BUSSY: 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.
BUSSY
Largest movements
- Tangible fixed assets +€53,734
up €53,734 (+234%), from €22,995 to €76,729
of which Furniture and vehicles: +€67,002
- Cash +€13,765
up €13,765 (+861%), from €1,599 to €15,363
mainly Debts after one year (+€43,665) and Current portion of long-term debt (+€14,958)
- Stocks and contracts -€11,469
down €11,469 (-20.7%), from €55,483 to €44,014
- Debts after one year +€43,665
new in 2025: €43,665
- Current portion of long-term debt +€14,958
new in 2025: €14,958
- Reserves +€5,927
up €5,927 (+28.1%), from €21,129 to €27,056
of which Distributable reserves: +€5,927
- Tax, wage and social debts -€3,155
down €3,155 (-43.9%), from €7,194 to €4,039
of which Taxes: -€2,955
- Trade debts -€2,732
down €2,732 (-84.3%), from €3,242 to €510
- Staff costs -€992
down €992 (-99.0%), from €1,002 to €10
- Depreciation -€659
down €659 (-4.7%), from €13,911 to €13,252
- Taxes +€597
up €597 (+26.6%), from €2,240 to €2,837
- Other operating charges -€328
down €328 (-27.3%), from €1,198 to €871
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 | €95,192 | €152,202 | +€57,010 | +59.9% |
| Fixed assets | 21/28 | €22,995 | €76,729 | +€53,734 | +234% |
| Tangible fixed assets | 22/27 | €22,995 | €76,729 | +€53,734 | +234% |
| Plant, machinery and equipment | 23 | €12,377 | €5,070 | -€7,307 | -59.0% |
| Furniture and vehicles | 24 | €1,845 | €68,847 | +€67,002 | +3,632% |
| Other tangible fixed assets | 26 | €8,773 | €2,812 | -€5,961 | -68.0% |
| Current assets | 29/58 | €72,197 | €75,473 | +€3,276 | +4.5% |
| Stocks and contracts in progress | 3 | €55,483 | €44,014 | -€11,469 | -20.7% |
| Stocks | 30/36 | €55,483 | €44,014 | -€11,469 | -20.7% |
| Amounts receivable within one year | 40/41 | €14,779 | €15,678 | +€899 | +6.1% |
| Trade receivables | 40 | €7,519 | €8,109 | +€590 | +7.9% |
| Other amounts receivable | 41 | €7,260 | €7,569 | +€309 | +4.3% |
| Cash at bank and in hand | 54/58 | €1,599 | €15,363 | +€13,765 | +861% |
| Deferred charges and accrued income | 490/1 | €337 | €418 | +€81 | +24.1% |
| Total equity and liabilities | 10/49 | €95,192 | €152,202 | +€57,010 | +59.9% |
| Equity | 10/15 | €83,103 | €89,030 | +€5,927 | +7.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €21,129 | €27,056 | +€5,927 | +28.1% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €14,932 | €20,859 | +€5,927 | +39.7% |
| Amounts payable | 17/49 | €12,089 | €63,172 | +€51,083 | +423% |
| Amounts payable after more than one year | 17 | - | €43,665 | +€43,665 | |
| Financial debts | 170/4 | - | €43,665 | +€43,665 | |
| Amounts payable within one year | 42/48 | €11,606 | €19,508 | +€7,902 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | - | €14,958 | +€14,958 | |
| Financial debts | 43 | €1,170 | - | -€1,170 | |
| Credit institutions | 430/8 | €1,170 | - | -€1,170 | |
| Trade debts | 44 | €3,242 | €510 | -€2,732 | -84.3% |
| Suppliers | 440/4 | €3,242 | €510 | -€2,732 | -84.3% |
| Taxes, remuneration and social security | 45 | €7,194 | €4,039 | -€3,155 | -43.9% |
| Taxes | 450/3 | €6,994 | €4,039 | -€2,955 | -42.2% |
| Remuneration and social security | 454/9 | €200 | - | -€200 | |
| Accrued charges and deferred income | 492/3 | €483 | - | -€483 | |
| Remuneration, social security and pensions | 62 | €1,002 | €10 | -€992 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,911 | €13,252 | -€659 | -4.7% |
| Other operating charges | 640/8 | €1,198 | €871 | -€328 | -27.3% |
| Gross operating margin | 9900 | €24,587 | €24,580 | -€7 | 0.0% |
| Operating profit (loss) | 9901 | €8,475 | €10,447 | +€1,972 | +23.3% |
| Financial income | 75/76B | €65 | €30 | -€35 | -54.0% |
| Recurring financial income | 75 | €65 | €30 | -€35 | -54.0% |
| Financial charges | 65/66B | €1,581 | €1,712 | +€131 | +8.3% |
| Recurring financial charges | 65 | €1,581 | €1,712 | +€131 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €6,958 | €8,764 | +€1,806 | +26.0% |
| Income taxes | 67/77 | €2,240 | €2,837 | +€597 | +26.6% |
| Profit (loss) for the period | 9904 | €4,718 | €5,927 | +€1,209 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,718 | €5,927 | +€1,209 | +25.6% |
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 19 October 2026 via checked.be.