Butters: what changed
Two fiscal 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.
Butters
Largest movements
- Cash +€20,314
up €20,314 (+893.3%), from €2,274 to €22,588
mainly Other debts (+€68,706) and Net result for the year (+€42,248)
- Receivables within one year +€9,608
up €9,608 (+51.2%), from €18,752 to €28,360
of which Trade receivables: +€7,427
- Other debts +€68,706
up €68,706 (+549.8%), from €12,498 to €81,204
- Reserves -€30,347
down €30,347 (-100.0%), from €30,347 to €0
- Debts after one year -€5,676
down €5,676 (-33.1%), from €17,156 to €11,480
- Tax, wage and social debts -€2,902
down €2,902 (-20.9%), from €13,884 to €10,982
- Gross operating margin +€14,979
up €14,979 (+30.7%), from €48,790 to €63,769
- Taxes +€4,134
up €4,134 (+31.0%), from €13,330 to €17,464
- Other operating charges -€1,831
down €1,831 (-72.1%), from €2,540 to €709
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.
Cash bridge derived
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 | €83,574 | €113,125 | +€29,552 | +35.4% |
| Fixed assets | 21/28 | €61,342 | €60,811 | -€530 | -0.9% |
| Tangible fixed assets | 22/27 | €1,342 | €811 | -€530 | -39.5% |
| Furniture and vehicles | 24 | €1,342 | €811 | -€530 | -39.5% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €22,232 | €52,314 | +€30,082 | +135.3% |
| Amounts receivable within one year | 40/41 | €18,752 | €28,360 | +€9,608 | +51.2% |
| Trade receivables | 40 | €5,969 | €13,396 | +€7,427 | +124.4% |
| Other amounts receivable | 41 | €12,783 | €14,964 | +€2,181 | +17.1% |
| Cash at bank and in hand | 54/58 | €2,274 | €22,588 | +€20,314 | +893.3% |
| Deferred charges and accrued income | 490/1 | €1,206 | €1,366 | +€160 | +13.3% |
| Total equity and liabilities | 10/49 | €83,574 | €113,125 | +€29,552 | +35.4% |
| Equity | 10/15 | €32,347 | €2,000 | -€30,347 | -93.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,347 | €0 | -€30,347 | -100.0% |
| Distributable reserves | 133 | €30,347 | €0 | -€30,347 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €51,226 | €111,125 | +€59,899 | +116.9% |
| Amounts payable after more than one year | 17 | €17,156 | €11,480 | -€5,676 | -33.1% |
| Financial debts | 170/4 | €17,156 | €11,480 | -€5,676 | -33.1% |
| Amounts payable within one year | 42/48 | €33,943 | €99,550 | +€65,607 | +193.3% |
| Current portion of amounts payable after more than one year | 42 | €5,634 | €5,676 | +€42 | +0.7% |
| Trade debts | 44 | €1,927 | €1,687 | -€240 | -12.5% |
| Suppliers | 440/4 | €1,927 | €1,687 | -€240 | -12.5% |
| Taxes, remuneration and social security | 45 | €13,884 | €10,982 | -€2,902 | -20.9% |
| Taxes | 450/3 | €13,884 | €10,982 | -€2,902 | -20.9% |
| Other amounts payable | 47/48 | €12,498 | €81,204 | +€68,706 | +549.8% |
| Accrued charges and deferred income | 492/3 | €127 | €96 | -€31 | -24.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €530 | -€288 | -35.2% |
| Other operating charges | 640/8 | €2,540 | €709 | -€1,831 | -72.1% |
| Gross operating margin | 9900 | €48,790 | €63,769 | +€14,979 | +30.7% |
| Operating profit (loss) | 9901 | €45,432 | €62,530 | +€17,097 | +37.6% |
| Financial income | 75/76B | €4 | €8 | +€4 | +98.5% |
| Recurring financial income | 75 | €4 | €8 | +€4 | +98.5% |
| Financial charges | 65/66B | €2,756 | €2,825 | +€69 | +2.5% |
| Recurring financial charges | 65 | €2,756 | €2,825 | +€69 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €42,680 | €59,712 | +€17,032 | +39.9% |
| Income taxes | 67/77 | €13,330 | €17,464 | +€4,134 | +31.0% |
| Profit (loss) for the period | 9904 | €29,350 | €42,248 | +€12,898 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,350 | €42,248 | +€12,898 | +43.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.