BUY & SAVE: 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 & SAVE
Largest movements
- Tangible fixed assets +€9,242
new in 2024: €9,242
- Stocks and contracts -€1,500
down €1,500 (-2.3%), from €64,758 to €63,258
- Cash -€1,036
down €1,036 (-22.7%), from €4,568 to €3,532
mainly Contributions, distributions and other (-€18,244) and Investment in fixed assets (net) (-€11,552)
- Receivables within one year +€899
up €899 (+53.1%), from €1,694 to €2,593
- Other debts +€31,288
up €31,288 (+75.7%), from €41,352 to €72,641
- Contributions -€18,244
no longer reported in 2024 (was €18,244)
- Profit (loss) carried forward -€8,012
down €8,012 (-114%), from -€7,022 to -€15,035
- Trade debts +€2,131
up €2,131 (+656%), from €325 to €2,456
- Gross operating margin -€6,446
down €6,446, from €877 to -€5,569
- Depreciation +€2,310
new in 2024: €2,310
- Staff costs -€584
no longer reported in 2024 (was €584)
- Other operating charges -€323
no longer reported in 2024 (was €323)
- Financial charges +€86
up €86 (+185%), from €47 to €133
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.
Derived cash bridge
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 | €71,021 | €78,625 | +€7,605 | +10.7% |
| Fixed assets | 21/28 | - | €9,242 | +€9,242 | |
| Tangible fixed assets | 22/27 | - | €9,242 | +€9,242 | |
| Furniture and vehicles | 24 | - | €9,242 | +€9,242 | |
| Current assets | 29/58 | €71,021 | €69,384 | -€1,637 | -2.3% |
| Stocks and contracts in progress | 3 | €64,758 | €63,258 | -€1,500 | -2.3% |
| Stocks | 30/36 | €64,758 | €63,258 | -€1,500 | -2.3% |
| Amounts receivable within one year | 40/41 | €1,694 | €2,593 | +€899 | +53.1% |
| Other amounts receivable | 41 | €1,694 | €2,593 | +€899 | +53.1% |
| Cash at bank and in hand | 54/58 | €4,568 | €3,532 | -€1,036 | -22.7% |
| Total equity and liabilities | 10/49 | €71,021 | €78,625 | +€7,605 | +10.7% |
| Equity | 10/15 | €11,601 | -€14,656 | -€26,257 | |
| Contributions | 10/11 | €18,244 | - | -€18,244 | |
| Contributions outside capital | 11 | €18,244 | - | -€18,244 | |
| Other | 1109/19 | €18,244 | - | -€18,244 | |
| Reserves | 13 | €379 | €379 | = | 0.0% |
| Non-distributable reserves | 130/1 | €379 | €379 | = | 0.0% |
| Reserves not available under the articles | 1311 | €379 | €379 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,022 | -€15,035 | -€8,012 | -114% |
| Amounts payable | 17/49 | €59,420 | €93,281 | +€33,861 | +57.0% |
| Amounts payable within one year | 42/48 | €59,420 | €93,281 | +€33,861 | +57.0% |
| Trade debts | 44 | €325 | €2,456 | +€2,131 | +656% |
| Suppliers | 440/4 | €325 | €2,456 | +€2,131 | +656% |
| Taxes, remuneration and social security | 45 | €17,743 | €18,185 | +€442 | +2.5% |
| Taxes | 450/3 | €1,532 | €1,324 | -€208 | -13.6% |
| Remuneration and social security | 454/9 | €16,211 | €16,861 | +€650 | +4.0% |
| Other amounts payable | 47/48 | €41,352 | €72,641 | +€31,288 | +75.7% |
| Remuneration, social security and pensions | 62 | €584 | - | -€584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,310 | +€2,310 | |
| Other operating charges | 640/8 | €323 | - | -€323 | |
| Gross operating margin | 9900 | €877 | -€5,569 | -€6,446 | |
| Operating profit (loss) | 9901 | -€30 | -€7,880 | -€7,850 | -26,315% |
| Financial charges | 65/66B | €47 | €133 | +€86 | +185% |
| Recurring financial charges | 65 | €47 | €133 | +€86 | +185% |
| Profit (loss) for the period before taxes | 9903 | -€76 | -€8,012 | -€7,936 | -10,388% |
| Profit (loss) for the period | 9904 | -€76 | -€8,012 | -€7,936 | -10,388% |
| Profit (loss) for the period to be appropriated | 9905 | -€76 | -€8,012 | -€7,936 | -10,388% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.