BUY.DECOUX: 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.
BUY.DECOUX
Largest movements
- Receivables within one year +€9,887
up €9,887 (+49.3%), from €20,059 to €29,946
of which Other amounts receivable: +€5,733
- Tangible fixed assets -€6,217
down €6,217 (-39.4%), from €15,778 to €9,561
of which Plant, machinery and equipment: -€6,004
- Cash +€2,823
up €2,823 (+69.2%), from €4,078 to €6,901
mainly Depreciation (+€6,217) and Net result for the year (+€4,839)
- Profit (loss) carried forward +€4,839
up €4,839 (+22.1%), from €21,923 to €26,761
- Trade debts +€3,238
up €3,238 (+33.3%), from €9,729 to €12,967
- Tax, wage and social debts -€1,584
down €1,584 (-30.1%), from €5,263 to €3,680
of which Taxes: -€4,084
- Gross operating margin +€6,068
up €6,068 (+92.0%), from €6,593 to €12,660
- Taxes +€1,180
new in 2025: €1,180
- Depreciation +€468
up €468 (+8.1%), from €5,749 to €6,217
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 | €39,915 | €46,408 | +€6,493 | +16.3% |
| Fixed assets | 21/28 | €15,778 | €9,561 | -€6,217 | -39.4% |
| Tangible fixed assets | 22/27 | €15,778 | €9,561 | -€6,217 | -39.4% |
| Plant, machinery and equipment | 23 | €15,281 | €9,277 | -€6,004 | -39.3% |
| Furniture and vehicles | 24 | €497 | €284 | -€213 | -42.9% |
| Current assets | 29/58 | €24,137 | €36,847 | +€12,710 | +52.7% |
| Amounts receivable within one year | 40/41 | €20,059 | €29,946 | +€9,887 | +49.3% |
| Trade receivables | 40 | €15,852 | €20,006 | +€4,154 | +26.2% |
| Other amounts receivable | 41 | €4,208 | €9,941 | +€5,733 | +136% |
| Cash at bank and in hand | 54/58 | €4,078 | €6,901 | +€2,823 | +69.2% |
| Total equity and liabilities | 10/49 | €39,915 | €46,408 | +€6,493 | +16.3% |
| Equity | 10/15 | €24,923 | €29,761 | +€4,839 | +19.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,923 | €26,761 | +€4,839 | +22.1% |
| Amounts payable | 17/49 | €14,992 | €16,647 | +€1,654 | +11.0% |
| Amounts payable within one year | 42/48 | €14,992 | €16,647 | +€1,654 | +11.0% |
| Trade debts | 44 | €9,729 | €12,967 | +€3,238 | +33.3% |
| Suppliers | 440/4 | €9,729 | €12,967 | +€3,238 | +33.3% |
| Taxes, remuneration and social security | 45 | €5,263 | €3,680 | -€1,584 | -30.1% |
| Taxes | 450/3 | €5,263 | €1,180 | -€4,084 | -77.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,749 | €6,217 | +€468 | +8.1% |
| Other operating charges | 640/8 | €405 | €327 | -€78 | -19.4% |
| Gross operating margin | 9900 | €6,593 | €12,660 | +€6,068 | +92.0% |
| Operating profit (loss) | 9901 | €439 | €6,117 | +€5,678 | +1,294% |
| Financial charges | 65/66B | €67 | €98 | +€31 | +46.8% |
| Recurring financial charges | 65 | €67 | €98 | +€31 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €372 | €6,019 | +€5,647 | +1,518% |
| Income taxes | 67/77 | - | €1,180 | +€1,180 | |
| Profit (loss) for the period | 9904 | €372 | €4,839 | +€4,467 | +1,201% |
| Profit (loss) for the period to be appropriated | 9905 | €372 | €4,839 | +€4,467 | +1,201% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.