Buttiens Jos: 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.
Buttiens Jos
Largest movements
- Receivables within one year -€26,303
down €26,303 (-88.3%), from €29,781 to €3,477
of which Other amounts receivable: -€13,270
- Cash +€20,704
up €20,704 (+41.8%), from €49,522 to €70,227
mainly Receivables within one year (+€26,303) and Net result for the year (+€5,635)
- Receivables after one year +€14,000
new in 2025: €14,000
- Profit (loss) carried forward +€4,802
up €4,802 (+7.2%), from €67,131 to €71,933
- Tax, wage and social debts +€2,766
up €2,766 (+56.0%), from €4,935 to €7,701
- Other debts +€1,145
new in 2025: €1,145
- Trade debts -€1,027
down €1,027 (-28.1%), from €3,656 to €2,629
- Gross operating margin -€19,820
down €19,820 (-68.3%), from €29,013 to €9,192
- Taxes -€3,669
down €3,669 (-57.0%), from €6,435 to €2,766
- Write-downs -€1,200
no longer reported in 2025 (was €1,200)
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 | €80,722 | €88,407 | +€7,685 | +9.5% |
| Fixed assets | 21/28 | €1,419 | €703 | -€716 | -50.5% |
| Tangible fixed assets | 22/27 | €1,419 | €703 | -€716 | -50.5% |
| Plant, machinery and equipment | 23 | €494 | €361 | -€134 | -27.1% |
| Furniture and vehicles | 24 | €925 | €343 | -€582 | -63.0% |
| Current assets | 29/58 | €79,303 | €87,704 | +€8,401 | +10.6% |
| Amounts receivable after more than one year | 29 | - | €14,000 | +€14,000 | |
| Other amounts receivable | 291 | - | €14,000 | +€14,000 | |
| Amounts receivable within one year | 40/41 | €29,781 | €3,477 | -€26,303 | -88.3% |
| Trade receivables | 40 | €15,641 | €2,607 | -€13,034 | -83.3% |
| Other amounts receivable | 41 | €14,140 | €870 | -€13,270 | -93.8% |
| Cash at bank and in hand | 54/58 | €49,522 | €70,227 | +€20,704 | +41.8% |
| Total equity and liabilities | 10/49 | €80,722 | €88,407 | +€7,685 | +9.5% |
| Equity | 10/15 | €72,131 | €76,933 | +€4,802 | +6.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,131 | €71,933 | +€4,802 | +7.2% |
| Amounts payable | 17/49 | €8,591 | €11,474 | +€2,883 | +33.6% |
| Amounts payable within one year | 42/48 | €8,591 | €11,474 | +€2,883 | +33.6% |
| Trade debts | 44 | €3,656 | €2,629 | -€1,027 | -28.1% |
| Suppliers | 440/4 | €3,656 | €2,629 | -€1,027 | -28.1% |
| Taxes, remuneration and social security | 45 | €4,935 | €7,701 | +€2,766 | +56.0% |
| Taxes | 450/3 | €4,935 | €7,701 | +€2,766 | +56.0% |
| Other amounts payable | 47/48 | - | €1,145 | +€1,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €716 | -€69 | -8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,200 | - | -€1,200 | |
| Other operating charges | 640/8 | €154 | €350 | +€195 | +127% |
| Gross operating margin | 9900 | €29,013 | €9,192 | -€19,820 | -68.3% |
| Operating profit (loss) | 9901 | €26,873 | €8,127 | -€18,747 | -69.8% |
| Financial income | 75/76B | €537 | €312 | -€225 | -41.9% |
| Recurring financial income | 75 | €537 | €312 | -€225 | -41.9% |
| Financial charges | 65/66B | €42 | €38 | -€4 | -9.1% |
| Recurring financial charges | 65 | €42 | €38 | -€4 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €27,369 | €8,401 | -€18,968 | -69.3% |
| Income taxes | 67/77 | €6,435 | €2,766 | -€3,669 | -57.0% |
| Profit (loss) for the period | 9904 | €20,934 | €5,635 | -€15,299 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,934 | €5,635 | -€15,299 | -73.1% |
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 18 October 2026 via checked.be.