BUXUS: 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.
BUXUS
Largest movements
- Cash -€150,825
down €150,825 (-100.0%), from €150,825 to €0
mainly Receivables within one year (-€99,217) and Investment in fixed assets (net) (-€75,000)
- Receivables within one year +€99,217
up €99,217 (+268.0%), from €37,024 to €136,241
of which Trade receivables: +€110,728
- Intangible fixed assets +€73,356
new in 2025: €73,356
- Tangible fixed assets -€30,375
down €30,375 (-5.4%), from €567,526 to €537,151
of which Land and buildings: -€24,414
- Short-term financial debts +€37,700
new in 2025: €37,700
- Profit (loss) carried forward -€34,522
down €34,522 (-21.3%), from €161,997 to €127,476
- Trade debts -€10,656
down €10,656 (-16.1%), from €66,000 to €55,344
- Gross operating margin -€76,361
down €76,361 (-64.8%), from €117,792 to €41,431
- Taxes +€43,388
up €43,388, from -€40,592 to €2,796
- Staff costs -€40,451
down €40,451 (-51.1%), from €79,163 to €38,712
- Depreciation -€5,196
down €5,196 (-14.0%), from €37,214 to €32,019
- Financial charges -€1,631
down €1,631 (-44.4%), from €3,673 to €2,042
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 | €905,499 | €896,872 | -€8,627 | -1.0% |
| Fixed assets | 21/28 | €567,650 | €610,631 | +€42,981 | +7.6% |
| Intangible fixed assets | 21 | - | €73,356 | +€73,356 | |
| Tangible fixed assets | 22/27 | €567,526 | €537,151 | -€30,375 | -5.4% |
| Land and buildings | 22 | €528,888 | €504,474 | -€24,414 | -4.6% |
| Plant, machinery and equipment | 23 | €5,775 | €5,285 | -€490 | -8.5% |
| Furniture and vehicles | 24 | €32,862 | €27,391 | -€5,471 | -16.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €337,850 | €286,241 | -€51,609 | -15.3% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,024 | €136,241 | +€99,217 | +268.0% |
| Trade receivables | 40 | €25,512 | €136,241 | +€110,728 | +434.0% |
| Other amounts receivable | 41 | €11,512 | €0 | -€11,512 | -100.0% |
| Cash at bank and in hand | 54/58 | €150,825 | €0 | -€150,825 | -100.0% |
| Total equity and liabilities | 10/49 | €905,499 | €896,872 | -€8,627 | -1.0% |
| Equity | 10/15 | €685,953 | €645,535 | -€40,417 | -5.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €461,956 | €456,060 | -€5,896 | -1.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €109,219 | €103,323 | -€5,896 | -5.4% |
| Distributable reserves | 133 | €346,537 | €346,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,997 | €127,476 | -€34,522 | -21.3% |
| Provisions and deferred taxes | 16 | €133,655 | €130,619 | -€3,036 | -2.3% |
| Provisions for liabilities and charges | 160/5 | €106,380 | €106,380 | = | 0.0% |
| Pensions and similar obligations | 160 | €106,380 | €106,380 | = | 0.0% |
| Deferred taxes | 168 | €27,275 | €24,239 | -€3,036 | -11.1% |
| Amounts payable | 17/49 | €85,891 | €120,717 | +€34,826 | +40.5% |
| Amounts payable after more than one year | 17 | €3,514 | €3,675 | +€161 | +4.6% |
| Financial debts | 170/4 | €3,514 | €3,675 | +€161 | +4.6% |
| Amounts payable within one year | 42/48 | €82,377 | €117,042 | +€34,665 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €10,420 | €3,514 | -€6,906 | -66.3% |
| Financial debts | 43 | - | €37,700 | +€37,700 | |
| Credit institutions | 430/8 | - | €37,700 | +€37,700 | |
| Trade debts | 44 | €66,000 | €55,344 | -€10,656 | -16.1% |
| Suppliers | 440/4 | €66,000 | €55,344 | -€10,656 | -16.1% |
| Taxes, remuneration and social security | 45 | €5,957 | €12,507 | +€6,550 | +109.9% |
| Taxes | 450/3 | - | €6,843 | +€6,843 | |
| Remuneration and social security | 454/9 | €5,957 | €5,664 | -€293 | -4.9% |
| Other amounts payable | 47/48 | - | €7,978 | +€7,978 | |
| Non-recurring operating income | 76A | €120,000 | - | -€120,000 | |
| Remuneration, social security and pensions | 62 | €79,163 | €38,712 | -€40,451 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,214 | €32,019 | -€5,196 | -14.0% |
| Other operating charges | 640/8 | €8,893 | €9,316 | +€423 | +4.8% |
| Gross operating margin | 9900 | €117,792 | €41,431 | -€76,361 | -64.8% |
| Operating profit (loss) | 9901 | -€7,478 | -€38,615 | -€31,137 | -416.4% |
| Financial charges | 65/66B | €3,673 | €2,042 | -€1,631 | -44.4% |
| Recurring financial charges | 65 | €3,673 | €2,042 | -€1,631 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,151 | -€40,657 | -€29,506 | -264.6% |
| Transfer from deferred taxes | 780 | €3,036 | €3,036 | = | 0.0% |
| Income taxes | 67/77 | -€40,592 | €2,796 | +€43,388 | |
| Profit (loss) for the period | 9904 | €32,477 | -€40,417 | -€72,894 | |
| Transfer from tax-exempt reserves | 789 | €5,896 | €5,896 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,372 | -€34,522 | -€72,894 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.