BUTT ENTERPRISE: 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.
BUTT ENTERPRISE
Largest movements
- Stocks and contracts +€12,712
up €12,712 (+66.6%), from €19,078 to €31,790
- Cash -€7,876
down €7,876 (-23.9%), from €32,978 to €25,103
mainly Stocks and contracts (-€12,712) and Debts after one year (-€5,419)
- Tangible fixed assets -€2,310
down €2,310 (-38.3%), from €6,038 to €3,728
- Receivables within one year +€1,407
up €1,407 (+14.8%), from €9,517 to €10,924
of which Other amounts receivable: +€2,044
- Deferred charges and accrued income -€749
no longer reported in 2024 (was €749)
- Profit (loss) carried forward +€6,665
up €6,665 (+42.3%), from €15,759 to €22,424
- Debts after one year -€5,419
down €5,419 (-25.6%), from €21,127 to €15,708
- Tax, wage and social debts +€1,785
up €1,785 (+51.5%), from €3,466 to €5,251
of which Taxes: +€3,370
- Purchases and services +€23,562
up €23,562 (+4.6%), from €515,701 to €539,263
- Turnover +€19,620
up €19,620 (+3.7%), from €531,260 to €550,879
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 | €68,361 | €71,545 | +€3,184 | +4.7% |
| Fixed assets | 21/28 | €6,038 | €3,728 | -€2,310 | -38.3% |
| Tangible fixed assets | 22/27 | €6,038 | €3,728 | -€2,310 | -38.3% |
| Furniture and vehicles | 24 | €6,038 | €3,728 | -€2,310 | -38.3% |
| Current assets | 29/58 | €62,323 | €67,817 | +€5,494 | +8.8% |
| Stocks and contracts in progress | 3 | €19,078 | €31,790 | +€12,712 | +66.6% |
| Stocks | 30/36 | €19,078 | €31,790 | +€12,712 | +66.6% |
| Amounts receivable within one year | 40/41 | €9,517 | €10,924 | +€1,407 | +14.8% |
| Trade receivables | 40 | €637 | - | -€637 | |
| Other amounts receivable | 41 | €8,880 | €10,924 | +€2,044 | +23.0% |
| Cash at bank and in hand | 54/58 | €32,978 | €25,103 | -€7,876 | -23.9% |
| Deferred charges and accrued income | 490/1 | €749 | - | -€749 | |
| Total equity and liabilities | 10/49 | €68,361 | €71,545 | +€3,184 | +4.7% |
| Equity | 10/15 | €26,774 | €33,439 | +€6,665 | +24.9% |
| Contributions | 10/11 | €11,015 | €11,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,759 | €22,424 | +€6,665 | +42.3% |
| Amounts payable | 17/49 | €41,587 | €38,106 | -€3,481 | -8.4% |
| Amounts payable after more than one year | 17 | €21,127 | €15,708 | -€5,419 | -25.6% |
| Financial debts | 170/4 | €21,127 | €15,708 | -€5,419 | -25.6% |
| Amounts payable within one year | 42/48 | €20,461 | €22,399 | +€1,938 | +9.5% |
| Trade debts | 44 | €16,994 | €17,147 | +€153 | +0.9% |
| Suppliers | 440/4 | €16,994 | €17,147 | +€153 | +0.9% |
| Taxes, remuneration and social security | 45 | €3,466 | €5,251 | +€1,785 | +51.5% |
| Taxes | 450/3 | €1,882 | €5,251 | +€3,370 | +179.1% |
| Remuneration and social security | 454/9 | €1,585 | - | -€1,585 | |
| Turnover | 70 | €531,260 | €550,879 | +€19,620 | +3.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €515,701 | €539,263 | +€23,562 | +4.6% |
| Remuneration, social security and pensions | 62 | €2,225 | €2,235 | +€10 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,232 | €2,310 | +€78 | +3.5% |
| Other operating charges | 640/8 | €1,156 | €1,377 | +€221 | +19.1% |
| Non-recurring operating charges | 66A | €4,715 | - | -€4,715 | |
| Gross operating margin | 9900 | €18,614 | €14,764 | -€3,850 | -20.7% |
| Operating profit (loss) | 9901 | €8,286 | €8,842 | +€556 | +6.7% |
| Financial income | 75/76B | - | €630 | +€630 | |
| Recurring financial income | 75 | - | €630 | +€630 | |
| Financial charges | 65/66B | €925 | €225 | -€700 | -75.6% |
| Recurring financial charges | 65 | €925 | €225 | -€700 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €7,361 | €9,247 | +€1,886 | +25.6% |
| Income taxes | 67/77 | €2,179 | €2,582 | +€403 | +18.5% |
| Profit (loss) for the period | 9904 | €5,182 | €6,665 | +€1,483 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,182 | €6,665 | +€1,483 | +28.6% |
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.