BUXUSBERG: 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.
BUXUSBERG
Largest movements
- Cash +€30,058
up €30,058 (+276.2%), from €10,881 to €40,940
mainly Net result for the year (+€24,169) and Depreciation (+€13,935)
- Tangible fixed assets -€13,935
down €13,935 (-20.6%), from €67,653 to €53,718
of which Land and buildings: -€10,869
- Receivables within one year +€4,206
up €4,206 (+21.5%), from €19,539 to €23,745
of which Trade receivables: +€4,511
- Profit (loss) carried forward +€24,169
up €24,169 (+31.1%), from -€77,721 to -€53,552
- Other debts +€13,000
up €13,000 (+26.6%), from €48,930 to €61,930
- Debts after one year -€12,406
down €12,406 (-6.3%), from €195,592 to €183,186
- Trade debts -€5,629
down €5,629 (-44.6%), from €12,618 to €6,989
- Tax, wage and social debts +€2,503
new in 2025: €2,503
- Gross operating margin +€47,644
up €47,644, from -€6,189 to €41,455
- Financial charges -€3,310
down €3,310 (-67.4%), from €4,914 to €1,604
- Depreciation -€2,527
down €2,527 (-15.4%), from €16,462 to €13,935
- Other operating charges +€792
up €792 (+83.0%), from €955 to €1,747
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 | €211,222 | €231,047 | +€19,825 | +9.4% |
| Fixed assets | 21/28 | €67,653 | €53,718 | -€13,935 | -20.6% |
| Tangible fixed assets | 22/27 | €67,653 | €53,718 | -€13,935 | -20.6% |
| Land and buildings | 22 | €47,958 | €37,089 | -€10,869 | -22.7% |
| Plant, machinery and equipment | 23 | €8,595 | €6,429 | -€2,166 | -25.2% |
| Furniture and vehicles | 24 | €11,100 | €10,200 | -€900 | -8.1% |
| Current assets | 29/58 | €143,568 | €177,329 | +€33,760 | +23.5% |
| Stocks and contracts in progress | 3 | €111,668 | €111,668 | = | 0.0% |
| Stocks | 30/36 | €111,668 | €111,668 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,539 | €23,745 | +€4,206 | +21.5% |
| Trade receivables | 40 | €19,234 | €23,745 | +€4,511 | +23.5% |
| Other amounts receivable | 41 | €305 | - | -€305 | |
| Cash at bank and in hand | 54/58 | €10,881 | €40,940 | +€30,058 | +276.2% |
| Deferred charges and accrued income | 490/1 | €1,480 | €976 | -€504 | -34.1% |
| Total equity and liabilities | 10/49 | €211,222 | €231,047 | +€19,825 | +9.4% |
| Equity | 10/15 | -€59,121 | -€34,952 | +€24,169 | +40.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,721 | -€53,552 | +€24,169 | +31.1% |
| Amounts payable | 17/49 | €270,343 | €265,999 | -€4,344 | -1.6% |
| Amounts payable after more than one year | 17 | €195,592 | €183,186 | -€12,406 | -6.3% |
| Financial debts | 170/4 | €195,592 | €183,186 | -€12,406 | -6.3% |
| Amounts payable within one year | 42/48 | €74,751 | €82,813 | +€8,062 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €13,203 | €11,391 | -€1,812 | -13.7% |
| Trade debts | 44 | €12,618 | €6,989 | -€5,629 | -44.6% |
| Suppliers | 440/4 | €12,618 | €6,989 | -€5,629 | -44.6% |
| Taxes, remuneration and social security | 45 | - | €2,503 | +€2,503 | |
| Taxes | 450/3 | - | €2,503 | +€2,503 | |
| Other amounts payable | 47/48 | €48,930 | €61,930 | +€13,000 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,462 | €13,935 | -€2,527 | -15.4% |
| Other operating charges | 640/8 | €955 | €1,747 | +€792 | +83.0% |
| Gross operating margin | 9900 | -€6,189 | €41,455 | +€47,644 | |
| Operating profit (loss) | 9901 | -€23,606 | €25,773 | +€49,379 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,914 | €1,604 | -€3,310 | -67.4% |
| Recurring financial charges | 65 | €4,914 | €1,604 | -€3,310 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,520 | €24,169 | +€52,689 | |
| Profit (loss) for the period | 9904 | -€28,520 | €24,169 | +€52,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,520 | €24,169 | +€52,689 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.