recurring financial charges | 65 | €4,172 | €200 | -€3,972 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €102,464 | -€32,384 | -€134,848 | |
| Transfer to deferred taxes | 680 | €13,573 | - | -€13,573 | |
| Income taxes | 67/77 | €9,104 | - | -€9,104 | |
| Profit (loss) for the period | 9904 | €79,787 | -€32,384 | -€112,171 | |
| Transfer to tax-exempt reserves | 689 | €40,719 | - | -€40,719 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,068 | -€32,384 | -€71,452 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.