BUTT'HAIRFLY: 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'HAIRFLY
Largest movements
- Cash +€33,812
up €33,812 (+39.0%), from €86,589 to €120,401
mainly Net result for the year (+€38,580) and Tax, wage and social debts (+€7,220)
- Deferred charges and accrued income +€3,000
up €3,000 (+2,746%), from €109 to €3,109
- Profit (loss) carried forward +€38,580
up €38,580 (+67.8%), from €56,865 to €95,444
- Trade debts -€9,576
down €9,576 (-53.1%), from €18,019 to €8,443
- Tax, wage and social debts +€7,220
up €7,220 (+69.7%), from €10,362 to €17,582
- Gross operating margin +€23,801
up €23,801 (+79.2%), from €30,036 to €53,837
- Taxes -€2,757
down €2,757 (-16.0%), from €17,239 to €14,482
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 | €90,246 | €126,517 | +€36,271 | +40.2% |
| Fixed assets | 21/28 | €1,112 | €848 | -€264 | -23.8% |
| Tangible fixed assets | 22/27 | €1,112 | €848 | -€264 | -23.8% |
| Furniture and vehicles | 24 | €1,112 | €848 | -€264 | -23.8% |
| Current assets | 29/58 | €89,134 | €125,669 | +€36,536 | +41.0% |
| Amounts receivable within one year | 40/41 | €2,436 | €2,159 | -€276 | -11.3% |
| Trade receivables | 40 | €2,436 | €2,159 | -€276 | -11.3% |
| Cash at bank and in hand | 54/58 | €86,589 | €120,401 | +€33,812 | +39.0% |
| Deferred charges and accrued income | 490/1 | €109 | €3,109 | +€3,000 | +2,746% |
| Total equity and liabilities | 10/49 | €90,246 | €126,517 | +€36,271 | +40.2% |
| Equity | 10/15 | €61,865 | €100,444 | +€38,580 | +62.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,865 | €95,444 | +€38,580 | +67.8% |
| Amounts payable | 17/49 | €28,381 | €26,073 | -€2,309 | -8.1% |
| Amounts payable within one year | 42/48 | €28,381 | €26,073 | -€2,309 | -8.1% |
| Trade debts | 44 | €18,019 | €8,443 | -€9,576 | -53.1% |
| Suppliers | 440/4 | €18,019 | €8,443 | -€9,576 | -53.1% |
| Taxes, remuneration and social security | 45 | €10,362 | €17,582 | +€7,220 | +69.7% |
| Taxes | 450/3 | €10,362 | €17,582 | +€7,220 | +69.7% |
| Other amounts payable | 47/48 | - | €48 | +€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €264 | +€54 | +25.8% |
| Other operating charges | 640/8 | - | €52 | +€52 | |
| Gross operating margin | 9900 | €30,036 | €53,837 | +€23,801 | +79.2% |
| Operating profit (loss) | 9901 | €29,826 | €53,521 | +€23,695 | +79.4% |
| Financial income | 75/76B | €141 | €0 | -€141 | -100.0% |
| Recurring financial income | 75 | €141 | €0 | -€141 | -100.0% |
| Financial charges | 65/66B | €67 | €459 | +€391 | +582% |
| Recurring financial charges | 65 | €67 | €459 | +€391 | +582% |
| Profit (loss) for the period before taxes | 9903 | €29,899 | €53,062 | +€23,163 | +77.5% |
| Income taxes | 67/77 | €17,239 | €14,482 | -€2,757 | -16.0% |
| Profit (loss) for the period | 9904 | €12,660 | €38,580 | +€25,920 | +205% |
| Profit (loss) for the period to be appropriated | 9905 | €12,660 | €38,580 | +€25,920 | +205% |
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 26 October 2026 via checked.be.