ButterTime: 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.
ButterTime
Largest movements
- Cash +€23,878
up €23,878 (+153.5%), from €15,556 to €39,434
mainly Other debts (+€37,690) and Net result for the year (+€8,348)
- Receivables within one year +€5,886
up €5,886 (+35.3%), from €16,668 to €22,554
of which Trade receivables: +€13,023
- Tangible fixed assets +€5,639
up €5,639 (+26.3%), from €21,479 to €27,118
of which Other tangible fixed assets: +€8,102
- Other debts +€37,690
up €37,690, from €0 to €37,690
- Trade debts -€6,242
down €6,242 (-45.9%), from €13,599 to €7,357
- Tax, wage and social debts +€4,100
up €4,100 (+82.9%), from €4,943 to €9,043
- Gross operating margin -€1,120
down €1,120 (-6.2%), from €18,001 to €16,881
- Financial charges -€959
down €959 (-89.7%), from €1,069 to €110
- Depreciation +€555
up €555 (+16.6%), from €3,346 to €3,901
- Taxes -€228
down €228 (-5.5%), from €4,141 to €3,913
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 | €53,703 | €89,251 | +€35,548 | +66.2% |
| Fixed assets | 21/28 | €21,479 | €27,118 | +€5,639 | +26.3% |
| Tangible fixed assets | 22/27 | €21,479 | €27,118 | +€5,639 | +26.3% |
| Land and buildings | 22 | €2,479 | - | -€2,479 | |
| Furniture and vehicles | 24 | €1,391 | €1,407 | +€16 | +1.2% |
| Other tangible fixed assets | 26 | €17,610 | €25,711 | +€8,102 | +46.0% |
| Current assets | 29/58 | €32,224 | €62,132 | +€29,908 | +92.8% |
| Amounts receivable within one year | 40/41 | €16,668 | €22,554 | +€5,886 | +35.3% |
| Trade receivables | 40 | €8,621 | €21,644 | +€13,023 | +151.1% |
| Other amounts receivable | 41 | €8,047 | €910 | -€7,138 | -88.7% |
| Cash at bank and in hand | 54/58 | €15,556 | €39,434 | +€23,878 | +153.5% |
| Deferred charges and accrued income | 490/1 | - | €144 | +€144 | |
| Total equity and liabilities | 10/49 | €53,703 | €89,251 | +€35,548 | +66.2% |
| Equity | 10/15 | €33,558 | €33,558 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,098 | €13,098 | = | 0.0% |
| Amounts payable | 17/49 | €20,145 | €55,693 | +€35,548 | +176.5% |
| Amounts payable within one year | 42/48 | €18,542 | €54,090 | +€35,548 | +191.7% |
| Trade debts | 44 | €13,599 | €7,357 | -€6,242 | -45.9% |
| Suppliers | 440/4 | €13,599 | €7,357 | -€6,242 | -45.9% |
| Taxes, remuneration and social security | 45 | €4,943 | €9,043 | +€4,100 | +82.9% |
| Taxes | 450/3 | €4,943 | €9,043 | +€4,100 | +82.9% |
| Other amounts payable | 47/48 | €0 | €37,690 | +€37,690 | |
| Accrued charges and deferred income | 492/3 | €1,603 | €1,603 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,346 | €3,901 | +€555 | +16.6% |
| Other operating charges | 640/8 | €732 | €609 | -€123 | -16.7% |
| Gross operating margin | 9900 | €18,001 | €16,881 | -€1,120 | -6.2% |
| Operating profit (loss) | 9901 | €13,923 | €12,371 | -€1,552 | -11.1% |
| Financial charges | 65/66B | €1,069 | €110 | -€959 | -89.7% |
| Recurring financial charges | 65 | €1,069 | €110 | -€959 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €12,855 | €12,261 | -€593 | -4.6% |
| Income taxes | 67/77 | €4,141 | €3,913 | -€228 | -5.5% |
| Profit (loss) for the period | 9904 | €8,713 | €8,348 | -€365 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,713 | €8,348 | -€365 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.