BUSTER & CIE: 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.
BUSTER & CIE
Largest movements
- Receivables within one year +€37,778
up €37,778 (+26.6%), from €142,168 to €179,946
of which Other amounts receivable: +€30,196
- Cash -€4,445
down €4,445 (-96.3%), from €4,618 to €172
mainly Receivables within one year (-€37,778) and Deferred charges and accrued income (-€16)
- Reserves +€11,196
up €11,196 (+602%), from €1,860 to €13,056
- Short-term financial debts +€7,952
up €7,952 (+1,234%), from €644 to €8,596
- Tax, wage and social debts +€7,687
up €7,687 (+151%), from €5,077 to €12,763
of which Taxes: +€9,199
- Trade debts +€5,526
up €5,526 (+1,703%), from €324 to €5,850
- Depreciation -€6,645
down €6,645 (-87.0%), from €7,634 to €989
- Taxes +€5,766
up €5,766 (+295%), from €1,953 to €7,719
- Gross operating margin +€4,129
up €4,129 (+23.6%), from €17,500 to €21,629
- Financial income +€732
up €732 (+1,423%), from €51 to €783
- Other operating charges +€550
up €550 (+81.8%), from €673 to €1,223
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 | €148,455 | €180,815 | +€32,360 | +21.8% |
| Fixed assets | 21/28 | €1,391 | €402 | -€989 | -71.1% |
| Tangible fixed assets | 22/27 | €1,391 | €402 | -€989 | -71.1% |
| Furniture and vehicles | 24 | €1,391 | €402 | -€989 | -71.1% |
| Current assets | 29/58 | €147,064 | €180,414 | +€33,349 | +22.7% |
| Amounts receivable within one year | 40/41 | €142,168 | €179,946 | +€37,778 | +26.6% |
| Trade receivables | 40 | €142,168 | €149,750 | +€7,582 | +5.3% |
| Other amounts receivable | 41 | - | €30,196 | +€30,196 | |
| Cash at bank and in hand | 54/58 | €4,618 | €172 | -€4,445 | -96.3% |
| Deferred charges and accrued income | 490/1 | €279 | €295 | +€16 | +5.9% |
| Total equity and liabilities | 10/49 | €148,455 | €180,815 | +€32,360 | +21.8% |
| Equity | 10/15 | €140,740 | €151,936 | +€11,196 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €13,056 | +€11,196 | +602% |
| Distributable reserves | 133 | €1,860 | €13,056 | +€11,196 | +602% |
| Profit (loss) carried forward | 14 | €132,680 | €132,680 | = | 0.0% |
| Amounts payable | 17/49 | €7,716 | €28,880 | +€21,164 | +274% |
| Amounts payable within one year | 42/48 | €7,716 | €28,880 | +€21,164 | +274% |
| Financial debts | 43 | €644 | €8,596 | +€7,952 | +1,234% |
| Credit institutions | 430/8 | €644 | €8,596 | +€7,952 | +1,234% |
| Trade debts | 44 | €324 | €5,850 | +€5,526 | +1,703% |
| Suppliers | 440/4 | €324 | €5,850 | +€5,526 | +1,703% |
| Taxes, remuneration and social security | 45 | €5,077 | €12,763 | +€7,687 | +151% |
| Taxes | 450/3 | €3,564 | €12,763 | +€9,199 | +258% |
| Remuneration and social security | 454/9 | €1,513 | - | -€1,513 | |
| Other amounts payable | 47/48 | €1,670 | €1,670 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,634 | €989 | -€6,645 | -87.0% |
| Other operating charges | 640/8 | €673 | €1,223 | +€550 | +81.8% |
| Gross operating margin | 9900 | €17,500 | €21,629 | +€4,129 | +23.6% |
| Operating profit (loss) | 9901 | €9,193 | €19,417 | +€10,224 | +111% |
| Financial income | 75/76B | €51 | €783 | +€732 | +1,423% |
| Recurring financial income | 75 | €51 | €783 | +€732 | +1,423% |
| Financial charges | 65/66B | €1,095 | €1,285 | +€190 | +17.4% |
| Recurring financial charges | 65 | €1,095 | €1,285 | +€190 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €8,149 | €18,915 | +€10,766 | +132% |
| Income taxes | 67/77 | €1,953 | €7,719 | +€5,766 | +295% |
| Profit (loss) for the period | 9904 | €6,196 | €11,196 | +€5,000 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,196 | €11,196 | +€5,000 | +80.7% |
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 16 October 2026 via checked.be.